JOLIS: 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.
JOLIS
Largest movements
- Tangible fixed assets +€20,762
new in 2026: €20,762
of which Furniture and vehicles: +€12,583
- Cash -€7,545
down €7,545 (-21.2%), from €35,626 to €28,081
mainly Investment in fixed assets (net) (-€21,696) and Debts after one year (-€20,097)
- Profit (loss) carried forward +€44,197
up €44,197 (+54.6%), from €80,976 to €125,174
- Debts after one year -€20,097
down €20,097 (-34.1%), from €58,930 to €38,833
- Tax, wage and social debts -€11,199
down €11,199 (-81.4%), from €13,761 to €2,562
of which Taxes: -€10,125
- Gross operating margin -€10,902
down €10,902 (-14.8%), from €73,580 to €62,679
- Taxes -€5,639
down €5,639 (-32.2%), from €17,513 to €11,874
- Depreciation +€934
new in 2026: €934
- Financial charges -€773
down €773 (-14.0%), from €5,524 to €4,751
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,626 | €198,633 | +€15,007 | +8.2% |
| Fixed assets | 21/28 | €136,500 | €157,262 | +€20,762 | +15.2% |
| Tangible fixed assets | 22/27 | - | €20,762 | +€20,762 | |
| Land and buildings | 22 | - | €8,180 | +€8,180 | |
| Furniture and vehicles | 24 | - | €12,583 | +€12,583 | |
| Financial fixed assets | 28 | €136,500 | €136,500 | = | 0.0% |
| Current assets | 29/58 | €47,126 | €41,371 | -€5,755 | -12.2% |
| Amounts receivable within one year | 40/41 | €11,500 | €13,290 | +€1,790 | +15.6% |
| Trade receivables | 40 | €11,500 | €12,650 | +€1,150 | +10.0% |
| Other amounts receivable | 41 | - | €640 | +€640 | |
| Cash at bank and in hand | 54/58 | €35,626 | €28,081 | -€7,545 | -21.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €183,626 | €198,633 | +€15,007 | +8.2% |
| Equity | 10/15 | €83,976 | €128,174 | +€44,197 | +52.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,976 | €125,174 | +€44,197 | +54.6% |
| Amounts payable | 17/49 | €99,650 | €70,460 | -€29,190 | -29.3% |
| Amounts payable after more than one year | 17 | €58,930 | €38,833 | -€20,097 | -34.1% |
| Financial debts | 170/4 | €58,930 | €38,833 | -€20,097 | -34.1% |
| Amounts payable within one year | 42/48 | €40,720 | €31,627 | -€9,093 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €19,366 | €20,097 | +€731 | +3.8% |
| Trade debts | 44 | €1,373 | €2,051 | +€678 | +49.4% |
| Suppliers | 440/4 | €1,373 | €2,051 | +€678 | +49.4% |
| Taxes, remuneration and social security | 45 | €13,761 | €2,562 | -€11,199 | -81.4% |
| Taxes | 450/3 | €10,125 | €0 | -€10,125 | -100.0% |
| Remuneration and social security | 454/9 | €3,636 | €2,562 | -€1,074 | -29.5% |
| Other amounts payable | 47/48 | €6,220 | €6,916 | +€696 | +11.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €934 | +€934 | |
| Other operating charges | 640/8 | €984 | €922 | -€62 | -6.3% |
| Gross operating margin | 9900 | €73,580 | €62,679 | -€10,902 | -14.8% |
| Operating profit (loss) | 9901 | €72,596 | €60,822 | -€11,774 | -16.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €5,524 | €4,751 | -€773 | -14.0% |
| Recurring financial charges | 65 | €5,524 | €4,751 | -€773 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €67,076 | €56,072 | -€11,004 | -16.4% |
| Income taxes | 67/77 | €17,513 | €11,874 | -€5,639 | -32.2% |
| Profit (loss) for the period | 9904 | €49,563 | €44,197 | -€5,366 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,563 | €44,197 | -€5,366 | -10.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.