JOLIPA: what changed
What changed
JOLIPA
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
€959,145
2024 · -€63,329+€1.0m
Equity
€18.5m
2024 · €17.8m+€709,578
Cash
€1.4m
2024 · €630,478+€785,109
Balance sheet total
€38.6m
2024 · €37.9m+€705,535
Largest movements
Assets
- Tangible fixed assets -€1.6m
down €1.6m (-8.2%), from €19.7m to €18.0m
of which Land and buildings: -€961,334
- Stocks and contracts +€921,541
up €921,541 (+7.4%), from €12.5m to €13.4m
- Cash +€785,109
up €785,109 (+125%), from €630,478 to €1.4m
mainly Depreciation (+€1.9m) and Short-term financial debts (+€1.8m)
Equity and liabilities
- Short-term financial debts +€1.8m
up €1.8m (+8,624%), from €20,827 to €1.8m
- Debts after one year -€1.3m
down €1.3m (-14.9%), from €8.7m to €7.4m
of which Financial debts: -€1.3m
- Reserves +€767,345
up €767,345 (+4.5%), from €17.2m to €17.9m
of which Distributable reserves: +€767,345
Income statement
- Write-downs -€2.6m
down €2.6m, from €1.3m to -€1.3m
- Goods and materials +€1.9m
up €1.9m (+10.1%), from €19.3m to €21.3m
of which Change in stocks: decrease (increase): +€1.4m
- Turnover +€1.6m
up €1.6m (+4.1%), from €38.9m to €40.5m
- Services and other goods +€628,640
up €628,640 (+4.7%), from €13.3m to €13.9m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€63,329
Turnover
+€1.6m
Other operating income
+€244,179
Goods and materials
-€1.9m
Services and other goods
-€628,640
Staff costs
-€401,965
Depreciation
+€98,460
Write-downs
+€2.6m
Other operating charges
-€103,281
Other operating items
-€157,867
Financial income
-€338,258
Financial charges
+€38,402
Taxes
-€18,569
Result 2025
€959,145
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€279,364
Financing
-€84,947
Cash 2024
€630,478
From operations (derived)
+€1.1m
Net result for the year
+€959,145
Depreciation
+€1.9m
Stocks and contracts
-€921,541
Receivables within one year
-€329,856
Deferred charges and accrued income
-€287,507
Provisions
-€8,702
Trade debts
-€314,175
Tax, wage and social debts
+€7,010
Other debts
-€137,362
Accrued charges and deferred income
+€284,566
Investment (derived)
-€279,364
Investment in fixed assets (net)
-€279,364
Financing
-€84,947
Debts after one year
-€1.3m
Current portion of long-term debt
-€331,737
Short-term financial debts
+€1.8m
Contributions, distributions and other
-€249,566
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,854,545 | €38,560,080 | +€705,535 | +1.9% |
| Fixed assets | 21/28 | €19,751,965 | €18,133,487 | -€1.6m | -8.2% |
| Intangible fixed assets | 21 | €2,865 | €1,942 | -€923 | -32.2% |
| Tangible fixed assets | 22/27 | €19,657,869 | €18,037,764 | -€1.6m | -8.2% |
| Land and buildings | 22 | €16,079,931 | €15,118,597 | -€961,334 | -6.0% |
| Plant, machinery and equipment | 23 | €2,260,226 | €1,964,383 | -€295,843 | -13.1% |
| Furniture and vehicles | 24 | €1,317,712 | €954,784 | -€362,928 | -27.5% |
| Financial fixed assets | 28 | €91,230 | €93,780 | +€2,550 | +2.8% |
| Affiliated companies | 280/1 | €72,529 | €72,529 | = | 0.0% |
| Participating interests | 280 | €72,529 | €72,529 | = | 0.0% |
| Other financial fixed assets | 284/8 | €18,701 | €21,251 | +€2,550 | +13.6% |
| Amounts receivable and cash guarantees | 285/8 | €18,701 | €21,251 | +€2,550 | +13.6% |
| Current assets | 29/58 | €18,102,581 | €20,426,594 | +€2.3m | +12.8% |
| Amounts receivable after more than one year | 29 | €917,150 | €917,150 | = | 0.0% |
| Other amounts receivable | 291 | €917,150 | €917,150 | = | 0.0% |
| Stocks and contracts in progress | 3 | €12,515,534 | €13,437,075 | +€921,541 | +7.4% |
| Stocks | 30/36 | €12,515,534 | €13,437,075 | +€921,541 | +7.4% |
| Goods purchased for resale | 34 | €12,515,534 | €13,148,009 | +€632,475 | +5.1% |
| Advance payments | 36 | - | €289,066 | +€289,066 | |
| Amounts receivable within one year | 40/41 | €3,369,931 | €3,699,787 | +€329,856 | +9.8% |
| Trade receivables | 40 | €3,197,645 | €3,571,982 | +€374,336 | +11.7% |
| Other amounts receivable | 41 | €172,285 | €127,805 | -€44,480 | -25.8% |
| Current investments | 50/53 | €3,325 | €3,325 | = | 0.0% |
| Own shares | 50 | €3,325 | €3,325 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €630,478 | €1,415,587 | +€785,109 | +125% |
| Deferred charges and accrued income | 490/1 | €666,164 | €953,671 | +€287,507 | +43.2% |
| Total equity and liabilities | 10/49 | €37,854,545 | €38,560,080 | +€705,535 | +1.9% |
