JOLIVERPRE: 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.
JOLIVERPRE
Largest movements
- Tangible fixed assets +€76,247
up €76,247 (+16.1%), from €473,411 to €549,657
- Receivables within one year -€31,736
down €31,736 (-68.6%), from €46,274 to €14,537
of which Trade receivables: -€32,810
- Stocks and contracts +€27,530
up €27,530 (+14.5%), from €189,504 to €217,034
- Cash -€26,119
down €26,119 (-29.5%), from €88,627 to €62,508
mainly Other debts (-€434,684) and Investment in fixed assets (net) (-€128,321)
- Debts after one year +€464,855
up €464,855 (+461.0%), from €100,830 to €565,685
of which Other amounts payable: +€456,074
- Other debts -€434,684
no longer reported in 2025 (was €434,684)
- Reserves +€8,720
up €8,720 (+6.7%), from €129,385 to €138,105
of which Distributable reserves: +€8,720
- Gross operating margin +€13,745
up €13,745 (+18.3%), from €75,020 to €88,765
- Depreciation +€11,347
up €11,347 (+27.9%), from €40,727 to €52,074
- Financial income -€2,680
down €2,680 (-86.5%), from €3,099 to €418
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 | €798,066 | €843,987 | +€45,921 | +5.8% |
| Fixed assets | 21/28 | €473,661 | €549,907 | +€76,247 | +16.1% |
| Tangible fixed assets | 22/27 | €473,411 | €549,657 | +€76,247 | +16.1% |
| Land and buildings | 22 | €465,084 | €500,544 | +€35,460 | +7.6% |
| Plant, machinery and equipment | 23 | €7,521 | €30,359 | +€22,838 | +303.6% |
| Furniture and vehicles | 24 | €806 | €18,755 | +€17,949 | +2227.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €324,405 | €294,079 | -€30,326 | -9.3% |
| Stocks and contracts in progress | 3 | €189,504 | €217,034 | +€27,530 | +14.5% |
| Stocks | 30/36 | €189,504 | €217,034 | +€27,530 | +14.5% |
| Amounts receivable within one year | 40/41 | €46,274 | €14,537 | -€31,736 | -68.6% |
| Trade receivables | 40 | €42,966 | €10,156 | -€32,810 | -76.4% |
| Other amounts receivable | 41 | €3,307 | €4,381 | +€1,073 | +32.5% |
| Cash at bank and in hand | 54/58 | €88,627 | €62,508 | -€26,119 | -29.5% |
| Total equity and liabilities | 10/49 | €798,066 | €843,987 | +€45,921 | +5.8% |
| Equity | 10/15 | €229,385 | €238,105 | +€8,720 | +3.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €129,385 | €138,105 | +€8,720 | +6.7% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €99,385 | €108,105 | +€8,720 | +8.8% |
| Amounts payable | 17/49 | €568,681 | €605,882 | +€37,202 | +6.5% |
| Amounts payable after more than one year | 17 | €100,830 | €565,685 | +€464,855 | +461.0% |
| Financial debts | 170/4 | €100,830 | €109,610 | +€8,780 | +8.7% |
| Other amounts payable | 178/9 | - | €456,074 | +€456,074 | |
| Amounts payable within one year | 42/48 | €467,851 | €40,197 | -€427,653 | -91.4% |
| Current portion of amounts payable after more than one year | 42 | €16,111 | €19,599 | +€3,488 | +21.7% |
| Trade debts | 44 | €13,499 | €17,156 | +€3,657 | +27.1% |
| Suppliers | 440/4 | €13,499 | €17,156 | +€3,657 | +27.1% |
| Taxes, remuneration and social security | 45 | €3,556 | €3,442 | -€114 | -3.2% |
| Taxes | 450/3 | €2,703 | €565 | -€2,138 | -79.1% |
| Remuneration and social security | 454/9 | €853 | €2,877 | +€2,024 | +237.2% |
| Other amounts payable | 47/48 | €434,684 | - | -€434,684 | |
| Remuneration, social security and pensions | 62 | €22,291 | €21,443 | -€849 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,727 | €52,074 | +€11,347 | +27.9% |
| Other operating charges | 640/8 | €2,835 | €2,329 | -€507 | -17.9% |
| Gross operating margin | 9900 | €75,020 | €88,765 | +€13,745 | +18.3% |
| Operating profit (loss) | 9901 | €9,165 | €12,919 | +€3,754 | +41.0% |
| Financial income | 75/76B | €3,099 | €418 | -€2,680 | -86.5% |
| Recurring financial income | 75 | €3,099 | €418 | -€2,680 | -86.5% |
| Financial charges | 65/66B | €4,082 | €4,518 | +€436 | +10.7% |
| Recurring financial charges | 65 | €4,082 | €4,518 | +€436 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €8,182 | €8,819 | +€637 | +7.8% |
| Income taxes | 67/77 | €117 | €100 | -€17 | -14.7% |
| Profit (loss) for the period | 9904 | €8,065 | €8,720 | +€655 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,065 | €8,720 | +€655 | +8.1% |
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 11 October 2026 via checked.be.