JOLOMACO: 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.
JOLOMACO
Largest movements
- Cash +€35,555
up €35,555 (+40.4%), from €88,004 to €123,559
mainly Other debts (+€233,043) and Net result for the year (+€156,075)
- Receivables within one year -€10,034
down €10,034 (-87.9%), from €11,421 to €1,388
of which Trade receivables: -€10,034
- Other debts +€233,043
up €233,043 (+572.0%), from €40,742 to €273,785
- Profit (loss) carried forward -€158,378
down €158,378 (-50.5%), from €313,619 to €155,242
- Debts after one year -€91,176
down €91,176 (-28.7%), from €317,647 to €226,471
- Tax, wage and social debts +€48,415
up €48,415 (+1316.0%), from €3,679 to €52,094
- Trade debts -€8,101
down €8,101 (-89.5%), from €9,049 to €948
- Financial income -€20,000
down €20,000 (-16.7%), from €120,000 to €100,000
- Gross operating margin +€7,069
up €7,069 (+7.7%), from €91,891 to €98,961
- Financial charges -€6,095
down €6,095 (-24.0%), from €25,353 to €19,258
- Taxes +€4,100
up €4,100 (+23.3%), from €17,612 to €21,713
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 | €776,866 | €802,797 | +€25,930 | +3.3% |
| Fixed assets | 21/28 | €677,005 | €677,401 | +€396 | +0.1% |
| Tangible fixed assets | 22/27 | €2,005 | €2,401 | +€396 | +19.8% |
| Plant, machinery and equipment | 23 | €1,173 | €760 | -€413 | -35.2% |
| Furniture and vehicles | 24 | €832 | €1,641 | +€809 | +97.3% |
| Financial fixed assets | 28 | €675,000 | €675,000 | = | 0.0% |
| Current assets | 29/58 | €99,861 | €125,395 | +€25,534 | +25.6% |
| Amounts receivable within one year | 40/41 | €11,421 | €1,388 | -€10,034 | -87.9% |
| Trade receivables | 40 | €10,034 | €0 | -€10,034 | -100.0% |
| Other amounts receivable | 41 | €1,388 | €1,388 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88,004 | €123,559 | +€35,555 | +40.4% |
| Deferred charges and accrued income | 490/1 | €436 | €449 | +€13 | +2.9% |
| Total equity and liabilities | 10/49 | €776,866 | €802,797 | +€25,930 | +3.3% |
| Equity | 10/15 | €332,219 | €173,842 | -€158,378 | -47.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €313,619 | €155,242 | -€158,378 | -50.5% |
| Amounts payable | 17/49 | €444,647 | €628,955 | +€184,308 | +41.5% |
| Amounts payable after more than one year | 17 | €317,647 | €226,471 | -€91,176 | -28.7% |
| Financial debts | 170/4 | €317,647 | €226,471 | -€91,176 | -28.7% |
| Amounts payable within one year | 42/48 | €127,000 | €400,357 | +€273,357 | +215.2% |
| Current portion of amounts payable after more than one year | 42 | €73,529 | €73,529 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,049 | €948 | -€8,101 | -89.5% |
| Suppliers | 440/4 | €9,049 | €948 | -€8,101 | -89.5% |
| Taxes, remuneration and social security | 45 | €3,679 | €52,094 | +€48,415 | +1316.0% |
| Taxes | 450/3 | €3,679 | €52,094 | +€48,415 | +1316.0% |
| Other amounts payable | 47/48 | €40,742 | €273,785 | +€233,043 | +572.0% |
| Accrued charges and deferred income | 492/3 | €0 | €2,128 | +€2,128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €1,178 | +€495 | +72.4% |
| Other operating charges | 640/8 | €781 | €737 | -€44 | -5.6% |
| Gross operating margin | 9900 | €91,891 | €98,961 | +€7,069 | +7.7% |
| Operating profit (loss) | 9901 | €90,427 | €97,045 | +€6,618 | +7.3% |
| Financial income | 75/76B | €120,000 | €100,000 | -€20,000 | -16.7% |
| Recurring financial income | 75 | €120,000 | €100,000 | -€20,000 | -16.7% |
| Financial charges | 65/66B | €25,353 | €19,258 | -€6,095 | -24.0% |
| Recurring financial charges | 65 | €25,353 | €19,258 | -€6,095 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €185,074 | €177,787 | -€7,287 | -3.9% |
| Income taxes | 67/77 | €17,612 | €21,713 | +€4,100 | +23.3% |
| Profit (loss) for the period | 9904 | €167,461 | €156,075 | -€11,387 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €167,461 | €156,075 | -€11,387 | -6.8% |
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 6 October 2026 via checked.be.