JOLECCA: 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.
JOLECCA
Largest movements
- Cash -€58,530
down €58,530 (-35.0%), from €167,137 to €108,607
mainly Other debts (-€77,364) and Debts after one year (-€25,123)
- Tangible fixed assets -€29,326
down €29,326 (-8.1%), from €360,269 to €330,943
- Other debts -€77,364
down €77,364 (-7.9%), from €980,214 to €902,850
- Debts after one year -€25,123
down €25,123 (-20.0%), from €125,673 to €100,551
of which Financial debts: -€25,123
- Accrued charges and deferred income +€19,792
up €19,792 (+135%), from €14,658 to €34,450
- Financial charges +€11,496
up €11,496 (+67.6%), from €17,014 to €28,509
- Gross operating margin +€3,219
up €3,219 (+6.2%), from €51,960 to €55,179
From the 2024 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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,246,284 | €1,157,579 | -€88,706 | -7.1% |
| Fixed assets | 21/28 | €1,069,769 | €1,040,443 | -€29,326 | -2.7% |
| Tangible fixed assets | 22/27 | €360,269 | €330,943 | -€29,326 | -8.1% |
| Land and buildings | 22 | €184,014 | €173,173 | -€10,841 | -5.9% |
| Furniture and vehicles | 24 | €5,671 | €333 | -€5,338 | -94.1% |
| Leasing and similar rights | 25 | €170,584 | €157,437 | -€13,148 | -7.7% |
| Financial fixed assets | 28 | €709,500 | €709,500 | = | 0.0% |
| Current assets | 29/58 | €176,515 | €117,136 | -€59,379 | -33.6% |
| Amounts receivable within one year | 40/41 | €7,207 | €7,728 | +€521 | +7.2% |
| Trade receivables | 40 | €6,000 | €6,519 | +€519 | +8.7% |
| Other amounts receivable | 41 | €1,207 | €1,209 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €167,137 | €108,607 | -€58,530 | -35.0% |
| Deferred charges and accrued income | 490/1 | €2,171 | €802 | -€1,369 | -63.1% |
| Total equity and liabilities | 10/49 | €1,246,284 | €1,157,579 | -€88,706 | -7.1% |
| Equity | 10/15 | €99,770 | €93,442 | -€6,327 | -6.3% |
| Contributions | 10/11 | €240,400 | €240,400 | = | 0.0% |
| Reserves | 13 | €2,577 | €2,577 | = | 0.0% |
| Distributable reserves | 133 | €2,577 | €2,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,207 | -€149,534 | -€6,327 | -4.4% |
| Amounts payable | 17/49 | €1,146,515 | €1,064,136 | -€82,378 | -7.2% |
| Amounts payable after more than one year | 17 | €125,673 | €100,551 | -€25,123 | -20.0% |
| Financial debts | 170/4 | €92,340 | €67,218 | -€25,123 | -27.2% |
| Other amounts payable | 178/9 | €33,333 | €33,333 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,006,184 | €929,136 | -€77,048 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €23,679 | €25,123 | +€1,443 | +6.1% |
| Trade debts | 44 | €1,491 | €352 | -€1,139 | -76.4% |
| Suppliers | 440/4 | €1,491 | €352 | -€1,139 | -76.4% |
| Taxes, remuneration and social security | 45 | €800 | €811 | +€11 | +1.4% |
| Taxes | 450/3 | €800 | €811 | +€11 | +1.4% |
| Other amounts payable | 47/48 | €980,214 | €902,850 | -€77,364 | -7.9% |
| Accrued charges and deferred income | 492/3 | €14,658 | €34,450 | +€19,792 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,356 | €29,326 | -€30 | -0.1% |
| Other operating charges | 640/8 | €3,361 | €3,458 | +€97 | +2.9% |
| Gross operating margin | 9900 | €51,960 | €55,179 | +€3,219 | +6.2% |
| Operating profit (loss) | 9901 | €19,242 | €22,395 | +€3,153 | +16.4% |
| Financial charges | 65/66B | €17,014 | €28,509 | +€11,496 | +67.6% |
| Recurring financial charges | 65 | €17,014 | €28,509 | +€11,496 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €2,228 | -€6,115 | -€8,343 | |
| Income taxes | 67/77 | €213 | €213 | -€1 | -0.3% |
| Profit (loss) for the period | 9904 | €2,015 | -€6,327 | -€8,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,015 | -€6,327 | -€8,342 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.