Jolemaan: 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.
Jolemaan
Largest movements
- Cash -€10,298
down €10,298 (-59.3%), from €17,367 to €7,069
mainly Trade debts (-€9,379) and Debts after one year (-€4,733)
- Tangible fixed assets +€4,133
up €4,133 (+15.7%), from €26,395 to €30,528
of which Furniture and vehicles: +€4,133
- Deferred charges and accrued income -€2,418
down €2,418 (-100%), from €2,418 to €0
- Receivables within one year -€2,177
down €2,177 (-19.1%), from €11,376 to €9,200
of which Other amounts receivable: -€1,980
- Trade debts -€9,379
down €9,379 (-77.1%), from €12,166 to €2,787
- Debts after one year -€4,733
down €4,733 (-21.9%), from €21,572 to €16,839
- Tax, wage and social debts +€2,426
up €2,426 (+38.2%), from €6,355 to €8,781
of which Remuneration and social security: +€2,110
- Gross operating margin -€15,659
down €15,659 (-75.5%), from €20,743 to €5,084
- Depreciation -€3,520
down €3,520 (-100%), from €3,520 to €0
- Taxes -€2,843
down €2,843 (-74.1%), from €3,835 to €992
- Other operating charges +€475
up €475 (+45.2%), from €1,050 to €1,525
- Financial charges +€466
up €466 (+28.1%), from €1,661 to €2,128
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 | €57,557 | €46,797 | -€10,760 | -18.7% |
| Fixed assets | 21/28 | €26,395 | €30,528 | +€4,133 | +15.7% |
| Tangible fixed assets | 22/27 | €26,395 | €30,528 | +€4,133 | +15.7% |
| Plant, machinery and equipment | 23 | €1,257 | €1,257 | = | 0.0% |
| Furniture and vehicles | 24 | - | €4,133 | +€4,133 | |
| Leasing and similar rights | 25 | €25,138 | €25,138 | = | 0.0% |
| Current assets | 29/58 | €31,161 | €16,269 | -€14,893 | -47.8% |
| Amounts receivable within one year | 40/41 | €11,376 | €9,200 | -€2,177 | -19.1% |
| Trade receivables | 40 | €7,511 | €7,314 | -€197 | -2.6% |
| Other amounts receivable | 41 | €3,865 | €1,886 | -€1,980 | -51.2% |
| Cash at bank and in hand | 54/58 | €17,367 | €7,069 | -€10,298 | -59.3% |
| Deferred charges and accrued income | 490/1 | €2,418 | €0 | -€2,418 | -100% |
| Total equity and liabilities | 10/49 | €57,557 | €46,797 | -€10,760 | -18.7% |
| Equity | 10/15 | €13,045 | €13,556 | +€511 | +3.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,045 | €11,556 | +€511 | +4.6% |
| Distributable reserves | 133 | €11,045 | €11,556 | +€511 | +4.6% |
| Amounts payable | 17/49 | €44,511 | €33,241 | -€11,271 | -25.3% |
| Amounts payable after more than one year | 17 | €21,572 | €16,839 | -€4,733 | -21.9% |
| Financial debts | 170/4 | €21,572 | €16,839 | -€4,733 | -21.9% |
| Amounts payable within one year | 42/48 | €22,940 | €16,301 | -€6,639 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €4,419 | €4,733 | +€314 | +7.1% |
| Trade debts | 44 | €12,166 | €2,787 | -€9,379 | -77.1% |
| Suppliers | 440/4 | €12,166 | €2,787 | -€9,379 | -77.1% |
| Taxes, remuneration and social security | 45 | €6,355 | €8,781 | +€2,426 | +38.2% |
| Taxes | 450/3 | €6,355 | €6,671 | +€316 | +5.0% |
| Remuneration and social security | 454/9 | - | €2,110 | +€2,110 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €101 | +€101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,520 | €0 | -€3,520 | -100% |
| Other operating charges | 640/8 | €1,050 | €1,525 | +€475 | +45.2% |
| Gross operating margin | 9900 | €20,743 | €5,084 | -€15,659 | -75.5% |
| Operating profit (loss) | 9901 | €16,173 | €3,559 | -€12,614 | -78.0% |
| Financial income | 75/76B | €170 | €72 | -€98 | -57.8% |
| Recurring financial income | 75 | €170 | €72 | -€98 | -57.8% |
| Financial charges | 65/66B | €1,661 | €2,128 | +€466 | +28.1% |
| Recurring financial charges | 65 | €1,661 | €2,128 | +€466 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €14,681 | €1,503 | -€13,179 | -89.8% |
| Income taxes | 67/77 | €3,835 | €992 | -€2,843 | -74.1% |
| Profit (loss) for the period | 9904 | €10,847 | €511 | -€10,336 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,847 | €511 | -€10,336 | -95.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.