JOLINVEST: 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.
JOLINVEST
Largest movements
- Current investments +€160,927
new in 2025: €160,927
- Cash +€22,607
up €22,607 (+40.0%), from €56,571 to €79,179
mainly Net result for the year (+€177,014) and Tax, wage and social debts (+€49,791)
- Receivables within one year +€9,680
new in 2025: €9,680
- Profit (loss) carried forward +€177,014
up €177,014 (+458%), from €38,624 to €215,638
- Tax, wage and social debts +€49,791
up €49,791 (+233%), from €21,342 to €71,133
of which Taxes: +€51,791
- Debts after one year -€32,706
down €32,706 (-9.4%), from €346,142 to €313,435
- Gross operating margin +€191,855
up €191,855 (+338%), from €56,806 to €248,661
- Taxes +€46,488
up €46,488 (+361%), from €12,875 to €59,362
- Financial charges +€8,069
up €8,069 (+152%), from €5,307 to €13,376
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 | €449,047 | €643,351 | +€194,305 | +43.3% |
| Fixed assets | 21/28 | €392,475 | €392,475 | = | 0.0% |
| Financial fixed assets | 28 | €392,475 | €392,475 | = | 0.0% |
| Current assets | 29/58 | €56,571 | €250,876 | +€194,305 | +343% |
| Amounts receivable within one year | 40/41 | - | €9,680 | +€9,680 | |
| Trade receivables | 40 | - | €9,680 | +€9,680 | |
| Current investments | 50/53 | - | €160,927 | +€160,927 | |
| Cash at bank and in hand | 54/58 | €56,571 | €79,179 | +€22,607 | +40.0% |
| Deferred charges and accrued income | 490/1 | - | €1,091 | +€1,091 | |
| Total equity and liabilities | 10/49 | €449,047 | €643,351 | +€194,305 | +43.3% |
| Equity | 10/15 | €43,624 | €220,638 | +€177,014 | +406% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,624 | €215,638 | +€177,014 | +458% |
| Amounts payable | 17/49 | €405,422 | €422,713 | +€17,291 | +4.3% |
| Amounts payable after more than one year | 17 | €346,142 | €313,435 | -€32,706 | -9.4% |
| Financial debts | 170/4 | €346,142 | €313,435 | -€32,706 | -9.4% |
| Amounts payable within one year | 42/48 | €55,456 | €106,938 | +€51,482 | +92.8% |
| Current portion of amounts payable after more than one year | 42 | €32,706 | €32,706 | = | 0.0% |
| Trade debts | 44 | €1,408 | €1,499 | +€91 | +6.5% |
| Suppliers | 440/4 | €1,408 | €1,499 | +€91 | +6.5% |
| Taxes, remuneration and social security | 45 | €21,342 | €71,133 | +€49,791 | +233% |
| Taxes | 450/3 | €19,342 | €71,133 | +€51,791 | +268% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | - | €1,600 | +€1,600 | |
| Accrued charges and deferred income | 492/3 | €3,825 | €2,340 | -€1,485 | -38.8% |
| Gross operating margin | 9900 | €56,806 | €248,661 | +€191,855 | +338% |
| Operating profit (loss) | 9901 | €56,806 | €248,661 | +€191,855 | +338% |
| Financial income | 75/76B | - | €1,091 | +€1,091 | |
| Recurring financial income | 75 | - | €1,091 | +€1,091 | |
| Financial charges | 65/66B | €5,307 | €13,376 | +€8,069 | +152% |
| Recurring financial charges | 65 | €5,307 | €13,376 | +€8,069 | +152% |
| Profit (loss) for the period before taxes | 9903 | €51,499 | €236,376 | +€184,877 | +359% |
| Income taxes | 67/77 | €12,875 | €59,362 | +€46,488 | +361% |
| Profit (loss) for the period | 9904 | €38,624 | €177,014 | +€138,389 | +358% |
| Profit (loss) for the period to be appropriated | 9905 | €38,624 | €177,014 | +€138,389 | +358% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.