JOLYMO: 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.
JOLYMO
Largest movements
- Tangible fixed assets -€35,894
down €35,894 (-6.3%), from €573,924 to €538,030
of which Land and buildings: -€30,145
- Debts after one year -€40,875
down €40,875 (-14.6%), from €279,853 to €238,978
- Profit (loss) carried forward +€11,896
up €11,896 (+63.3%), from €18,787 to €30,683
- Reserves -€10,349
down €10,349 (-6.0%), from €172,861 to €162,512
- Gross operating margin +€8,462
up €8,462 (+20.2%), from €41,859 to €50,321
- Taxes +€4,259
up €4,259 (+6356.7%), from €67 to €4,326
- Depreciation +€937
up €937 (+2.6%), from €36,552 to €37,489
- Financial charges -€822
down €822 (-10.1%), from €8,177 to €7,355
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 | €593,754 | €556,840 | -€36,914 | -6.2% |
| Formation expenses | 20 | €11,167 | €9,572 | -€1,595 | -14.3% |
| Fixed assets | 21/28 | €573,924 | €538,030 | -€35,894 | -6.3% |
| Tangible fixed assets | 22/27 | €573,924 | €538,030 | -€35,894 | -6.3% |
| Land and buildings | 22 | €544,790 | €514,645 | -€30,145 | -5.5% |
| Furniture and vehicles | 24 | €29,134 | €23,385 | -€5,749 | -19.7% |
| Current assets | 29/58 | €8,663 | €9,238 | +€575 | +6.6% |
| Current investments | 50/53 | €8,300 | €8,000 | -€300 | -3.6% |
| Cash at bank and in hand | 54/58 | €363 | €1,238 | +€875 | +241.0% |
| Total equity and liabilities | 10/49 | €593,754 | €556,840 | -€36,914 | -6.2% |
| Equity | 10/15 | €204,048 | €205,595 | +€1,547 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €172,861 | €162,512 | -€10,349 | -6.0% |
| Tax-exempt reserves | 132 | €172,861 | €162,512 | -€10,349 | -6.0% |
| Profit (loss) carried forward | 14 | €18,787 | €30,683 | +€11,896 | +63.3% |
| Provisions and deferred taxes | 16 | €57,620 | €54,171 | -€3,449 | -6.0% |
| Deferred taxes | 168 | €57,620 | €54,171 | -€3,449 | -6.0% |
| Amounts payable | 17/49 | €332,086 | €297,074 | -€35,012 | -10.5% |
| Amounts payable after more than one year | 17 | €279,853 | €238,978 | -€40,875 | -14.6% |
| Financial debts | 170/4 | €279,853 | €238,978 | -€40,875 | -14.6% |
| Amounts payable within one year | 42/48 | €51,733 | €57,576 | +€5,843 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €39,953 | €40,875 | +€922 | +2.3% |
| Trade debts | 44 | €2,420 | €2,420 | = | 0.0% |
| Suppliers | 440/4 | €2,420 | €2,420 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €4,300 | +€4,300 | |
| Taxes | 450/3 | - | €4,300 | +€4,300 | |
| Other amounts payable | 47/48 | €9,360 | €9,981 | +€621 | +6.6% |
| Accrued charges and deferred income | 492/3 | €500 | €520 | +€20 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,552 | €37,489 | +€937 | +2.6% |
| Other operating charges | 640/8 | €3,042 | €3,137 | +€95 | +3.1% |
| Gross operating margin | 9900 | €41,859 | €50,321 | +€8,462 | +20.2% |
| Operating profit (loss) | 9901 | €2,265 | €9,695 | +€7,430 | +328.0% |
| Financial income | 75/76B | €247 | €85 | -€162 | -65.6% |
| Recurring financial income | 75 | €247 | €85 | -€162 | -65.6% |
| Financial charges | 65/66B | €8,177 | €7,355 | -€822 | -10.1% |
| Recurring financial charges | 65 | €8,177 | €7,355 | -€822 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,665 | €2,425 | +€8,090 | |
| Transfer from deferred taxes | 780 | €3,449 | €3,449 | = | 0.0% |
| Income taxes | 67/77 | €67 | €4,326 | +€4,259 | +6356.7% |
| Profit (loss) for the period | 9904 | -€2,283 | €1,548 | +€3,831 | |
| Transfer from tax-exempt reserves | 789 | €10,348 | €10,348 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,065 | €11,896 | +€3,831 | +47.5% |
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 29 September 2026 via checked.be.