JOLUMA: 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.
JOLUMA
Largest movements
- Current investments -€140,000
down €140,000 (-100.0%), from €140,000 to €0
- Cash +€51,231
up €51,231 (+166.2%), from €30,834 to €82,065
mainly Current investments (+€140,000) and Net result for the year (+€27,724)
- Reserves -€100,499
down €100,499 (-70.3%), from €142,862 to €42,363
- Tax, wage and social debts +€12,777
new in 2025: €12,777
- Financial income +€38,707
up €38,707 (+77260.3%), from €50 to €38,758
- Taxes +€12,792
up €12,792 (+1262.4%), from €1,013 to €13,805
- Gross operating margin -€281
down €281 (-7.2%), from €3,915 to €3,634
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 | €182,957 | €93,568 | -€89,389 | -48.9% |
| Fixed assets | 21/28 | €2,978 | €2,707 | -€271 | -9.1% |
| Tangible fixed assets | 22/27 | €2,978 | €2,707 | -€271 | -9.1% |
| Land and buildings | 22 | €2,978 | €2,707 | -€271 | -9.1% |
| Current assets | 29/58 | €179,979 | €90,861 | -€89,118 | -49.5% |
| Amounts receivable within one year | 40/41 | €9,145 | €8,796 | -€349 | -3.8% |
| Other amounts receivable | 41 | €9,145 | €8,796 | -€349 | -3.8% |
| Current investments | 50/53 | €140,000 | €0 | -€140,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,834 | €82,065 | +€51,231 | +166.2% |
| Total equity and liabilities | 10/49 | €182,957 | €93,568 | -€89,389 | -48.9% |
| Equity | 10/15 | €181,290 | €80,791 | -€100,499 | -55.4% |
| Contributions | 10/11 | €2,727 | €2,727 | = | 0.0% |
| Outside capital | 11 | €2,727 | €2,727 | = | 0.0% |
| Other | 1109/19 | €2,727 | €2,727 | = | 0.0% |
| Reserves | 13 | €142,862 | €42,363 | -€100,499 | -70.3% |
| Distributable reserves | 133 | €142,862 | €42,363 | -€100,499 | -70.3% |
| Profit (loss) carried forward | 14 | €35,701 | €35,701 | = | 0.0% |
| Amounts payable | 17/49 | €1,667 | €12,777 | +€11,110 | +666.5% |
| Amounts payable within one year | 42/48 | €1,667 | €12,777 | +€11,110 | +666.5% |
| Trade debts | 44 | €1,667 | €0 | -€1,667 | -100.0% |
| Suppliers | 440/4 | €1,667 | €0 | -€1,667 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €12,777 | +€12,777 | |
| Taxes | 450/3 | - | €12,777 | +€12,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €271 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €3,915 | €3,634 | -€281 | -7.2% |
| Operating profit (loss) | 9901 | €3,139 | €2,844 | -€295 | -9.4% |
| Financial income | 75/76B | €50 | €38,758 | +€38,707 | +77260.3% |
| Recurring financial income | 75 | €50 | €38,758 | +€38,707 | +77260.3% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €3,122 | €41,529 | +€38,407 | +1230.1% |
| Income taxes | 67/77 | €1,013 | €13,805 | +€12,792 | +1262.4% |
| Profit (loss) for the period | 9904 | €2,109 | €27,724 | +€25,615 | +1214.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,109 | €27,724 | +€25,615 | +1214.6% |
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 1 October 2026 via checked.be.