JOLIBAG: what changed
Two fiscal 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.
JOLIBAG
Largest movements
- Tangible fixed assets +€11,057
up €11,057 (+274.4%), from €4,029 to €15,086
of which Furniture and vehicles: +€10,997
- Cash +€833
up €833 (+51.0%), from €1,634 to €2,467
mainly Debts after one year (+€10,000) and Other debts (+€8,303)
- Receivables within one year -€283
down €283 (-11.4%), from €2,477 to €2,194
- Deferred charges and accrued income +€234
up €234 (+79.3%), from €295 to €529
- Debts after one year +€10,000
new in 2025: €10,000
- Other debts +€8,303
up €8,303 (+376.0%), from €2,208 to €10,511
- Profit (loss) carried forward -€6,153
down €6,153 (-563.6%), from -€1,092 to -€7,244
- Accrued charges and deferred income -€1,694
no longer reported in 2025 (was €1,694)
- Trade debts +€1,680
up €1,680 (+153.0%), from €1,097 to €2,777
- Gross operating margin -€3,280
down €3,280, from €1,524 to -€1,757
- Depreciation +€3,051
up €3,051 (+366.0%), from €834 to €3,884
- Other operating charges -€666
down €666 (-62.5%), from €1,066 to €400
- Taxes -€645
no longer reported in 2025 (was €645)
- Financial income +€178
up €178 (+38708.7%), from €0 to €179
of which Non-recurring financial income: +€179
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 | €8,436 | €20,276 | +€11,840 | +140.4% |
| Fixed assets | 21/28 | €4,029 | €15,086 | +€11,057 | +274.4% |
| Tangible fixed assets | 22/27 | €4,029 | €15,086 | +€11,057 | +274.4% |
| Plant, machinery and equipment | 23 | - | €435 | +€435 | |
| Furniture and vehicles | 24 | €3,562 | €14,559 | +€10,997 | +308.7% |
| Leasing and similar rights | 25 | €467 | €92 | -€375 | -80.3% |
| Current assets | 29/58 | €4,407 | €5,190 | +€784 | +17.8% |
| Amounts receivable within one year | 40/41 | €2,477 | €2,194 | -€283 | -11.4% |
| Trade receivables | 40 | €2,477 | €2,194 | -€283 | -11.4% |
| Cash at bank and in hand | 54/58 | €1,634 | €2,467 | +€833 | +51.0% |
| Deferred charges and accrued income | 490/1 | €295 | €529 | +€234 | +79.3% |
| Total equity and liabilities | 10/49 | €8,436 | €20,276 | +€11,840 | +140.4% |
| Equity | 10/15 | €1,908 | -€4,244 | -€6,153 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,092 | -€7,244 | -€6,153 | -563.6% |
| Amounts payable | 17/49 | €6,527 | €24,520 | +€17,993 | +275.6% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €4,833 | €14,520 | +€9,687 | +200.4% |
| Trade debts | 44 | €1,097 | €2,777 | +€1,680 | +153.0% |
| Suppliers | 440/4 | €1,097 | €2,777 | +€1,680 | +153.0% |
| Taxes, remuneration and social security | 45 | €1,528 | €1,233 | -€295 | -19.3% |
| Taxes | 450/3 | €1,528 | €1,233 | -€295 | -19.3% |
| Other amounts payable | 47/48 | €2,208 | €10,511 | +€8,303 | +376.0% |
| Accrued charges and deferred income | 492/3 | €1,694 | - | -€1,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €3,884 | +€3,051 | +366.0% |
| Other operating charges | 640/8 | €1,066 | €400 | -€666 | -62.5% |
| Gross operating margin | 9900 | €1,524 | -€1,757 | -€3,280 | |
| Operating profit (loss) | 9901 | -€376 | -€6,041 | -€5,665 | -1508.2% |
| Financial income | 75/76B | €0 | €179 | +€178 | +38708.7% |
| Recurring financial income | 75 | €0 | €179 | +€178 | +38708.7% |
| Non-recurring financial income | 76B | - | €179 | +€179 | |
| Financial charges | 65/66B | €143 | €291 | +€148 | +103.2% |
| Recurring financial charges | 65 | €143 | €291 | +€148 | +103.2% |
| Profit (loss) for the period before taxes | 9903 | -€518 | -€6,153 | -€5,635 | -1087.3% |
| Income taxes | 67/77 | €645 | - | -€645 | |
| Profit (loss) for the period | 9904 | -€1,163 | -€6,153 | -€4,989 | -428.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,163 | -€6,153 | -€4,989 | -428.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.