JOLLYGEN: 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.
JOLLYGEN
Largest movements
- Stocks and contracts +€14,824
up €14,824 (+61.2%), from €24,204 to €39,028
- Receivables within one year +€7,425
up €7,425 (+127.9%), from €5,805 to €13,230
- Cash +€1,625
up €1,625 (+3.9%), from €42,080 to €43,705
mainly Tax, wage and social debts (+€22,419) and Net result for the year (+€15,955)
- Tax, wage and social debts +€22,419
up €22,419 (+192.6%), from €11,640 to €34,059
of which Remuneration and social security: +€17,139
- Profit (loss) carried forward +€15,955
up €15,955 (+98.5%), from €16,205 to €32,160
- Other debts -€6,833
down €6,833 (-39.2%), from €17,444 to €10,611
- Trade debts -€4,278
down €4,278 (-82.7%), from €5,170 to €892
- Current portion of long-term debt -€3,494
no longer reported in 2025 (was €3,494)
- Gross operating margin -€26,886
down €26,886 (-44.9%), from €59,814 to €32,928
- Taxes -€5,809
down €5,809 (-42.7%), from €13,600 to €7,791
- Financial charges +€3,696
up €3,696 (+160.9%), from €2,297 to €5,993
- Depreciation +€1,119
up €1,119 (+76.9%), from €1,456 to €2,575
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 | €82,253 | €106,022 | +€23,770 | +28.9% |
| Formation expenses | 20 | €837 | €463 | -€373 | -44.6% |
| Fixed assets | 21/28 | €9,327 | €9,597 | +€269 | +2.9% |
| Tangible fixed assets | 22/27 | €8,827 | €9,097 | +€269 | +3.1% |
| Plant, machinery and equipment | 23 | €8,827 | €6,827 | -€2,000 | -22.7% |
| Furniture and vehicles | 24 | - | €2,269 | +€2,269 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €72,088 | €95,962 | +€23,874 | +33.1% |
| Stocks and contracts in progress | 3 | €24,204 | €39,028 | +€14,824 | +61.2% |
| Stocks | 30/36 | €24,204 | €39,028 | +€14,824 | +61.2% |
| Amounts receivable within one year | 40/41 | €5,805 | €13,230 | +€7,425 | +127.9% |
| Other amounts receivable | 41 | €5,805 | €13,230 | +€7,425 | +127.9% |
| Cash at bank and in hand | 54/58 | €42,080 | €43,705 | +€1,625 | +3.9% |
| Total equity and liabilities | 10/49 | €82,253 | €106,022 | +€23,770 | +28.9% |
| Equity | 10/15 | €44,505 | €60,460 | +€15,955 | +35.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €25,300 | €25,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,205 | €32,160 | +€15,955 | +98.5% |
| Amounts payable | 17/49 | €37,748 | €45,562 | +€7,815 | +20.7% |
| Amounts payable within one year | 42/48 | €37,748 | €45,562 | +€7,815 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €3,494 | - | -€3,494 | |
| Trade debts | 44 | €5,170 | €892 | -€4,278 | -82.7% |
| Suppliers | 440/4 | €5,170 | €892 | -€4,278 | -82.7% |
| Taxes, remuneration and social security | 45 | €11,640 | €34,059 | +€22,419 | +192.6% |
| Taxes | 450/3 | €11,440 | €16,720 | +€5,280 | +46.2% |
| Remuneration and social security | 454/9 | €200 | €17,339 | +€17,139 | +8569.6% |
| Other amounts payable | 47/48 | €17,444 | €10,611 | -€6,833 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €2,575 | +€1,119 | +76.9% |
| Other operating charges | 640/8 | €956 | €621 | -€335 | -35.0% |
| Gross operating margin | 9900 | €59,814 | €32,928 | -€26,886 | -44.9% |
| Operating profit (loss) | 9901 | €57,402 | €29,731 | -€27,671 | -48.2% |
| Financial income | 75/76B | €0 | €8 | +€8 | +39550.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +39550.0% |
| Financial charges | 65/66B | €2,297 | €5,993 | +€3,696 | +160.9% |
| Recurring financial charges | 65 | €2,297 | €5,993 | +€3,696 | +160.9% |
| Profit (loss) for the period before taxes | 9903 | €55,105 | €23,747 | -€31,358 | -56.9% |
| Income taxes | 67/77 | €13,600 | €7,791 | -€5,809 | -42.7% |
| Profit (loss) for the period | 9904 | €41,505 | €15,955 | -€25,550 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,505 | €15,955 | -€25,550 | -61.6% |
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 9 October 2026 via checked.be.