JOLICH: 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.
JOLICH
Largest movements
- Cash +€27,799
up €27,799 (+222.0%), from €12,523 to €40,322
mainly Net result for the year (+€46,969) and Accrued charges and deferred income (+€20,391)
- Receivables within one year -€4,741
down €4,741 (-100.0%), from €4,741 to €0
- Accrued charges and deferred income +€20,391
new in 2025: €20,391
- Reserves -€18,425
down €18,425 (-9.8%), from €188,401 to €169,976
of which Distributable reserves: -€18,425
- Tax, wage and social debts +€10,094
up €10,094 (+2234.6%), from €452 to €10,546
- Other debts +€9,579
up €9,579 (+165.8%), from €5,776 to €15,355
- Gross operating margin +€3,040
up €3,040 (+2.9%), from €103,495 to €106,535
- Financial charges -€1,986
down €1,986 (-96.7%), from €2,054 to €68
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 | €320,477 | €342,116 | +€21,639 | +6.8% |
| Fixed assets | 21/28 | €301,708 | €300,229 | -€1,479 | -0.5% |
| Tangible fixed assets | 22/27 | €301,708 | €300,229 | -€1,479 | -0.5% |
| Land and buildings | 22 | €300,277 | €299,494 | -€783 | -0.3% |
| Furniture and vehicles | 24 | €1,432 | €735 | -€697 | -48.7% |
| Current assets | 29/58 | €18,769 | €41,887 | +€23,119 | +123.2% |
| Amounts receivable within one year | 40/41 | €4,741 | €0 | -€4,741 | -100.0% |
| Other amounts receivable | 41 | €4,741 | €0 | -€4,741 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,523 | €40,322 | +€27,799 | +222.0% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,565 | +€60 | +4.0% |
| Total equity and liabilities | 10/49 | €320,477 | €342,116 | +€21,639 | +6.8% |
| Equity | 10/15 | €314,249 | €295,824 | -€18,425 | -5.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €188,401 | €169,976 | -€18,425 | -9.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €182,201 | €163,776 | -€18,425 | -10.1% |
| Profit (loss) carried forward | 14 | €63,848 | €63,848 | = | 0.0% |
| Amounts payable | 17/49 | €6,228 | €46,292 | +€40,064 | +643.3% |
| Amounts payable within one year | 42/48 | €6,228 | €25,901 | +€19,673 | +315.9% |
| Taxes, remuneration and social security | 45 | €452 | €10,546 | +€10,094 | +2234.6% |
| Taxes | 450/3 | €452 | €10,546 | +€10,094 | +2234.6% |
| Other amounts payable | 47/48 | €5,776 | €15,355 | +€9,579 | +165.8% |
| Accrued charges and deferred income | 492/3 | - | €20,391 | +€20,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,662 | €17,272 | -€389 | -2.2% |
| Other operating charges | 640/8 | €20,295 | €20,931 | +€636 | +3.1% |
| Gross operating margin | 9900 | €103,495 | €106,535 | +€3,040 | +2.9% |
| Operating profit (loss) | 9901 | €65,539 | €68,332 | +€2,794 | +4.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,054 | €68 | -€1,986 | -96.7% |
| Recurring financial charges | 65 | €2,054 | €68 | -€1,986 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | €63,484 | €68,264 | +€4,780 | +7.5% |
| Income taxes | 67/77 | €20,259 | €21,295 | +€1,036 | +5.1% |
| Profit (loss) for the period | 9904 | €43,225 | €46,969 | +€3,744 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,225 | €46,969 | +€3,744 | +8.7% |
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 3 October 2026 via checked.be.