JOLLY MOTOR POINT: 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.
JOLLY MOTOR POINT
Largest movements
- Tangible fixed assets -€10,362
down €10,362 (-16.8%), from €61,609 to €51,246
of which Land and buildings: -€7,503
- Deferred charges and accrued income +€4,278
new in 2025: €4,278
- Cash +€1,823
up €1,823 (+86.2%), from €2,116 to €3,939
mainly Depreciation (+€10,362) and Net result for the year (+€5,444)
- Receivables within one year +€1,464
new in 2025: €1,464
- Debts after one year -€16,636
down €16,636 (-37.0%), from €44,953 to €28,317
- Profit (loss) carried forward +€5,444
up €5,444 (+18.6%), from -€29,300 to -€23,856
- Other debts +€4,384
up €4,384 (+23.4%), from €18,724 to €23,109
- Accrued charges and deferred income +€3,472
up €3,472 (+463%), from €750 to €4,222
- Current portion of long-term debt +€905
up €905 (+5.8%), from €15,731 to €16,636
- Gross operating margin +€19,830
up €19,830 (+344%), from €5,761 to €25,591
- Financial charges -€877
down €877 (-21.9%), from €4,001 to €3,124
- Other operating charges +€420
up €420 (+6.7%), from €6,241 to €6,660
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 | €63,725 | €60,928 | -€2,797 | -4.4% |
| Fixed assets | 21/28 | €61,609 | €51,246 | -€10,362 | -16.8% |
| Tangible fixed assets | 22/27 | €61,609 | €51,246 | -€10,362 | -16.8% |
| Land and buildings | 22 | €48,987 | €41,484 | -€7,503 | -15.3% |
| Plant, machinery and equipment | 23 | €12,622 | €9,762 | -€2,860 | -22.7% |
| Current assets | 29/58 | €2,116 | €9,682 | +€7,566 | +358% |
| Amounts receivable within one year | 40/41 | - | €1,464 | +€1,464 | |
| Trade receivables | 40 | - | €1,464 | +€1,464 | |
| Cash at bank and in hand | 54/58 | €2,116 | €3,939 | +€1,823 | +86.2% |
| Deferred charges and accrued income | 490/1 | - | €4,278 | +€4,278 | |
| Total equity and liabilities | 10/49 | €63,725 | €60,928 | -€2,797 | -4.4% |
| Equity | 10/15 | -€16,800 | -€11,356 | +€5,444 | +32.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,300 | -€23,856 | +€5,444 | +18.6% |
| Amounts payable | 17/49 | €80,524 | €72,283 | -€8,241 | -10.2% |
| Amounts payable after more than one year | 17 | €44,953 | €28,317 | -€16,636 | -37.0% |
| Financial debts | 170/4 | €44,953 | €28,317 | -€16,636 | -37.0% |
| Amounts payable within one year | 42/48 | €34,822 | €39,744 | +€4,923 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €15,731 | €16,636 | +€905 | +5.8% |
| Trade debts | 44 | €366 | - | -€366 | |
| Suppliers | 440/4 | €366 | - | -€366 | |
| Other amounts payable | 47/48 | €18,724 | €23,109 | +€4,384 | +23.4% |
| Accrued charges and deferred income | 492/3 | €750 | €4,222 | +€3,472 | +463% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,317 | €10,362 | +€45 | +0.4% |
| Other operating charges | 640/8 | €6,241 | €6,660 | +€420 | +6.7% |
| Gross operating margin | 9900 | €5,761 | €25,591 | +€19,830 | +344% |
| Operating profit (loss) | 9901 | -€10,797 | €8,568 | +€19,365 | |
| Financial charges | 65/66B | €4,001 | €3,124 | -€877 | -21.9% |
| Recurring financial charges | 65 | €4,001 | €3,124 | -€877 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,798 | €5,444 | +€20,242 | |
| Profit (loss) for the period | 9904 | -€14,798 | €5,444 | +€20,242 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,798 | €5,444 | +€20,242 |
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 28 October 2026 via checked.be.