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 +€2,210
up €2,210 (+238.1%), from €928 to €3,139
of which Trade receivables: +€1,712
- Stocks and contracts +€1,918
up €1,918 (+1.6%), from €116,726 to €118,645
- Current portion of long-term debt -€12,388
down €12,388 (-100.0%), from €12,388 to €0
- Profit (loss) carried forward +€10,703
up €10,703 (+10.0%), from -€107,297 to -€96,594
- Other debts +€4,000
up €4,000 (+198.3%), from €2,018 to €6,018
- Trade debts +€2,179
up €2,179 (+211.2%), from €1,032 to €3,211
- Gross operating margin +€6,066
up €6,066 (+124.5%), from €4,874 to €10,940
- Financial income +€294
up €294 (+57.6%), from €510 to €804
- Financial charges -€259
down €259 (-34.2%), from €757 to €498
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 | €121,740 | €126,234 | +€4,494 | +3.7% |
| Fixed assets | 21/28 | - | €150 | +€150 | |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €121,740 | €126,084 | +€4,344 | +3.6% |
| Stocks and contracts in progress | 3 | €116,726 | €118,645 | +€1,918 | +1.6% |
| Stocks | 30/36 | €116,726 | €118,645 | +€1,918 | +1.6% |
| Amounts receivable within one year | 40/41 | €928 | €3,139 | +€2,210 | +238.1% |
| Trade receivables | 40 | €23 | €1,734 | +€1,712 | +7601.8% |
| Other amounts receivable | 41 | €906 | €1,404 | +€498 | +55.0% |
| Cash at bank and in hand | 54/58 | €3,928 | €4,266 | +€338 | +8.6% |
| Deferred charges and accrued income | 490/1 | €157 | €34 | -€123 | -78.2% |
| Total equity and liabilities | 10/49 | €121,740 | €126,234 | +€4,494 | +3.7% |
| Equity | 10/15 | -€88,697 | -€77,994 | +€10,703 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€107,297 | -€96,594 | +€10,703 | +10.0% |
| Amounts payable | 17/49 | €210,437 | €204,229 | -€6,209 | -3.0% |
| Amounts payable after more than one year | 17 | €195,000 | €195,000 | = | 0.0% |
| Financial debts | 170/4 | €195,000 | €195,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,437 | €9,229 | -€6,209 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €12,388 | €0 | -€12,388 | -100.0% |
| Trade debts | 44 | €1,032 | €3,211 | +€2,179 | +211.2% |
| Suppliers | 440/4 | €1,032 | €3,211 | +€2,179 | +211.2% |
| Other amounts payable | 47/48 | €2,018 | €6,018 | +€4,000 | +198.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €4,874 | €10,940 | +€6,066 | +124.5% |
| Operating profit (loss) | 9901 | €4,346 | €10,397 | +€6,050 | +139.2% |
| Financial income | 75/76B | €510 | €804 | +€294 | +57.6% |
| Recurring financial income | 75 | €510 | €804 | +€294 | +57.6% |
| Financial charges | 65/66B | €757 | €498 | -€259 | -34.2% |
| Recurring financial charges | 65 | €757 | €498 | -€259 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €4,099 | €10,703 | +€6,603 | +161.1% |
| Profit (loss) for the period | 9904 | €4,099 | €10,703 | +€6,603 | +161.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,099 | €10,703 | +€6,603 | +161.1% |
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.