JOLHIMA: 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.
What changed
JOLHIMA
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€15,730
2024 · -€32,061+€16,331
Equity
€1.6m
2024 · €1.6m-€15,730
Cash
€8,887
2024 · €6,743+€2,143
Balance sheet total
€3.5m
2024 · €3.6m-€67,677
Largest movements
Assets
- Tangible fixed assets -€76,959
down €76,959 (-2.9%), from €2.7m to €2.6m
of which Land and buildings: -€65,174
Equity and liabilities
- Debts after one year -€75,496
down €75,496 (-5.1%), from €1.5m to €1.4m
of which Financial debts: -€75,496
Income statement
- Gross operating margin +€13,960
up €13,960 (+16.0%), from €87,234 to €101,194
- Depreciation -€2,215
down €2,215 (-2.8%), from €79,174 to €76,959
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.
Result 2024
-€32,061
Gross operating margin
+€13,960
Depreciation
+€2,215
Other operating charges
+€201
Financial income
+€9
Financial charges
+€500
Taxes
-€17
Deferred taxes and other
-€537
Result 2025
-€15,730
Cash bridge derived
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.
From operations
+€70,797
Investment
€0
Financing
-€68,654
Cash 2024
€6,743
From operations (derived)
+€70,797
Net result for the year
-€15,730
Depreciation
+€76,959
Receivables within one year
-€3,906
Deferred charges and accrued income
-€3,234
Provisions
-€8,343
Trade debts
+€368
Tax, wage and social debts
+€96
Accrued charges and deferred income
+€24,586
Financing
-€68,654
Debts after one year
-€75,496
Current portion of long-term debt
+€6,842
Cash 2025
€8,887
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,583,078 | €3,515,401 | -€67,677 | -1.9% |
| Fixed assets | 21/28 | €3,572,454 | €3,495,495 | -€76,959 | -2.2% |
| Tangible fixed assets | 22/27 | €2,672,454 | €2,595,495 | -€76,959 | -2.9% |
| Land and buildings | 22 | €2,658,420 | €2,593,246 | -€65,174 | -2.5% |
| Plant, machinery and equipment | 23 | €1,912 | €1,365 | -€547 | -28.6% |
| Furniture and vehicles | 24 | €12,122 | €884 | -€11,238 | -92.7% |
| Financial fixed assets | 28 | €900,000 | €900,000 | = | 0.0% |
| Current assets | 29/58 | €10,624 | €19,907 | +€9,283 | +87.4% |
| Amounts receivable within one year | 40/41 | €1,387 | €5,293 | +€3,906 | +281.7% |
| Trade receivables | 40 | €1,168 | €587 | -€581 | -49.7% |
| Other amounts receivable | 41 | €219 | €4,706 | +€4,487 | +2048.2% |
| Cash at bank and in hand | 54/58 | €6,743 | €8,887 | +€2,143 | +31.8% |
| Deferred charges and accrued income | 490/1 | €2,494 | €5,727 | +€3,234 | +129.7% |
| Total equity and liabilities | 10/49 | €3,583,078 | €3,515,401 | -€67,677 | -1.9% |
| Equity | 10/15 | €1,636,913 | €1,621,183 | -€15,730 | -1.0% |
| Contributions | 10/11 | €802,255 | €802,255 | = | 0.0% |
| Capital | 10 | €741,829 | €741,829 | = | 0.0% |
| Issued capital | 100 | €741,829 | €741,829 | = | 0.0% |
| Contributions outside capital | 11 | €60,425 | €60,425 | = | 0.0% |
| Share premium | 1100/10 | €60,425 | €60,425 | = | 0.0% |
| Reserves | 13 | €832,989 | €815,703 | -€17,287 | -2.1% |
| Non-distributable reserves | 130/1 | €74,183 | €74,183 | = | 0.0% |
| Legal reserve | 130 | €74,183 | €74,183 | = | 0.0% |
| Tax-exempt reserves | 132 | €487,809 | €470,522 | -€17,287 | -3.5% |
| Distributable reserves | 133 | €270,998 | €270,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,669 | €3,226 | +€1,557 | +93.3% |
| Provisions and deferred taxes | 16 | €224,370 | €216,027 | -€8,343 | -3.7% |
| Deferred taxes | 168 | €224,370 | €216,027 | -€8,343 | -3.7% |
| Amounts payable | 17/49 | €1,721,795 | €1,678,191 | -€43,604 | -2.5% |
| Amounts payable after more than one year | 17 | €1,473,604 | €1,398,108 | -€75,496 | -5.1% |
| Financial debts | 170/4 | €493,685 | €418,189 | -€75,496 | -15.3% |
| Other amounts payable | 178/9 | €979,919 | €979,919 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,187 | €181,493 | +€7,306 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €74,919 | €81,761 | +€6,842 | +9.1% |
| Trade debts | 44 | €8,819 | €9,187 | +€368 | +4.2% |
| Suppliers | 440/4 | €8,819 | €9,187 | +€368 | +4.2% |
| Taxes, remuneration and social security | 45 | €1,336 | €1,432 | +€96 | +7.2% |
| Taxes | 450/3 | €1,336 | €1,432 | +€96 | +7.2% |
| Other amounts payable | 47/48 | €89,113 | €89,113 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €74,004 | €98,590 | +€24,586 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,174 | €76,959 | -€2,215 | -2.8% |
| Other operating charges | 640/8 | €14,432 | €14,231 | -€201 | -1.4% |
| Gross operating margin | 9900 | €87,234 | €101,194 | +€13,960 | +16.0% |
| Operating profit (loss) | 9901 | -€6,372 | €10,003 | +€16,376 | |
| Financial income | 75/76B | €11 | €21 | +€9 | +84.5% |
| Recurring financial income | 75 | €11 | €21 | +€9 | +84.5% |
| Financial charges | 65/66B | €34,296 | €33,796 | -€500 | -1.5% |
| Recurring financial charges | 65 | €34,296 | €33,796 | -€500 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,657 | -€23,772 | +€16,885 | +41.5% |
| Transfer from deferred taxes | 780 | €8,880 | €8,343 | -€537 | -6.1% |
| Income taxes | 67/77 | €284 | €301 | +€17 | +5.9% |
| Profit (loss) for the period | 9904 | -€32,061 | -€15,730 | +€16,331 | +50.9% |
| Transfer from tax-exempt reserves | 789 | €18,566 | €17,287 | -€1,279 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,495 | €1,557 | +€15,052 |
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 10 October 2026 via checked.be.