JoliSim: 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.
JoliSim
Largest movements
- Cash +€62,216
up €62,216 (+75.5%), from €82,374 to €144,590
mainly Net result for the year (+€92,027) and Tax, wage and social debts (+€4,387)
- Financial fixed assets +€36,000
up €36,000 (+19.0%), from €189,000 to €225,000
- Profit (loss) carried forward +€92,027
up €92,027 (+37.0%), from €248,895 to €340,922
- Tax, wage and social debts +€4,387
up €4,387 (+11.0%), from €40,062 to €44,449
- Gross operating margin -€50,382
down €50,382 (-28.3%), from €177,954 to €127,573
- Taxes -€5,396
down €5,396 (-14.2%), from €37,985 to €32,589
- Financial charges +€2,311
up €2,311 (+1,900%), from €122 to €2,432
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 | €292,187 | €388,003 | +€95,816 | +32.8% |
| Fixed assets | 21/28 | €193,114 | €228,329 | +€35,215 | +18.2% |
| Tangible fixed assets | 22/27 | €4,114 | €3,329 | -€785 | -19.1% |
| Land and buildings | 22 | €1,113 | €984 | -€129 | -11.6% |
| Furniture and vehicles | 24 | €3,001 | €2,345 | -€656 | -21.9% |
| Financial fixed assets | 28 | €189,000 | €225,000 | +€36,000 | +19.0% |
| Current assets | 29/58 | €99,073 | €159,674 | +€60,601 | +61.2% |
| Amounts receivable within one year | 40/41 | €141 | €443 | +€302 | +214% |
| Trade receivables | 40 | €86 | €443 | +€357 | +417% |
| Other amounts receivable | 41 | €55 | - | -€55 | |
| Cash at bank and in hand | 54/58 | €82,374 | €144,590 | +€62,216 | +75.5% |
| Deferred charges and accrued income | 490/1 | €16,558 | €14,641 | -€1,917 | -11.6% |
| Total equity and liabilities | 10/49 | €292,187 | €388,003 | +€95,816 | +32.8% |
| Equity | 10/15 | €249,395 | €341,422 | +€92,027 | +36.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,895 | €340,922 | +€92,027 | +37.0% |
| Amounts payable | 17/49 | €42,792 | €46,581 | +€3,789 | +8.9% |
| Amounts payable within one year | 42/48 | €42,792 | €46,581 | +€3,789 | +8.9% |
| Trade debts | 44 | €1,871 | €1,568 | -€302 | -16.2% |
| Suppliers | 440/4 | €1,871 | €1,568 | -€302 | -16.2% |
| Taxes, remuneration and social security | 45 | €40,062 | €44,449 | +€4,387 | +11.0% |
| Taxes | 450/3 | €40,062 | €44,449 | +€4,387 | +11.0% |
| Other amounts payable | 47/48 | €859 | €563 | -€296 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,830 | €2,298 | +€468 | +25.6% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | €177,954 | €127,573 | -€50,382 | -28.3% |
| Operating profit (loss) | 9901 | €176,024 | €125,274 | -€50,750 | -28.8% |
| Financial income | 75/76B | €71 | €1,774 | +€1,703 | +2,400% |
| Recurring financial income | 75 | €71 | €1,774 | +€1,703 | +2,400% |
| Financial charges | 65/66B | €122 | €2,432 | +€2,311 | +1,900% |
| Recurring financial charges | 65 | €122 | €2,432 | +€2,311 | +1,900% |
| Profit (loss) for the period before taxes | 9903 | €175,974 | €124,615 | -€51,358 | -29.2% |
| Income taxes | 67/77 | €37,985 | €32,589 | -€5,396 | -14.2% |
| Profit (loss) for the period | 9904 | €137,989 | €92,027 | -€45,962 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €137,989 | €92,027 | -€45,962 | -33.3% |
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 23 October 2026 via checked.be.