JOLIMONT: 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.
JOLIMONT
Largest movements
- Tangible fixed assets -€59,310
down €59,310 (-2.4%), from €2.4m to €2.4m
of which Land and buildings: -€58,659
- Profit (loss) carried forward -€71,191
down €71,191 (-4.6%), from -€1.6m to -€1.6m
- Other debts +€25,452
up €25,452 (+13.6%), from €187,738 to €213,190
- Gross operating margin +€55,811
up €55,811 (+87.4%), from -€63,841 to -€8,030
- Financial charges -€26,981
down €26,981 (-100.0%), from €26,981 to €0
- Financial income -€21,174
down €21,174 (-100.0%), from €21,174 to €0
- Taxes -€15,312
down €15,312 (-100.0%), from €15,312 to €0
- Depreciation -€641
down €641 (-1.1%), from €59,952 to €59,310
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 | €2,481,359 | €2,422,048 | -€59,310 | -2.4% |
| Fixed assets | 21/28 | €2,429,858 | €2,370,548 | -€59,310 | -2.4% |
| Tangible fixed assets | 22/27 | €2,429,858 | €2,370,548 | -€59,310 | -2.4% |
| Land and buildings | 22 | €2,429,207 | €2,370,548 | -€58,659 | -2.4% |
| Plant, machinery and equipment | 23 | €651 | €0 | -€651 | -100.0% |
| Current assets | 29/58 | €51,501 | €51,501 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,501 | €51,501 | = | 0.0% |
| Trade receivables | 40 | €51,501 | €51,501 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,481,359 | €2,422,048 | -€59,310 | -2.4% |
| Equity | 10/15 | -€422,433 | -€493,623 | -€71,191 | -16.9% |
| Contributions | 10/11 | €1,141,000 | €1,141,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,563,433 | -€1,634,623 | -€71,191 | -4.6% |
| Amounts payable | 17/49 | €2,903,791 | €2,915,671 | +€11,880 | +0.4% |
| Amounts payable after more than one year | 17 | €2,600,000 | €2,600,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,600,000 | €2,600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €267,130 | €279,010 | +€11,880 | +4.4% |
| Trade debts | 44 | €64,079 | €50,508 | -€13,572 | -21.2% |
| Suppliers | 440/4 | €64,079 | €50,508 | -€13,572 | -21.2% |
| Taxes, remuneration and social security | 45 | €15,312 | €15,312 | = | 0.0% |
| Taxes | 450/3 | €15,312 | €15,312 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €187,738 | €213,190 | +€25,452 | +13.6% |
| Accrued charges and deferred income | 492/3 | €36,662 | €36,662 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,952 | €59,310 | -€641 | -1.1% |
| Other operating charges | 640/8 | €3,466 | €3,850 | +€385 | +11.1% |
| Non-recurring operating charges | 66A | €15,000 | €0 | -€15,000 | -100.0% |
| Gross operating margin | 9900 | -€63,841 | -€8,030 | +€55,811 | +87.4% |
| Operating profit (loss) | 9901 | -€142,258 | -€71,191 | +€71,068 | +50.0% |
| Financial income | 75/76B | €21,174 | €0 | -€21,174 | -100.0% |
| Recurring financial income | 75 | €21,174 | €0 | -€21,174 | -100.0% |
| Financial charges | 65/66B | €26,981 | €0 | -€26,981 | -100.0% |
| Recurring financial charges | 65 | €26,981 | €0 | -€26,981 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€148,065 | -€71,191 | +€76,874 | +51.9% |
| Income taxes | 67/77 | €15,312 | €0 | -€15,312 | -100.0% |
| Profit (loss) for the period | 9904 | -€163,377 | -€71,191 | +€92,186 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€163,377 | -€71,191 | +€92,186 | +56.4% |
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 7 October 2026 via checked.be.