Jolem: 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.
Jolem
Largest movements
- Receivables within one year +€4,335
up €4,335 (+124%), from €3,493 to €7,828
of which Trade receivables: +€5,060
- Tangible fixed assets -€2,652
down €2,652 (-13.5%), from €19,700 to €17,048
of which Furniture and vehicles: -€1,990
- Deferred charges and accrued income -€1,122
down €1,122 (-75.2%), from €1,492 to €370
- Trade debts +€1,183
up €1,183 (+616%), from €192 to €1,375
- Profit (loss) carried forward -€558
down €558 (-28.4%), from -€1,965 to -€2,523
- Gross operating margin +€4,966
up €4,966, from -€2,246 to €2,720
- Depreciation +€1,660
up €1,660 (+167%), from €991 to €2,652
- Financial income -€200
down €200 (-73.3%), from €273 to €73
- Other operating charges -€90
down €90 (-13.3%), from €674 to €585
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 | €33,445 | €34,027 | +€582 | +1.7% |
| Fixed assets | 21/28 | €19,700 | €17,048 | -€2,652 | -13.5% |
| Tangible fixed assets | 22/27 | €19,700 | €17,048 | -€2,652 | -13.5% |
| Furniture and vehicles | 24 | €8,960 | €6,970 | -€1,990 | -22.2% |
| Other tangible fixed assets | 26 | €10,739 | €10,078 | -€662 | -6.2% |
| Current assets | 29/58 | €13,745 | €16,979 | +€3,234 | +23.5% |
| Amounts receivable within one year | 40/41 | €3,493 | €7,828 | +€4,335 | +124% |
| Trade receivables | 40 | €2,598 | €7,657 | +€5,060 | +195% |
| Other amounts receivable | 41 | €895 | €171 | -€724 | -80.9% |
| Cash at bank and in hand | 54/58 | €8,760 | €8,781 | +€21 | +0.2% |
| Deferred charges and accrued income | 490/1 | €1,492 | €370 | -€1,122 | -75.2% |
| Total equity and liabilities | 10/49 | €33,445 | €34,027 | +€582 | +1.7% |
| Equity | 10/15 | €32,879 | €32,321 | -€558 | -1.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €19,843 | €19,843 | = | 0.0% |
| Distributable reserves | 133 | €19,843 | €19,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,965 | -€2,523 | -€558 | -28.4% |
| Amounts payable | 17/49 | €566 | €1,706 | +€1,140 | +201% |
| Amounts payable within one year | 42/48 | €566 | €1,604 | +€1,038 | +183% |
| Trade debts | 44 | €192 | €1,375 | +€1,183 | +616% |
| Suppliers | 440/4 | €192 | €1,375 | +€1,183 | +616% |
| Taxes, remuneration and social security | 45 | - | €20 | +€20 | |
| Taxes | 450/3 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €374 | €209 | -€165 | -44.2% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €2,652 | +€1,660 | +167% |
| Other operating charges | 640/8 | €674 | €585 | -€90 | -13.3% |
| Gross operating margin | 9900 | -€2,246 | €2,720 | +€4,966 | |
| Operating profit (loss) | 9901 | -€3,912 | -€517 | +€3,395 | +86.8% |
| Financial income | 75/76B | €273 | €73 | -€200 | -73.3% |
| Recurring financial income | 75 | €273 | €73 | -€200 | -73.3% |
| Financial charges | 65/66B | €114 | €114 | +€0 | +0.2% |
| Recurring financial charges | 65 | €114 | €114 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,752 | -€558 | +€3,195 | +85.1% |
| Income taxes | 67/77 | -€7 | - | +€7 | |
| Profit (loss) for the period | 9904 | -€3,746 | -€558 | +€3,188 | +85.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,746 | -€558 | +€3,188 | +85.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.