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
- Cash +€46,169
up €46,169 (+68.4%), from €67,520 to €113,689
mainly Net result for the year (+€25,624) and Debts within one year (+€9,137)
- Receivables within one year -€8,200
down €8,200 (-13.1%), from €62,798 to €54,598
of which Trade receivables: -€9,715
- Deferred charges and accrued income -€1,787
down €1,787 (-56.0%), from €3,189 to €1,402
- Profit (loss) carried forward +€25,624
up €25,624 (+23.5%), from €109,047 to €134,670
- Debts within one year +€9,137
up €9,137 (+29.0%), from €31,549 to €40,687
of which Trade debts: +€12,070
- Staff costs +€57,796
up €57,796 (+42.3%), from €136,668 to €194,464
- Gross operating margin +€56,122
up €56,122 (+33.4%), from €167,937 to €224,059
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 | €140,596 | €175,357 | +€34,761 | +24.7% |
| Fixed assets | 21/28 | €7,090 | €5,668 | -€1,422 | -20.1% |
| Tangible fixed assets | 22/27 | €7,090 | €5,668 | -€1,422 | -20.1% |
| Plant, machinery and equipment | 23 | €5,076 | €3,853 | -€1,224 | -24.1% |
| Furniture and vehicles | 24 | €2,013 | €1,815 | -€198 | -9.8% |
| Current assets | 29/58 | €133,506 | €169,689 | +€36,183 | +27.1% |
| Amounts receivable within one year | 40/41 | €62,798 | €54,598 | -€8,200 | -13.1% |
| Trade receivables | 40 | €58,764 | €49,049 | -€9,715 | -16.5% |
| Other amounts receivable | 41 | €4,033 | €5,548 | +€1,515 | +37.6% |
| Cash at bank and in hand | 54/58 | €67,520 | €113,689 | +€46,169 | +68.4% |
| Deferred charges and accrued income | 490/1 | €3,189 | €1,402 | -€1,787 | -56.0% |
| Total equity and liabilities | 10/49 | €140,596 | €175,357 | +€34,761 | +24.7% |
| Equity | 10/15 | €109,047 | €134,670 | +€25,624 | +23.5% |
| Profit (loss) carried forward | 14 | €109,047 | €134,670 | +€25,624 | +23.5% |
| Amounts payable | 17/49 | €31,549 | €40,687 | +€9,137 | +29.0% |
| Amounts payable within one year | 42/48 | €31,549 | €40,687 | +€9,137 | +29.0% |
| Trade debts | 44 | €1,582 | €13,653 | +€12,070 | +762.9% |
| Suppliers | 440/4 | €1,582 | €13,653 | +€12,070 | +762.9% |
| Taxes, remuneration and social security | 45 | €27,158 | €25,034 | -€2,124 | -7.8% |
| Taxes | 450/3 | €804 | €1,451 | +€647 | +80.5% |
| Remuneration and social security | 454/9 | €26,355 | €23,583 | -€2,771 | -10.5% |
| Remuneration, social security and pensions | 62 | €136,668 | €194,464 | +€57,796 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,958 | €2,237 | -€721 | -24.4% |
| Other operating charges | 640/8 | €545 | €325 | -€220 | -40.4% |
| Non-recurring operating charges | 66A | - | €1,069 | +€1,069 | |
| Gross operating margin | 9900 | €167,937 | €224,059 | +€56,122 | +33.4% |
| Operating profit (loss) | 9901 | €27,766 | €25,965 | -€1,801 | -6.5% |
| Financial income | 75/76B | €270 | €87 | -€183 | -67.8% |
| Recurring financial income | 75 | €270 | €87 | -€183 | -67.8% |
| Financial charges | 65/66B | €300 | €428 | +€129 | +42.9% |
| Recurring financial charges | 65 | €300 | €428 | +€129 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €27,737 | €25,624 | -€2,113 | -7.6% |
| Income taxes | 67/77 | €81 | - | -€81 | |
| Profit (loss) for the period | 9904 | €27,656 | €25,624 | -€2,032 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,656 | €25,624 | -€2,032 | -7.3% |
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 10 October 2026 via checked.be.