Jooken Manufacturing: 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.
Jooken Manufacturing
Largest movements
- Receivables within one year +€26,578
up €26,578 (+167%), from €15,927 to €42,505
of which Other amounts receivable: +€27,085
- Tangible fixed assets +€11,721
up €11,721 (+68.2%), from €17,190 to €28,911
of which Other tangible fixed assets: +€14,244
- Cash -€1,886
down €1,886 (-15.5%), from €12,160 to €10,274
mainly Receivables within one year (-€26,578) and Investment in fixed assets (net) (-€19,612)
- Other debts +€18,714
up €18,714 (+7,646%), from €245 to €18,959
- Tax, wage and social debts +€9,751
up €9,751 (+140%), from €6,956 to €16,707
- Reserves +€9,428
up €9,428 (+56.9%), from €16,560 to €25,988
- Trade debts +€7,391
up €7,391 (+213%), from €3,466 to €10,857
- Profit (loss) carried forward -€5,048
down €5,048, from €0 to -€5,048
- Gross operating margin +€2,857
up €2,857 (+9.3%), from €30,632 to €33,489
- Taxes +€964
up €964 (+23.6%), from €4,085 to €5,048
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 | €46,504 | €82,606 | +€36,102 | +77.6% |
| Formation expenses | 20 | €1,227 | €916 | -€311 | -25.3% |
| Fixed assets | 21/28 | €17,190 | €28,911 | +€11,721 | +68.2% |
| Tangible fixed assets | 22/27 | €17,190 | €28,911 | +€11,721 | +68.2% |
| Plant, machinery and equipment | 23 | €16,474 | €11,504 | -€4,970 | -30.2% |
| Furniture and vehicles | 24 | €716 | €3,163 | +€2,447 | +342% |
| Other tangible fixed assets | 26 | - | €14,244 | +€14,244 | |
| Current assets | 29/58 | €28,087 | €52,779 | +€24,692 | +87.9% |
| Amounts receivable within one year | 40/41 | €15,927 | €42,505 | +€26,578 | +167% |
| Trade receivables | 40 | €507 | €0 | -€507 | -100% |
| Other amounts receivable | 41 | €15,420 | €42,505 | +€27,085 | +176% |
| Cash at bank and in hand | 54/58 | €12,160 | €10,274 | -€1,886 | -15.5% |
| Total equity and liabilities | 10/49 | €46,504 | €82,606 | +€36,102 | +77.6% |
| Equity | 10/15 | €19,060 | €23,440 | +€4,380 | +23.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,560 | €25,988 | +€9,428 | +56.9% |
| Distributable reserves | 133 | €16,560 | €25,988 | +€9,428 | +56.9% |
| Profit (loss) carried forward | 14 | €0 | -€5,048 | -€5,048 | |
| Amounts payable | 17/49 | €27,444 | €59,167 | +€31,722 | +116% |
| Amounts payable after more than one year | 17 | €12,644 | €8,510 | -€4,134 | -32.7% |
| Financial debts | 170/4 | €12,644 | €8,510 | -€4,134 | -32.7% |
| Amounts payable within one year | 42/48 | €14,800 | €50,656 | +€35,856 | +242% |
| Current portion of amounts payable after more than one year | 42 | €4,134 | €4,134 | = | 0.0% |
| Trade debts | 44 | €3,466 | €10,857 | +€7,391 | +213% |
| Suppliers | 440/4 | €3,466 | €10,857 | +€7,391 | +213% |
| Taxes, remuneration and social security | 45 | €6,956 | €16,707 | +€9,751 | +140% |
| Taxes | 450/3 | €6,956 | €16,707 | +€9,751 | +140% |
| Other amounts payable | 47/48 | €245 | €18,959 | +€18,714 | +7,646% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,337 | €8,202 | -€135 | -1.6% |
| Other operating charges | 640/8 | €807 | €474 | -€333 | -41.2% |
| Gross operating margin | 9900 | €30,632 | €33,489 | +€2,857 | +9.3% |
| Operating profit (loss) | 9901 | €21,488 | €24,813 | +€3,325 | +15.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €407 | €385 | -€22 | -5.3% |
| Recurring financial charges | 65 | €407 | €385 | -€22 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €21,082 | €24,428 | +€3,347 | +15.9% |
| Income taxes | 67/77 | €4,085 | €5,048 | +€964 | +23.6% |
| Profit (loss) for the period | 9904 | €16,997 | €19,380 | +€2,383 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,997 | €19,380 | +€2,383 | +14.0% |
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 24 October 2026 via checked.be.