| Equity | 10/15 | €17,753,175 | €18,462,753 | +€709,578 | +4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €17,156,506 | €17,923,851 | +€767,345 | +4.5% |
| Non-distributable reserves | 130/1 | €3,688 | €3,688 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €3,325 | €3,325 | = | 0.0% |
| Other | 1319 | €363 | €363 | = | 0.0% |
| Tax-exempt reserves | 132 | €181,695 | €181,695 | = | 0.0% |
| Distributable reserves | 133 | €16,971,124 | €17,738,468 | +€767,345 | +4.5% |
| Investment grants | 15 | €534,669 | €476,902 | -€57,766 | -10.8% |
| Provisions and deferred taxes | 16 | €61,201 | €52,499 | -€8,702 | -14.2% |
| Deferred taxes | 168 | €61,201 | €52,499 | -€8,702 | -14.2% |
| Amounts payable | 17/49 | €20,040,170 | €20,044,828 | +€4,658 | 0.0% |
| Amounts payable after more than one year | 17 | €8,731,757 | €7,431,915 | -€1.3m | -14.9% |
| Financial debts | 170/4 | €5,731,757 | €4,431,915 | -€1.3m | -22.7% |
| Credit institutions | 173 | €5,731,757 | €4,431,915 | -€1.3m | -22.7% |
| Other amounts payable | 178/9 | €3,000,000 | €3,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,531,582 | €11,551,516 | +€1.0m | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €1,631,579 | €1,299,842 | -€331,737 | -20.3% |
| Financial debts | 43 | €20,827 | €1,817,025 | +€1.8m | +8,624% |
| Credit institutions | 430/8 | €20,827 | €1,817,025 | +€1.8m | +8,624% |
| Trade debts | 44 | €3,253,779 | €2,939,603 | -€314,175 | -9.7% |
| Suppliers | 440/4 | €3,253,779 | €2,939,603 | -€314,175 | -9.7% |
| Taxes, remuneration and social security | 45 | €1,322,105 | €1,329,115 | +€7,010 | +0.5% |
| Taxes | 450/3 | €397,703 | €301,030 | -€96,673 | -24.3% |
| Remuneration and social security | 454/9 | €924,401 | €1,028,084 | +€103,683 | +11.2% |
| Other amounts payable | 47/48 | €4,303,292 | €4,165,931 | -€137,362 | -3.2% |
| Accrued charges and deferred income | 492/3 | €776,831 | €1,061,398 | +€284,566 | +36.6% |
| Operating income | 70/76A | €40,078,875 | €41,912,159 | +€1.8m | +4.6% |
| Turnover | 70 | €38,908,961 | €40,501,335 | +€1.6m | +4.1% |
| Own construction capitalised | 72 | €60,000 | €60,000 | = | 0.0% |
| Other operating income | 74 | €1,102,514 | €1,346,693 | +€244,179 | +22.1% |
| Non-recurring operating income | 76A | €7,400 | €4,132 | -€3,268 | -44.2% |
| Operating charges | 60/66A | €41,790,218 | €42,282,603 | +€492,385 | +1.2% |
| Goods for resale, raw materials and consumables | 60 | €19,316,007 | €21,258,361 | +€1.9m | +10.1% |
| Purchases | 600/8 | €20,083,786 | €20,634,823 | +€551,037 | +2.7% |
| Change in stocks: decrease (increase) | 609 | -€767,779 | €623,538 | +€1.4m | |
| Services and other goods | 61 | €13,316,603 | €13,945,243 | +€628,640 | +4.7% |
| Remuneration, social security and pensions | 62 | €5,459,135 | €5,861,100 | +€401,965 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996,303 | €1,897,842 | -€98,460 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,322,430 | -€1,317,565 | -€2.6m | |
| Other operating charges | 640/8 | €379,740 | €483,021 | +€103,281 | +27.2% |
| Non-recurring operating charges | 66A | €0 | €154,600 | +€154,600 | |
| Operating profit (loss) | 9901 | -€1,711,343 | -€370,444 | +€1.3m | +78.4% |
| Financial income | 75/76B | €2,384,379 | €2,046,120 | -€338,258 | -14.2% |
| Recurring financial income | 75 | €2,384,379 | €2,046,120 | -€338,258 | -14.2% |
| Income from financial fixed assets | 750 | €1,775,873 | €0 | -€1.8m | -100% |
| Income from current assets | 751 | €24,386 | €27,947 | +€3,561 | +14.6% |
| Other financial income | 752/9 | €584,119 | €2,018,173 | +€1.4m | +246% |
| Financial charges | 65/66B | €742,780 | €704,378 | -€38,402 | -5.2% |
| Recurring financial charges | 65 | €742,780 | €704,378 | -€38,402 | -5.2% |
| Debt charges | 650 | €497,815 | €484,487 | -€13,328 | -2.7% |
| Other financial charges | 652/9 | €244,965 | €219,891 | -€25,075 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€69,744 | €971,298 | +€1.0m | |
| Transfer from deferred taxes | 780 | €8,702 | €8,702 | = | 0.0% |
| Income taxes | 67/77 | €2,286 | €20,855 | +€18,569 | +812% |
| Taxes | 670/3 | €4,109 | €20,855 | +€16,746 | +408% |
| Tax adjustments and reversals of tax provisions | 77 | €1,823 | €0 | -€1,823 | -100% |
| Profit (loss) for the period | 9904 | -€63,329 | €959,145 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,329 | €959,145 | +€1.0m |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.