JOLAS HOLDING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JOLAS HOLDING
Largest movements
- Receivables within one year -€92,895
down €92,895 (-46.0%), from €202,100 to €109,205
of which Trade receivables: -€160,000
- Debts after one year -€109,558
down €109,558 (-4.9%), from €2.3m to €2.1m
- Other debts +€92,940
new in 2025: €92,940
- Profit (loss) carried forward -€57,441
down €57,441 (-21.8%), from -€263,170 to -€320,611
- Gross operating margin -€55,303
down €55,303 (-42.5%), from €130,259 to €74,956
- Taxes +€1,747
new in 2025: €1,747
From the 2023 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,591,902 | €2,509,427 | -€82,475 | -3.2% |
| Fixed assets | 21/28 | €2,372,120 | €2,381,942 | +€9,822 | +0.4% |
| Tangible fixed assets | 22/27 | €1,704,417 | €1,714,239 | +€9,822 | +0.6% |
| Land and buildings | 22 | €1,704,417 | €1,714,239 | +€9,822 | +0.6% |
| Financial fixed assets | 28 | €667,703 | €667,703 | = | 0.0% |
| Current assets | 29/58 | €219,782 | €127,485 | -€92,297 | -42.0% |
| Amounts receivable within one year | 40/41 | €202,100 | €109,205 | -€92,895 | -46.0% |
| Trade receivables | 40 | €202,100 | €42,100 | -€160,000 | -79.2% |
| Other amounts receivable | 41 | - | €67,105 | +€67,105 | |
| Cash at bank and in hand | 54/58 | €17,682 | €18,280 | +€597 | +3.4% |
| Total equity and liabilities | 10/49 | €2,591,902 | €2,509,427 | -€82,475 | -3.2% |
| Equity | 10/15 | €225,705 | €168,264 | -€57,441 | -25.4% |
| Contributions | 10/11 | €458,875 | €458,875 | = | 0.0% |
| Capital | 10 | €458,875 | €458,875 | = | 0.0% |
| Issued capital | 100 | €459,375 | €459,375 | = | 0.0% |
| Uncalled capital | 101 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,170 | -€320,611 | -€57,441 | -21.8% |
| Amounts payable | 17/49 | €2,366,196 | €2,341,162 | -€25,034 | -1.1% |
| Amounts payable after more than one year | 17 | €2,253,453 | €2,143,896 | -€109,558 | -4.9% |
| Financial debts | 170/4 | €2,253,453 | €2,143,896 | -€109,558 | -4.9% |
| Amounts payable within one year | 42/48 | €7,788 | €100,843 | +€93,055 | +1,195% |
| Trade debts | 44 | €4,914 | €6,701 | +€1,787 | +36.4% |
| Suppliers | 440/4 | €4,914 | €6,701 | +€1,787 | +36.4% |
| Taxes, remuneration and social security | 45 | €2,874 | €1,202 | -€1,673 | -58.2% |
| Taxes | 450/3 | €2,874 | €1,202 | -€1,673 | -58.2% |
| Other amounts payable | 47/48 | - | €92,940 | +€92,940 | |
| Accrued charges and deferred income | 492/3 | €104,955 | €96,424 | -€8,531 | -8.1% |
| Other operating charges | 640/8 | €6,565 | €7,017 | +€452 | +6.9% |
| Gross operating margin | 9900 | €130,259 | €74,956 | -€55,303 | -42.5% |
| Operating profit (loss) | 9901 | €123,694 | €67,939 | -€55,755 | -45.1% |
| Financial income | 75/76B | €0 | €523 | +€523 | +1,306,300% |
| Recurring financial income | 75 | €0 | €523 | +€523 | +1,306,300% |
| Financial charges | 65/66B | €87,118 | €86,323 | -€795 | -0.9% |
| Recurring financial charges | 65 | €87,118 | €86,323 | -€795 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €36,576 | -€17,861 | -€54,437 | |
| Income taxes | 67/77 | - | €1,747 | +€1,747 | |
| Profit (loss) for the period | 9904 | €36,576 | -€19,608 | -€56,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,576 | -€19,608 | -€56,184 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.