JOLIGOT: 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.
JOLIGOT
Largest movements
- Intangible fixed assets -€28,563
down €28,563 (-100%), from €28,563 to €0
- Receivables within one year +€17,555
up €17,555 (+57.8%), from €30,368 to €47,923
of which Other amounts receivable: +€17,826
- Cash +€3,924
up €3,924 (+31.4%), from €12,512 to €16,435
mainly Depreciation (+€29,320) and Net result for the year (+€25,603)
- Deferred charges and accrued income -€1,615
down €1,615 (-100%), from €1,615 to €0
- Reserves +€32,973
new in 2025: €32,973
- Debts after one year -€11,574
down €11,574 (-100%), from €11,574 to €0
- Trade debts -€8,657
down €8,657 (-96.1%), from €9,006 to €349
- Current portion of long-term debt -€7,959
down €7,959 (-40.7%), from €19,533 to €11,574
- Profit (loss) carried forward -€7,370
down €7,370 (-100%), from €7,370 to €0
- Gross operating margin +€46,035
up €46,035 (+280%), from €16,430 to €62,465
- Taxes +€14,507
up €14,507, from -€6,952 to €7,555
- Financial charges -€1,843
down €1,843 (-78.0%), from €2,363 to €520
- Financial income +€844
up €844 (+518%), from €163 to €1,007
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 | €74,018 | €65,889 | -€8,129 | -11.0% |
| Fixed assets | 21/28 | €29,523 | €1,530 | -€27,992 | -94.8% |
| Intangible fixed assets | 21 | €28,563 | €0 | -€28,563 | -100% |
| Tangible fixed assets | 22/27 | €864 | €1,434 | +€571 | +66.0% |
| Furniture and vehicles | 24 | €864 | €1,434 | +€571 | +66.0% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €44,495 | €64,358 | +€19,863 | +44.6% |
| Amounts receivable within one year | 40/41 | €30,368 | €47,923 | +€17,555 | +57.8% |
| Trade receivables | 40 | €19,510 | €19,239 | -€271 | -1.4% |
| Other amounts receivable | 41 | €10,858 | €28,684 | +€17,826 | +164% |
| Cash at bank and in hand | 54/58 | €12,512 | €16,435 | +€3,924 | +31.4% |
| Deferred charges and accrued income | 490/1 | €1,615 | €0 | -€1,615 | -100% |
| Total equity and liabilities | 10/49 | €74,018 | €65,889 | -€8,129 | -11.0% |
| Equity | 10/15 | €25,970 | €51,573 | +€25,603 | +98.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €32,973 | +€32,973 | |
| Distributable reserves | 133 | - | €32,973 | +€32,973 | |
| Profit (loss) carried forward | 14 | €7,370 | €0 | -€7,370 | -100% |
| Amounts payable | 17/49 | €48,047 | €14,316 | -€33,732 | -70.2% |
| Amounts payable after more than one year | 17 | €11,574 | €0 | -€11,574 | -100% |
| Financial debts | 170/4 | €11,574 | €0 | -€11,574 | -100% |
| Amounts payable within one year | 42/48 | €36,473 | €14,316 | -€22,157 | -60.7% |
| Current portion of amounts payable after more than one year | 42 | €19,533 | €11,574 | -€7,959 | -40.7% |
| Trade debts | 44 | €9,006 | €349 | -€8,657 | -96.1% |
| Suppliers | 440/4 | €9,006 | €349 | -€8,657 | -96.1% |
| Taxes, remuneration and social security | 45 | €7,934 | €2,392 | -€5,542 | -69.9% |
| Taxes | 450/3 | €7,934 | €2,392 | -€5,542 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,200 | €29,320 | +€120 | +0.4% |
| Other operating charges | 640/8 | €673 | €473 | -€199 | -29.6% |
| Gross operating margin | 9900 | €16,430 | €62,465 | +€46,035 | +280% |
| Operating profit (loss) | 9901 | -€13,443 | €32,672 | +€46,115 | |
| Financial income | 75/76B | €163 | €1,007 | +€844 | +518% |
| Recurring financial income | 75 | €163 | €1,007 | +€844 | +518% |
| Financial charges | 65/66B | €2,363 | €520 | -€1,843 | -78.0% |
| Recurring financial charges | 65 | €2,363 | €520 | -€1,843 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,643 | €33,158 | +€48,801 | |
| Income taxes | 67/77 | -€6,952 | €7,555 | +€14,507 | |
| Profit (loss) for the period | 9904 | -€8,691 | €25,603 | +€34,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,691 | €25,603 | +€34,294 |
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 18 October 2026 via checked.be.