JOLI: 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.
JOLI
Largest movements
- Receivables within one year +€20,081
up €20,081 (+33.1%), from €60,675 to €80,756
of which Trade receivables: +€17,730
- Tangible fixed assets -€7,798
no longer reported in 2025 (was €7,798)
- Reserves +€6,799
up €6,799 (+54.0%), from €12,592 to €19,391
of which Distributable reserves: +€6,799
- Tax, wage and social debts +€3,929
up €3,929 (+78.8%), from €4,987 to €8,916
of which Taxes: +€2,329
- Accrued charges and deferred income +€1,138
up €1,138 (+71.8%), from €1,585 to €2,723
- Gross operating margin +€4,505
up €4,505 (+27.5%), from €16,374 to €20,879
- Taxes +€1,532
up €1,532 (+52.8%), from €2,900 to €4,431
- Other operating charges -€872
down €872 (-35.5%), from €2,458 to €1,586
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,296 | €110,659 | +€12,363 | +12.6% |
| Fixed assets | 21/28 | €7,798 | - | -€7,798 | |
| Tangible fixed assets | 22/27 | €7,798 | - | -€7,798 | |
| Furniture and vehicles | 24 | €7,798 | - | -€7,798 | |
| Current assets | 29/58 | €90,498 | €110,659 | +€20,161 | +22.3% |
| Amounts receivable within one year | 40/41 | €60,675 | €80,756 | +€20,081 | +33.1% |
| Trade receivables | 40 | €41,000 | €58,730 | +€17,730 | +43.2% |
| Other amounts receivable | 41 | €19,675 | €22,026 | +€2,351 | +12.0% |
| Cash at bank and in hand | 54/58 | €29,823 | €29,903 | +€79 | +0.3% |
| Total equity and liabilities | 10/49 | €98,296 | €110,659 | +€12,363 | +12.6% |
| Equity | 10/15 | €90,215 | €97,014 | +€6,799 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,592 | €19,391 | +€6,799 | +54.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,732 | €17,531 | +€6,799 | +63.4% |
| Profit (loss) carried forward | 14 | €59,023 | €59,023 | = | 0.0% |
| Amounts payable | 17/49 | €8,082 | €13,645 | +€5,563 | +68.8% |
| Amounts payable within one year | 42/48 | €6,497 | €10,922 | +€4,425 | +68.1% |
| Trade debts | 44 | €1,510 | €2,006 | +€496 | +32.9% |
| Suppliers | 440/4 | €1,510 | €2,006 | +€496 | +32.9% |
| Taxes, remuneration and social security | 45 | €4,987 | €8,916 | +€3,929 | +78.8% |
| Taxes | 450/3 | €4,987 | €7,316 | +€2,329 | +46.7% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Accrued charges and deferred income | 492/3 | €1,585 | €2,723 | +€1,138 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,798 | €7,798 | = | 0.0% |
| Other operating charges | 640/8 | €2,458 | €1,586 | -€872 | -35.5% |
| Gross operating margin | 9900 | €16,374 | €20,879 | +€4,505 | +27.5% |
| Operating profit (loss) | 9901 | €6,118 | €11,495 | +€5,376 | +87.9% |
| Financial charges | 65/66B | €65 | €264 | +€199 | +308.7% |
| Recurring financial charges | 65 | €65 | €264 | +€199 | +308.7% |
| Profit (loss) for the period before taxes | 9903 | €6,054 | €11,231 | +€5,177 | +85.5% |
| Income taxes | 67/77 | €2,900 | €4,431 | +€1,532 | +52.8% |
| Profit (loss) for the period | 9904 | €3,154 | €6,799 | +€3,645 | +115.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,154 | €6,799 | +€3,645 | +115.6% |
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 11 October 2026 via checked.be.