Joohm: 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.
Joohm
Largest movements
- Current investments +€53,671
up €53,671 (+532.7%), from €10,076 to €63,747
- Cash +€45,275
up €45,275 (+159.2%), from €28,440 to €73,715
mainly Other debts (+€57,480) and Depreciation (+€31,856)
- Receivables within one year -€21,144
down €21,144 (-60.6%), from €34,909 to €13,765
of which Other amounts receivable: -€21,770
- Tangible fixed assets -€9,077
down €9,077 (-4.3%), from €212,034 to €202,957
of which Furniture and vehicles: -€15,731
- Other debts +€57,480
up €57,480, from €0 to €57,480
- Debts after one year -€21,775
down €21,775 (-13.8%), from €158,056 to €136,281
- Reserves +€21,243
up €21,243 (+24.2%), from €87,627 to €108,871
of which Distributable reserves: +€27,108
- Current portion of long-term debt +€14,538
up €14,538 (+45.8%), from €31,775 to €46,313
- Gross operating margin +€23,508
up €23,508 (+35.0%), from €67,070 to €90,578
- Taxes +€21,692
up €21,692 (+602.2%), from €3,602 to €25,294
- Financial income -€19,239
down €19,239 (-100.0%), from €19,239 to €0
- Other operating charges -€18,122
down €18,122 (-92.8%), from €19,524 to €1,402
- Depreciation +€7,180
up €7,180 (+29.1%), from €24,676 to €31,856
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 | €292,358 | €364,123 | +€71,765 | +24.5% |
| Fixed assets | 21/28 | €212,034 | €202,957 | -€9,077 | -4.3% |
| Tangible fixed assets | 22/27 | €212,034 | €202,957 | -€9,077 | -4.3% |
| Land and buildings | 22 | €152,960 | €153,073 | +€113 | +0.1% |
| Plant, machinery and equipment | 23 | €2,471 | €2,618 | +€147 | +5.9% |
| Furniture and vehicles | 24 | €52,411 | €36,679 | -€15,731 | -30.0% |
| Other tangible fixed assets | 26 | €4,191 | €10,586 | +€6,395 | +152.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €80,324 | €161,166 | +€80,842 | +100.6% |
| Stocks and contracts in progress | 3 | €5,053 | €7,061 | +€2,008 | +39.7% |
| Stocks | 30/36 | €5,053 | €7,061 | +€2,008 | +39.7% |
| Amounts receivable within one year | 40/41 | €34,909 | €13,765 | -€21,144 | -60.6% |
| Trade receivables | 40 | €139 | €765 | +€626 | +451.7% |
| Other amounts receivable | 41 | €34,770 | €13,000 | -€21,770 | -62.6% |
| Current investments | 50/53 | €10,076 | €63,747 | +€53,671 | +532.7% |
| Cash at bank and in hand | 54/58 | €28,440 | €73,715 | +€45,275 | +159.2% |
| Deferred charges and accrued income | 490/1 | €1,847 | €2,879 | +€1,031 | +55.8% |
| Total equity and liabilities | 10/49 | €292,358 | €364,123 | +€71,765 | +24.5% |
| Equity | 10/15 | €91,227 | €112,471 | +€21,243 | +23.3% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €87,627 | €108,871 | +€21,243 | +24.2% |
| Tax-exempt reserves | 132 | €5,865 | €0 | -€5,865 | -100.0% |
| Distributable reserves | 133 | €81,763 | €108,871 | +€27,108 | +33.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €201,131 | €251,652 | +€50,522 | +25.1% |
| Amounts payable after more than one year | 17 | €158,056 | €136,281 | -€21,775 | -13.8% |
| Financial debts | 170/4 | €158,056 | €136,281 | -€21,775 | -13.8% |
| Amounts payable within one year | 42/48 | €43,068 | €115,367 | +€72,300 | +167.9% |
| Current portion of amounts payable after more than one year | 42 | €31,775 | €46,313 | +€14,538 | +45.8% |
| Trade debts | 44 | €3,412 | €959 | -€2,453 | -71.9% |
| Suppliers | 440/4 | €3,412 | €959 | -€2,453 | -71.9% |
| Taxes, remuneration and social security | 45 | €7,881 | €10,615 | +€2,734 | +34.7% |
| Taxes | 450/3 | €7,561 | €10,295 | +€2,734 | +36.2% |
| Remuneration and social security | 454/9 | €320 | €320 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €57,480 | +€57,480 | |
| Accrued charges and deferred income | 492/3 | €7 | €4 | -€3 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,676 | €31,856 | +€7,180 | +29.1% |
| Other operating charges | 640/8 | €19,524 | €1,402 | -€18,122 | -92.8% |
| Non-recurring operating charges | 66A | €285 | €0 | -€285 | -100.0% |
| Gross operating margin | 9900 | €67,070 | €90,578 | +€23,508 | +35.0% |
| Operating profit (loss) | 9901 | €22,586 | €57,320 | +€34,734 | +153.8% |
| Financial income | 75/76B | €19,239 | €0 | -€19,239 | -100.0% |
| Recurring financial income | 75 | €19,239 | €0 | -€19,239 | -100.0% |
| Financial charges | 65/66B | €6,590 | €4,085 | -€2,505 | -38.0% |
| Recurring financial charges | 65 | €6,590 | €4,085 | -€2,505 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €35,234 | €53,235 | +€18,001 | +51.1% |
| Income taxes | 67/77 | €3,602 | €25,294 | +€21,692 | +602.2% |
| Profit (loss) for the period | 9904 | €31,632 | €27,941 | -€3,691 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,632 | €27,941 | -€3,691 | -11.7% |
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 2 October 2026 via checked.be.