jolicious: 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.
jolicious
Largest movements
- Cash +€5,144
up €5,144 (+144%), from €3,573 to €8,716
mainly Other debts (+€16,209) and Debts after one year (+€7,695)
- Tangible fixed assets -€3,904
down €3,904 (-35.8%), from €10,892 to €6,988
- Deferred charges and accrued income -€702
down €702 (-85.1%), from €825 to €123
- Receivables within one year +€564
up €564 (+28.7%), from €1,963 to €2,527
- Profit (loss) carried forward -€21,018
down €21,018 (-32.3%), from -€65,111 to -€86,129
- Other debts +€16,209
up €16,209 (+46.6%), from €34,814 to €51,023
- Debts after one year +€7,695
up €7,695 (+42.6%), from €18,083 to €25,778
- Accrued charges and deferred income -€6,298
down €6,298 (-98.9%), from €6,366 to €68
- Trade debts +€3,673
up €3,673 (+37.9%), from €9,699 to €13,372
- Staff costs +€8,425
up €8,425 (+25.8%), from €32,695 to €41,120
- Gross operating margin +€3,632
up €3,632 (+13.3%), from €27,292 to €30,924
- Financial charges +€2,811
up €2,811 (+101%), from €2,794 to €5,605
- Other operating charges +€319
up €319 (+32.1%), from €994 to €1,313
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.
Derived cash bridge
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 | €18,550 | €19,651 | +€1,102 | +5.9% |
| Fixed assets | 21/28 | €12,189 | €8,285 | -€3,904 | -32.0% |
| Tangible fixed assets | 22/27 | €10,892 | €6,988 | -€3,904 | -35.8% |
| Plant, machinery and equipment | 23 | €10,892 | €6,988 | -€3,904 | -35.8% |
| Financial fixed assets | 28 | €1,297 | €1,297 | = | 0.0% |
| Current assets | 29/58 | €6,361 | €11,367 | +€5,006 | +78.7% |
| Amounts receivable within one year | 40/41 | €1,963 | €2,527 | +€564 | +28.7% |
| Trade receivables | 40 | €1,963 | €2,527 | +€564 | +28.7% |
| Cash at bank and in hand | 54/58 | €3,573 | €8,716 | +€5,144 | +144% |
| Deferred charges and accrued income | 490/1 | €825 | €123 | -€702 | -85.1% |
| Total equity and liabilities | 10/49 | €18,550 | €19,651 | +€1,102 | +5.9% |
| Equity | 10/15 | -€58,911 | -€79,929 | -€21,018 | -35.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,111 | -€86,129 | -€21,018 | -32.3% |
| Amounts payable | 17/49 | €77,461 | €99,581 | +€22,120 | +28.6% |
| Amounts payable after more than one year | 17 | €18,083 | €25,778 | +€7,695 | +42.6% |
| Financial debts | 170/4 | €18,083 | €25,778 | +€7,695 | +42.6% |
| Amounts payable within one year | 42/48 | €53,011 | €73,735 | +€20,724 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €9,699 | €13,372 | +€3,673 | +37.9% |
| Suppliers | 440/4 | €9,699 | €13,372 | +€3,673 | +37.9% |
| Taxes, remuneration and social security | 45 | €1,498 | €2,340 | +€842 | +56.2% |
| Taxes | 450/3 | €1,498 | €1,155 | -€343 | -22.9% |
| Remuneration and social security | 454/9 | - | €1,185 | +€1,185 | |
| Other amounts payable | 47/48 | €34,814 | €51,023 | +€16,209 | +46.6% |
| Accrued charges and deferred income | 492/3 | €6,366 | €68 | -€6,298 | -98.9% |
| Remuneration, social security and pensions | 62 | €32,695 | €41,120 | +€8,425 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,904 | €3,904 | = | 0.0% |
| Other operating charges | 640/8 | €994 | €1,313 | +€319 | +32.1% |
| Gross operating margin | 9900 | €27,292 | €30,924 | +€3,632 | +13.3% |
| Operating profit (loss) | 9901 | -€10,301 | -€15,413 | -€5,112 | -49.6% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €2,794 | €5,605 | +€2,811 | +101% |
| Recurring financial charges | 65 | €2,794 | €5,605 | +€2,811 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€13,083 | -€21,018 | -€7,935 | -60.7% |
| Profit (loss) for the period | 9904 | -€13,083 | -€21,018 | -€7,935 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,083 | -€21,018 | -€7,935 | -60.7% |
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 15 October 2026 via checked.be.