JOOKEN PERFORMANCE: 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.
JOOKEN PERFORMANCE
Largest movements
- Cash -€31,560
down €31,560 (-69.5%), from €45,430 to €13,870
mainly Debts after one year (-€17,455) and Net result for the year (-€16,376)
- Tangible fixed assets -€16,898
down €16,898 (-5.1%), from €328,927 to €312,030
of which Land and buildings: -€16,777
- Receivables within one year +€15,426
up €15,426 (+407.5%), from €3,785 to €19,211
of which Trade receivables: +€9,608
- Debts after one year -€17,455
down €17,455 (-6.4%), from €271,842 to €254,387
- Reserves -€16,376
down €16,376 (-81.1%), from €20,194 to €3,818
- Advances received +€16,205
new in 2023: €16,205
- Other debts -€13,058
down €13,058 (-23.3%), from €55,948 to €42,890
- Turnover -€101,197
down €101,197 (-55.0%), from €183,914 to €82,716
- Purchases and services -€57,476
down €57,476 (-43.6%), from €131,800 to €74,324
- Gross operating margin -€43,721
down €43,721 (-83.9%), from €52,114 to €8,392
- Write-downs +€18,648
new in 2023: €18,648
- Depreciation -€14,085
no longer reported in 2023 (was €14,085)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €378,143 | €345,110 | -€33,032 | -8.7% |
| Fixed assets | 21/28 | €328,927 | €312,030 | -€16,898 | -5.1% |
| Tangible fixed assets | 22/27 | €328,927 | €312,030 | -€16,898 | -5.1% |
| Land and buildings | 22 | €322,905 | €306,128 | -€16,777 | -5.2% |
| Plant, machinery and equipment | 23 | €5,718 | €5,730 | +€11 | +0.2% |
| Furniture and vehicles | 24 | €304 | €172 | -€132 | -43.5% |
| Current assets | 29/58 | €49,215 | €33,081 | -€16,135 | -32.8% |
| Amounts receivable within one year | 40/41 | €3,785 | €19,211 | +€15,426 | +407.5% |
| Trade receivables | 40 | €3,785 | €13,393 | +€9,608 | +253.8% |
| Other amounts receivable | 41 | - | €5,818 | +€5,818 | |
| Cash at bank and in hand | 54/58 | €45,430 | €13,870 | -€31,560 | -69.5% |
| Total equity and liabilities | 10/49 | €378,143 | €345,110 | -€33,032 | -8.7% |
| Equity | 10/15 | €22,694 | €6,318 | -€16,376 | -72.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,194 | €3,818 | -€16,376 | -81.1% |
| Distributable reserves | 133 | €20,194 | €3,818 | -€16,376 | -81.1% |
| Amounts payable | 17/49 | €355,449 | €338,792 | -€16,657 | -4.7% |
| Amounts payable after more than one year | 17 | €271,842 | €254,387 | -€17,455 | -6.4% |
| Financial debts | 170/4 | €271,842 | €254,387 | -€17,455 | -6.4% |
| Amounts payable within one year | 42/48 | €83,607 | €84,405 | +€798 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €19,834 | €17,455 | -€2,379 | -12.0% |
| Trade debts | 44 | €2,568 | €3,271 | +€702 | +27.3% |
| Suppliers | 440/4 | €2,568 | €3,271 | +€702 | +27.3% |
| Advances received on contracts in progress | 46 | - | €16,205 | +€16,205 | |
| Taxes, remuneration and social security | 45 | €5,257 | €4,585 | -€672 | -12.8% |
| Taxes | 450/3 | €5,257 | €4,585 | -€672 | -12.8% |
| Other amounts payable | 47/48 | €55,948 | €42,890 | -€13,058 | -23.3% |
| Turnover | 70 | €183,914 | €82,716 | -€101,197 | -55.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,800 | €74,324 | -€57,476 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,085 | - | -€14,085 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,648 | +€18,648 | |
| Other operating charges | 640/8 | €6,867 | €2,076 | -€4,792 | -69.8% |
| Gross operating margin | 9900 | €52,114 | €8,392 | -€43,721 | -83.9% |
| Operating profit (loss) | 9901 | €31,162 | -€12,331 | -€43,493 | |
| Financial income | 75/76B | €256 | €423 | +€168 | +65.5% |
| Recurring financial income | 75 | €256 | €423 | +€168 | +65.5% |
| Financial charges | 65/66B | €6,639 | €4,468 | -€2,171 | -32.7% |
| Recurring financial charges | 65 | €6,639 | €4,468 | -€2,171 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €24,778 | -€16,376 | -€41,154 | |
| Income taxes | 67/77 | €4,585 | - | -€4,585 | |
| Profit (loss) for the period | 9904 | €20,194 | -€16,376 | -€36,569 | |
| Transfer from tax-exempt reserves | 789 | - | €16,376 | +€16,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,194 | €0 | -€20,194 | -100.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.