JOLUX: 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.
JOLUX
Largest movements
- Receivables within one year +€25,046
up €25,046 (+296%), from €8,468 to €33,514
of which Trade receivables: +€25,046
- Cash -€10,511
down €10,511 (-95.6%), from €10,992 to €481
mainly Receivables within one year (-€25,046) and Other debts (-€21,683)
- Tangible fixed assets +€1,436
up €1,436, from €0 to €1,436
- Profit (loss) carried forward +€22,632
up €22,632 (+58.6%), from -€38,598 to -€15,966
- Other debts -€21,683
down €21,683 (-82.5%), from €26,287 to €4,604
- Tax, wage and social debts +€13,890
up €13,890 (+123%), from €11,255 to €25,145
- Trade debts +€1,133
up €1,133 (+58.9%), from €1,923 to €3,056
- Taxes +€1,144
up €1,144 (+18.1%), from €6,338 to €7,482
- Gross operating margin +€1,137
up €1,137 (+3.8%), from €29,552 to €30,689
- Other operating charges -€494
down €494 (-77.4%), from €638 to €144
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 | €19,460 | €35,431 | +€15,971 | +82.1% |
| Fixed assets | 21/28 | €0 | €1,436 | +€1,436 | |
| Tangible fixed assets | 22/27 | €0 | €1,436 | +€1,436 | |
| Furniture and vehicles | 24 | €0 | €1,436 | +€1,436 | |
| Current assets | 29/58 | €19,460 | €33,994 | +€14,535 | +74.7% |
| Amounts receivable within one year | 40/41 | €8,468 | €33,514 | +€25,046 | +296% |
| Trade receivables | 40 | €8,468 | €33,514 | +€25,046 | +296% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,992 | €481 | -€10,511 | -95.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €19,460 | €35,431 | +€15,971 | +82.1% |
| Equity | 10/15 | -€20,006 | €2,626 | +€22,632 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,598 | -€15,966 | +€22,632 | +58.6% |
| Amounts payable | 17/49 | €39,465 | €32,804 | -€6,661 | -16.9% |
| Amounts payable within one year | 42/48 | €39,465 | €32,804 | -€6,661 | -16.9% |
| Trade debts | 44 | €1,923 | €3,056 | +€1,133 | +58.9% |
| Suppliers | 440/4 | €1,923 | €3,056 | +€1,133 | +58.9% |
| Taxes, remuneration and social security | 45 | €11,255 | €25,145 | +€13,890 | +123% |
| Taxes | 450/3 | €11,255 | €25,145 | +€13,890 | +123% |
| Other amounts payable | 47/48 | €26,287 | €4,604 | -€21,683 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115 | €216 | +€101 | +88.2% |
| Other operating charges | 640/8 | €638 | €144 | -€494 | -77.4% |
| Gross operating margin | 9900 | €29,552 | €30,689 | +€1,137 | +3.8% |
| Operating profit (loss) | 9901 | €28,800 | €30,329 | +€1,529 | +5.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €316 | €215 | -€100 | -31.8% |
| Recurring financial charges | 65 | €316 | €215 | -€100 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €28,485 | €30,114 | +€1,629 | +5.7% |
| Income taxes | 67/77 | €6,338 | €7,482 | +€1,144 | +18.1% |
| Profit (loss) for the period | 9904 | €22,147 | €22,632 | +€485 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,147 | €22,632 | +€485 | +2.2% |
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 17 October 2026 via checked.be.