JOLIMONTOIT: 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.
JOLIMONTOIT
Largest movements
- Cash -€26,532
down €26,532 (-47.4%), from €55,963 to €29,430
mainly Net result for the year (-€31,809) and Stocks and contracts (-€5,800)
- Receivables within one year -€7,468
down €7,468 (-40.3%), from €18,549 to €11,081
of which Trade receivables: -€9,806
- Stocks and contracts +€5,800
new in 2023: €5,800
- Tangible fixed assets +€1,345
up €1,345 (+37.3%), from €3,611 to €4,956
of which Other tangible fixed assets: +€4,557
- Reserves -€33,669
down €33,669 (-78.9%), from €42,659 to €8,990
of which Distributable reserves: -€31,809
- Advances received +€5,800
new in 2023: €5,800
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
of which Contributions outside capital: +€20,451
- Trade debts -€1,100
down €1,100 (-14.0%), from €7,865 to €6,765
- Gross operating margin -€52,325
down €52,325, from €24,598 to -€27,727
- Staff costs -€24,009
no longer reported in 2023 (was €24,009)
- Financial income -€534
down €534 (-72.7%), from €735 to €200
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,663 | €53,741 | -€26,922 | -33.4% |
| Fixed assets | 21/28 | €5,836 | €7,181 | +€1,345 | +23.1% |
| Tangible fixed assets | 22/27 | €3,611 | €4,956 | +€1,345 | +37.3% |
| Furniture and vehicles | 24 | €3,611 | €399 | -€3,212 | -88.9% |
| Other tangible fixed assets | 26 | - | €4,557 | +€4,557 | |
| Financial fixed assets | 28 | €2,225 | €2,225 | = | 0.0% |
| Current assets | 29/58 | €74,827 | €46,560 | -€28,268 | -37.8% |
| Stocks and contracts in progress | 3 | - | €5,800 | +€5,800 | |
| Stocks | 30/36 | - | €5,800 | +€5,800 | |
| Amounts receivable within one year | 40/41 | €18,549 | €11,081 | -€7,468 | -40.3% |
| Trade receivables | 40 | €17,686 | €7,880 | -€9,806 | -55.4% |
| Other amounts receivable | 41 | €862 | €3,201 | +€2,338 | +271% |
| Cash at bank and in hand | 54/58 | €55,963 | €29,430 | -€26,532 | -47.4% |
| Deferred charges and accrued income | 490/1 | €316 | €248 | -€68 | -21.4% |
| Total equity and liabilities | 10/49 | €80,663 | €53,741 | -€26,922 | -33.4% |
| Equity | 10/15 | €61,251 | €29,442 | -€31,809 | -51.9% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Contributions outside capital | 11 | - | €20,451 | +€20,451 | |
| Other | 1109/19 | - | €20,451 | +€20,451 | |
| Reserves | 13 | €42,659 | €8,990 | -€33,669 | -78.9% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €40,800 | €8,990 | -€31,809 | -78.0% |
| Amounts payable | 17/49 | €19,412 | €24,299 | +€4,887 | +25.2% |
| Amounts payable within one year | 42/48 | €19,412 | €24,299 | +€4,887 | +25.2% |
| Trade debts | 44 | €7,865 | €6,765 | -€1,100 | -14.0% |
| Suppliers | 440/4 | €7,865 | €6,765 | -€1,100 | -14.0% |
| Advances received on contracts in progress | 46 | - | €5,800 | +€5,800 | |
| Taxes, remuneration and social security | 45 | €11,451 | €11,735 | +€284 | +2.5% |
| Taxes | 450/3 | €5,611 | - | -€5,611 | |
| Remuneration and social security | 454/9 | €5,839 | €11,735 | +€5,896 | +101% |
| Other amounts payable | 47/48 | €97 | - | -€97 | |
| Non-recurring operating income | 76A | €1,250 | €150 | -€1,100 | -88.0% |
| Remuneration, social security and pensions | 62 | €24,009 | - | -€24,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €3,537 | +€106 | +3.1% |
| Other operating charges | 640/8 | €595 | €595 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €24,598 | -€27,727 | -€52,325 | |
| Operating profit (loss) | 9901 | -€3,437 | -€31,859 | -€28,422 | -827% |
| Financial income | 75/76B | €735 | €200 | -€534 | -72.7% |
| Recurring financial income | 75 | €735 | €200 | -€534 | -72.7% |
| Financial charges | 65/66B | €178 | €151 | -€26 | -14.9% |
| Recurring financial charges | 65 | €178 | €151 | -€26 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,880 | -€31,809 | -€28,930 | -1,005% |
| Profit (loss) for the period | 9904 | -€2,880 | -€31,809 | -€28,930 | -1,005% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,880 | -€31,809 | -€28,930 | -1,005% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.