JOLIKA: 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.
What changed
JOLIKA
NACE 73.200, Market research and public opinion polling
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,518
2024 · -€22,316+€14,798
Equity
€948,819
2024 · €956,337-€7,518
Cash
€477
2024 · €2,156-€1,679
Balance sheet total
€1.2m
2024 · €1.3m-€49,087
Largest movements
Assets
- Tangible fixed assets -€48,815
down €48,815 (-3.8%), from €1.3m to €1.2m
of which Land and buildings: -€48,725
Equity and liabilities
- Current portion of long-term debt -€32,092
down €32,092 (-100.0%), from €32,092 to €0
Income statement
- Gross operating margin +€10,024
up €10,024 (+24.8%), from €40,387 to €50,410
- Depreciation -€7,296
down €7,296 (-11.7%), from €62,192 to €54,896
- Other operating charges +€1,598
up €1,598 (+23.8%), from €6,706 to €8,304
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.
Result 2024
-€22,316
Gross operating margin
+€10,024
Depreciation
+€7,296
Other operating charges
-€1,598
Financial income
-€10
Financial charges
-€66
Taxes
-€20
Deferred taxes and other
-€827
Result 2025
-€7,518
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.
From operations
+€36,493
Investment
-€6,080
Financing
-€32,092
Cash 2024
€2,156
From operations (derived)
+€36,493
Net result for the year
-€7,518
Depreciation
+€54,896
Receivables within one year
+€1,851
Deferred charges and accrued income
-€3,258
Provisions
-€10,671
Trade debts
+€4,313
Tax, wage and social debts
+€2,219
Other debts
-€5,540
Accrued charges and deferred income
+€201
Investment (derived)
-€6,080
Investment in fixed assets (net)
-€6,080
Financing
-€32,092
Current portion of long-term debt
-€32,092
Cash 2025
€477
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,290,949 | €1,241,861 | -€49,087 | -3.8% |
| Fixed assets | 21/28 | €1,281,225 | €1,232,410 | -€48,815 | -3.8% |
| Tangible fixed assets | 22/27 | €1,281,225 | €1,232,410 | -€48,815 | -3.8% |
| Land and buildings | 22 | €1,281,134 | €1,232,410 | -€48,725 | -3.8% |
| Furniture and vehicles | 24 | €91 | €0 | -€91 | -100.0% |
| Current assets | 29/58 | €9,724 | €9,452 | -€272 | -2.8% |
| Amounts receivable within one year | 40/41 | €7,257 | €5,406 | -€1,851 | -25.5% |
| Trade receivables | 40 | €7,257 | €5,406 | -€1,851 | -25.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,156 | €477 | -€1,679 | -77.9% |
| Deferred charges and accrued income | 490/1 | €310 | €3,568 | +€3,258 | +1050.0% |
| Total equity and liabilities | 10/49 | €1,290,949 | €1,241,861 | -€49,087 | -3.8% |
| Equity | 10/15 | €956,337 | €948,819 | -€7,518 | -0.8% |
| Contributions | 10/11 | €235,499 | €235,499 | = | 0.0% |
| Capital | 10 | €235,499 | €235,499 | = | 0.0% |
| Issued capital | 100 | €235,499 | €235,499 | = | 0.0% |
| Reserves | 13 | €720,838 | €713,320 | -€7,518 | -1.0% |
| Non-distributable reserves | 130/1 | €23,550 | €23,550 | = | 0.0% |
| Legal reserve | 130 | €23,550 | €23,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €359,030 | €327,016 | -€32,014 | -8.9% |
| Distributable reserves | 133 | €338,258 | €362,754 | +€24,496 | +7.2% |
| Provisions and deferred taxes | 16 | €115,314 | €104,643 | -€10,671 | -9.3% |
| Deferred taxes | 168 | €115,314 | €104,643 | -€10,671 | -9.3% |
| Amounts payable | 17/49 | €219,297 | €188,399 | -€30,898 | -14.1% |
| Amounts payable after more than one year | 17 | €144,250 | €144,250 | = | 0.0% |
| Financial debts | 170/4 | €144,250 | €144,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,025 | €42,926 | -€31,099 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €32,092 | €0 | -€32,092 | -100.0% |
| Trade debts | 44 | €4,525 | €8,838 | +€4,313 | +95.3% |
| Suppliers | 440/4 | €4,525 | €8,838 | +€4,313 | +95.3% |
| Taxes, remuneration and social security | 45 | €3,496 | €5,715 | +€2,219 | +63.5% |
| Taxes | 450/3 | €3,496 | €5,715 | +€2,219 | +63.5% |
| Other amounts payable | 47/48 | €33,912 | €28,372 | -€5,540 | -16.3% |
| Accrued charges and deferred income | 492/3 | €1,022 | €1,223 | +€201 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,192 | €54,896 | -€7,296 | -11.7% |
| Other operating charges | 640/8 | €6,706 | €8,304 | +€1,598 | +23.8% |
| Gross operating margin | 9900 | €40,387 | €50,410 | +€10,024 | +24.8% |
| Operating profit (loss) | 9901 | -€28,511 | -€12,789 | +€15,722 | +55.1% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €5,027 | €5,094 | +€66 | +1.3% |
| Recurring financial charges | 65 | €5,027 | €5,094 | +€66 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,529 | -€17,883 | +€15,645 | +46.7% |
| Transfer from deferred taxes | 780 | €11,498 | €10,671 | -€827 | -7.2% |
| Income taxes | 67/77 | €285 | €305 | +€20 | +7.1% |
| Profit (loss) for the period | 9904 | -€22,316 | -€7,518 | +€14,798 | +66.3% |
| Transfer from tax-exempt reserves | 789 | €34,494 | €32,014 | -€2,480 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,179 | €24,496 | +€12,318 | +101.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.