JOLISA: 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.
JOLISA
Largest movements
- Tangible fixed assets +€29,913
new in 2025: €29,913
- Cash +€12,864
up €12,864 (+78.3%), from €16,434 to €29,297
mainly Other debts (+€47,048) and Net result for the year (+€39,379)
- Reserves +€199,331
new in 2025: €199,331
- Profit (loss) carried forward -€159,951
down €159,951 (-100%), from €159,951 to €0
- Other debts +€47,048
up €47,048 (+357%), from €13,192 to €60,240
- Debts after one year -€46,837
down €46,837 (-28.7%), from €163,148 to €116,310
- Short-term financial debts +€9,000
new in 2025: €9,000
- Gross operating margin +€5,338
up €5,338 (+10.7%), from €49,771 to €55,109
- Financial charges +€1,071
up €1,071 (+24.6%), from €4,351 to €5,422
- Taxes +€964
up €964 (+10.9%), from €8,881 to €9,845
- Depreciation -€670
down €670 (-74.4%), from €900 to €230
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 | €401,182 | €442,367 | +€41,185 | +10.3% |
| Formation expenses | 20 | €143 | €0 | -€143 | -100% |
| Fixed assets | 21/28 | €370,000 | €399,913 | +€29,913 | +8.1% |
| Tangible fixed assets | 22/27 | - | €29,913 | +€29,913 | |
| Assets under construction and advance payments | 27 | - | €29,913 | +€29,913 | |
| Financial fixed assets | 28 | €370,000 | €370,000 | = | 0.0% |
| Current assets | 29/58 | €31,039 | €42,454 | +€11,415 | +36.8% |
| Amounts receivable within one year | 40/41 | €14,605 | €13,156 | -€1,449 | -9.9% |
| Trade receivables | 40 | €458 | €5,810 | +€5,351 | +1,167% |
| Other amounts receivable | 41 | €14,147 | €7,346 | -€6,800 | -48.1% |
| Cash at bank and in hand | 54/58 | €16,434 | €29,297 | +€12,864 | +78.3% |
| Total equity and liabilities | 10/49 | €401,182 | €442,367 | +€41,185 | +10.3% |
| Equity | 10/15 | €164,951 | €204,331 | +€39,379 | +23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €199,331 | +€199,331 | |
| Distributable reserves | 133 | - | €199,331 | +€199,331 | |
| Profit (loss) carried forward | 14 | €159,951 | €0 | -€159,951 | -100% |
| Amounts payable | 17/49 | €236,230 | €238,036 | +€1,806 | +0.8% |
| Amounts payable after more than one year | 17 | €163,148 | €116,310 | -€46,837 | -28.7% |
| Financial debts | 170/4 | €163,148 | €116,310 | -€46,837 | -28.7% |
| Amounts payable within one year | 42/48 | €73,083 | €119,457 | +€46,374 | +63.5% |
| Current portion of amounts payable after more than one year | 42 | €46,099 | €46,837 | +€738 | +1.6% |
| Financial debts | 43 | - | €9,000 | +€9,000 | |
| Credit institutions | 430/8 | - | €9,000 | +€9,000 | |
| Trade debts | 44 | €6,755 | €400 | -€6,355 | -94.1% |
| Suppliers | 440/4 | €6,755 | €400 | -€6,355 | -94.1% |
| Taxes, remuneration and social security | 45 | €7,037 | €2,980 | -€4,057 | -57.6% |
| Taxes | 450/3 | €7,037 | €2,980 | -€4,057 | -57.6% |
| Other amounts payable | 47/48 | €13,192 | €60,240 | +€47,048 | +357% |
| Accrued charges and deferred income | 492/3 | - | €2,268 | +€2,268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €230 | -€670 | -74.4% |
| Other operating charges | 640/8 | €315 | €621 | +€306 | +97.1% |
| Gross operating margin | 9900 | €49,771 | €55,109 | +€5,338 | +10.7% |
| Operating profit (loss) | 9901 | €48,556 | €54,258 | +€5,702 | +11.7% |
| Financial income | 75/76B | €32 | €388 | +€356 | +1,131% |
| Recurring financial income | 75 | €32 | €388 | +€356 | +1,131% |
| Financial charges | 65/66B | €4,351 | €5,422 | +€1,071 | +24.6% |
| Recurring financial charges | 65 | €4,351 | €5,422 | +€1,071 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €44,237 | €49,224 | +€4,987 | +11.3% |
| Income taxes | 67/77 | €8,881 | €9,845 | +€964 | +10.9% |
| Profit (loss) for the period | 9904 | €35,356 | €39,379 | +€4,024 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,356 | €39,379 | +€4,024 | +11.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.