JOLITOIT: 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.
JOLITOIT
Largest movements
- Cash +€58,257
up €58,257 (+106.2%), from €54,839 to €113,096
mainly Net result for the year (+€69,255) and Depreciation (+€34,471)
- Receivables within one year -€5,251
down €5,251 (-8.5%), from €62,005 to €56,754
of which Other amounts receivable: -€14,370
- Tangible fixed assets -€4,772
down €4,772 (-4.8%), from €100,237 to €95,465
of which Plant, machinery and equipment: -€8,046
- Profit (loss) carried forward +€69,255
up €69,255 (+69.6%), from €99,477 to €168,732
- Debts after one year -€21,560
down €21,560 (-44.5%), from €48,424 to €26,865
- Trade debts -€4,255
down €4,255 (-44.4%), from €9,591 to €5,336
- Tax, wage and social debts +€3,670
up €3,670 (+14.5%), from €25,285 to €28,955
of which Taxes: +€9,588
- Gross operating margin +€102,578
up €102,578 (+65.5%), from €156,692 to €259,270
- Staff costs +€25,578
up €25,578 (+22.9%), from €111,805 to €137,383
- Taxes +€15,684
up €15,684 (+557.7%), from €2,812 to €18,497
- Depreciation +€4,267
up €4,267 (+14.1%), from €30,204 to €34,471
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,968 | €276,328 | +€48,360 | +21.2% |
| Fixed assets | 21/28 | €100,237 | €95,465 | -€4,772 | -4.8% |
| Tangible fixed assets | 22/27 | €100,237 | €95,465 | -€4,772 | -4.8% |
| Plant, machinery and equipment | 23 | €21,022 | €12,975 | -€8,046 | -38.3% |
| Furniture and vehicles | 24 | €79,216 | €82,490 | +€3,274 | +4.1% |
| Current assets | 29/58 | €127,731 | €180,863 | +€53,132 | +41.6% |
| Amounts receivable within one year | 40/41 | €62,005 | €56,754 | -€5,251 | -8.5% |
| Trade receivables | 40 | €40,750 | €49,868 | +€9,118 | +22.4% |
| Other amounts receivable | 41 | €21,255 | €6,885 | -€14,370 | -67.6% |
| Cash at bank and in hand | 54/58 | €54,839 | €113,096 | +€58,257 | +106.2% |
| Deferred charges and accrued income | 490/1 | €10,887 | €11,013 | +€126 | +1.2% |
| Total equity and liabilities | 10/49 | €227,968 | €276,328 | +€48,360 | +21.2% |
| Equity | 10/15 | €107,537 | €176,792 | +€69,255 | +64.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,477 | €168,732 | +€69,255 | +69.6% |
| Amounts payable | 17/49 | €120,431 | €99,536 | -€20,895 | -17.3% |
| Amounts payable after more than one year | 17 | €48,424 | €26,865 | -€21,560 | -44.5% |
| Financial debts | 170/4 | €48,424 | €26,865 | -€21,560 | -44.5% |
| Amounts payable within one year | 42/48 | €72,007 | €72,672 | +€665 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €21,709 | €21,560 | -€149 | -0.7% |
| Trade debts | 44 | €9,591 | €5,336 | -€4,255 | -44.4% |
| Suppliers | 440/4 | €9,591 | €5,336 | -€4,255 | -44.4% |
| Taxes, remuneration and social security | 45 | €25,285 | €28,955 | +€3,670 | +14.5% |
| Taxes | 450/3 | €7,318 | €16,906 | +€9,588 | +131.0% |
| Remuneration and social security | 454/9 | €17,967 | €12,050 | -€5,918 | -32.9% |
| Other amounts payable | 47/48 | €15,421 | €16,820 | +€1,399 | +9.1% |
| Remuneration, social security and pensions | 62 | €111,805 | €137,383 | +€25,578 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,204 | €34,471 | +€4,267 | +14.1% |
| Other operating charges | 640/8 | €590 | €704 | +€114 | +19.3% |
| Gross operating margin | 9900 | €156,692 | €259,270 | +€102,578 | +65.5% |
| Operating profit (loss) | 9901 | €14,093 | €86,712 | +€72,619 | +515.3% |
| Financial income | 75/76B | €3,018 | €4,012 | +€993 | +32.9% |
| Recurring financial income | 75 | €3,018 | €4,012 | +€993 | +32.9% |
| Financial charges | 65/66B | €3,242 | €2,972 | -€269 | -8.3% |
| Recurring financial charges | 65 | €3,242 | €2,972 | -€269 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €13,870 | €87,751 | +€73,881 | +532.7% |
| Income taxes | 67/77 | €2,812 | €18,497 | +€15,684 | +557.7% |
| Profit (loss) for the period | 9904 | €11,057 | €69,255 | +€58,197 | +526.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,057 | €69,255 | +€58,197 | +526.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.