JOLUCA: 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.
JOLUCA
Largest movements
- Tangible fixed assets +€64,428
up €64,428 (+173%), from €37,188 to €101,616
of which Furniture and vehicles: +€78,978
- Stocks and contracts +€20,000
new in 2025: €20,000
- Cash +€3,927
new in 2025: €3,927
mainly Debts after one year (+€52,095) and Depreciation (+€21,942)
- Debts after one year +€52,095
new in 2025: €52,095
- Profit (loss) carried forward +€20,666
up €20,666 (+51.2%), from -€40,360 to -€19,694
- Current portion of long-term debt +€12,783
new in 2025: €12,783
- Other debts +€2,150
up €2,150 (+4.2%), from €51,326 to €53,477
- Gross operating margin +€31,578
up €31,578 (+153%), from €20,662 to €52,239
- Depreciation +€4,671
up €4,671 (+27.0%), from €17,271 to €21,942
- Financial charges +€699
up €699 (+221%), from €316 to €1,015
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 | €56,579 | €143,963 | +€87,384 | +154% |
| Fixed assets | 21/28 | €37,188 | €101,616 | +€64,428 | +173% |
| Tangible fixed assets | 22/27 | €37,188 | €101,616 | +€64,428 | +173% |
| Land and buildings | 22 | €19,908 | €9,035 | -€10,873 | -54.6% |
| Plant, machinery and equipment | 23 | €6,133 | €4,422 | -€1,711 | -27.9% |
| Furniture and vehicles | 24 | €8,031 | €87,009 | +€78,978 | +983% |
| Leasing and similar rights | 25 | €815 | - | -€815 | |
| Other tangible fixed assets | 26 | €2,301 | €1,150 | -€1,151 | -50.0% |
| Current assets | 29/58 | €19,391 | €42,347 | +€22,956 | +118% |
| Stocks and contracts in progress | 3 | - | €20,000 | +€20,000 | |
| Contracts in progress | 37 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €18,891 | €18,419 | -€471 | -2.5% |
| Trade receivables | 40 | €12,945 | €15,085 | +€2,140 | +16.5% |
| Other amounts receivable | 41 | €5,946 | €3,334 | -€2,611 | -43.9% |
| Cash at bank and in hand | 54/58 | - | €3,927 | +€3,927 | |
| Deferred charges and accrued income | 490/1 | €500 | €0 | -€500 | -100% |
| Total equity and liabilities | 10/49 | €56,579 | €143,963 | +€87,384 | +154% |
| Equity | 10/15 | €2,640 | €23,306 | +€20,666 | +783% |
| Contributions | 10/11 | €43,000 | €43,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,360 | -€19,694 | +€20,666 | +51.2% |
| Amounts payable | 17/49 | €53,939 | €120,657 | +€66,718 | +124% |
| Amounts payable after more than one year | 17 | - | €52,095 | +€52,095 | |
| Financial debts | 170/4 | - | €52,095 | +€52,095 | |
| Amounts payable within one year | 42/48 | €53,626 | €68,562 | +€14,936 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | - | €12,783 | +€12,783 | |
| Financial debts | 43 | €131 | €0 | -€131 | -100% |
| Credit institutions | 430/8 | €131 | €0 | -€131 | -100% |
| Trade debts | 44 | €2,057 | €1,834 | -€223 | -10.9% |
| Suppliers | 440/4 | €2,057 | €1,834 | -€223 | -10.9% |
| Taxes, remuneration and social security | 45 | €112 | €469 | +€357 | +319% |
| Taxes | 450/3 | €112 | €469 | +€357 | +319% |
| Other amounts payable | 47/48 | €51,326 | €53,477 | +€2,150 | +4.2% |
| Accrued charges and deferred income | 492/3 | €313 | - | -€313 | |
| Non-recurring operating income | 76A | €4,132 | €10,446 | +€6,313 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,271 | €21,942 | +€4,671 | +27.0% |
| Other operating charges | 640/8 | €8,071 | €8,481 | +€410 | +5.1% |
| Gross operating margin | 9900 | €20,662 | €52,239 | +€31,578 | +153% |
| Operating profit (loss) | 9901 | -€4,680 | €21,816 | +€26,497 | |
| Financial income | 75/76B | €0 | €12 | +€12 | +12,380% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +12,380% |
| Financial charges | 65/66B | €316 | €1,015 | +€699 | +221% |
| Recurring financial charges | 65 | €316 | €1,015 | +€699 | +221% |
| Profit (loss) for the period before taxes | 9903 | -€4,996 | €20,813 | +€25,810 | |
| Income taxes | 67/77 | €112 | €147 | +€35 | +31.7% |
| Profit (loss) for the period | 9904 | -€5,108 | €20,666 | +€25,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,108 | €20,666 | +€25,774 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.