Jolius: 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.
Jolius
Largest movements
- Cash +€43,932
up €43,932 (+57.9%), from €75,857 to €119,789
mainly Net result for the year (+€40,508) and Other debts (+€1,342)
- Tangible fixed assets -€1,332
down €1,332 (-53.4%), from €2,495 to €1,163
of which Furniture and vehicles: -€825
- Reserves +€40,508
up €40,508 (+65.7%), from €61,626 to €102,134
- Other debts +€1,342
up €1,342 (+48.2%), from €2,787 to €4,129
- Tax, wage and social debts +€1,306
up €1,306 (+11.5%), from €11,382 to €12,688
of which Remuneration and social security: +€880
- Gross operating margin -€25,641
down €25,641 (-31.8%), from €80,508 to €54,866
- Taxes -€5,070
down €5,070 (-31.5%), from €16,071 to €11,001
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.
Cash bridge derived
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 | €78,795 | €121,951 | +€43,156 | +54.8% |
| Fixed assets | 21/28 | €2,495 | €1,163 | -€1,332 | -53.4% |
| Tangible fixed assets | 22/27 | €2,495 | €1,163 | -€1,332 | -53.4% |
| Plant, machinery and equipment | 23 | €943 | €437 | -€506 | -53.7% |
| Furniture and vehicles | 24 | €1,551 | €726 | -€825 | -53.2% |
| Current assets | 29/58 | €76,301 | €120,789 | +€44,488 | +58.3% |
| Amounts receivable within one year | 40/41 | €444 | €999 | +€556 | +125.2% |
| Trade receivables | 40 | €444 | €0 | -€444 | -100.0% |
| Other amounts receivable | 41 | - | €999 | +€999 | |
| Cash at bank and in hand | 54/58 | €75,857 | €119,789 | +€43,932 | +57.9% |
| Total equity and liabilities | 10/49 | €78,795 | €121,951 | +€43,156 | +54.8% |
| Equity | 10/15 | €64,626 | €105,134 | +€40,508 | +62.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,626 | €102,134 | +€40,508 | +65.7% |
| Distributable reserves | 133 | €61,626 | €102,134 | +€40,508 | +65.7% |
| Amounts payable | 17/49 | €14,169 | €16,817 | +€2,649 | +18.7% |
| Amounts payable within one year | 42/48 | €14,169 | €16,817 | +€2,649 | +18.7% |
| Taxes, remuneration and social security | 45 | €11,382 | €12,688 | +€1,306 | +11.5% |
| Taxes | 450/3 | €10,722 | €11,149 | +€427 | +4.0% |
| Remuneration and social security | 454/9 | €660 | €1,539 | +€880 | +133.3% |
| Other amounts payable | 47/48 | €2,787 | €4,129 | +€1,342 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €1,332 | -€169 | -11.3% |
| Other operating charges | 640/8 | €657 | €786 | +€129 | +19.6% |
| Gross operating margin | 9900 | €80,508 | €54,866 | -€25,641 | -31.8% |
| Operating profit (loss) | 9901 | €78,350 | €52,749 | -€25,601 | -32.7% |
| Financial income | 75/76B | €123 | €0 | -€123 | -100.0% |
| Recurring financial income | 75 | €123 | €0 | -€123 | -100.0% |
| Financial charges | 65/66B | €776 | €1,240 | +€465 | +59.9% |
| Recurring financial charges | 65 | €776 | €1,240 | +€465 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €77,698 | €51,509 | -€26,189 | -33.7% |
| Income taxes | 67/77 | €16,071 | €11,001 | -€5,070 | -31.5% |
| Profit (loss) for the period | 9904 | €61,626 | €40,508 | -€21,119 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,626 | €40,508 | -€21,119 | -34.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.