JOOKEN POLY SERVICE: 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 POLY SERVICE
Largest movements
- Tangible fixed assets +€712,147
up €712,147 (+960.3%), from €74,155 to €786,302
of which Land and buildings: +€729,556
- Cash +€88,994
up €88,994 (+1327.4%), from €6,705 to €95,698
mainly Debts after one year (+€331,365) and Short-term financial debts (+€272,292)
- Receivables within one year -€78,925
down €78,925 (-89.0%), from €88,708 to €9,783
of which Trade receivables: -€67,351
- Debts after one year +€331,365
new in 2025: €331,365
of which Financial debts: +€327,128
- Short-term financial debts +€272,292
new in 2025: €272,292
- Other debts +€115,854
up €115,854 (+48.8%), from €237,179 to €353,033
- Profit (loss) carried forward -€16,428
down €16,428 (-23.9%), from -€68,842 to -€85,270
- Current portion of long-term debt +€12,961
new in 2025: €12,961
- Gross operating margin +€93,538
up €93,538, from -€53,747 to €39,791
- Depreciation +€24,962
up €24,962 (+193.6%), from €12,891 to €37,853
- Financial charges +€16,980
up €16,980 (+1830.9%), from €927 to €17,907
- Financial income +€629
up €629 (+1155.0%), from €54 to €684
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 | €173,025 | €893,309 | +€720,284 | +416.3% |
| Fixed assets | 21/28 | €74,155 | €786,790 | +€712,635 | +961.0% |
| Tangible fixed assets | 22/27 | €74,155 | €786,302 | +€712,147 | +960.3% |
| Land and buildings | 22 | - | €729,556 | +€729,556 | |
| Plant, machinery and equipment | 23 | €1,878 | €1,383 | -€495 | -26.4% |
| Furniture and vehicles | 24 | €72,277 | €55,363 | -€16,914 | -23.4% |
| Financial fixed assets | 28 | - | €488 | +€488 | |
| Current assets | 29/58 | €98,870 | €106,519 | +€7,649 | +7.7% |
| Amounts receivable within one year | 40/41 | €88,708 | €9,783 | -€78,925 | -89.0% |
| Trade receivables | 40 | €77,134 | €9,783 | -€67,351 | -87.3% |
| Other amounts receivable | 41 | €11,574 | - | -€11,574 | |
| Current investments | 50/53 | €2,278 | - | -€2,278 | |
| Cash at bank and in hand | 54/58 | €6,705 | €95,698 | +€88,994 | +1327.4% |
| Deferred charges and accrued income | 490/1 | €1,180 | €1,038 | -€142 | -12.0% |
| Total equity and liabilities | 10/49 | €173,025 | €893,309 | +€720,284 | +416.3% |
| Equity | 10/15 | -€65,842 | -€82,270 | -€16,428 | -25.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,842 | -€85,270 | -€16,428 | -23.9% |
| Amounts payable | 17/49 | €238,867 | €975,579 | +€736,712 | +308.4% |
| Amounts payable after more than one year | 17 | - | €331,365 | +€331,365 | |
| Financial debts | 170/4 | - | €327,128 | +€327,128 | |
| Other amounts payable | 178/9 | - | €4,238 | +€4,238 | |
| Amounts payable within one year | 42/48 | €238,867 | €644,214 | +€405,346 | +169.7% |
| Current portion of amounts payable after more than one year | 42 | - | €12,961 | +€12,961 | |
| Financial debts | 43 | - | €272,292 | +€272,292 | |
| Credit institutions | 430/8 | - | €272,292 | +€272,292 | |
| Trade debts | 44 | €1,494 | €524 | -€970 | -64.9% |
| Suppliers | 440/4 | €1,494 | €524 | -€970 | -64.9% |
| Taxes, remuneration and social security | 45 | €194 | €5,403 | +€5,209 | +2679.5% |
| Taxes | 450/3 | €194 | €5,403 | +€5,209 | +2679.5% |
| Other amounts payable | 47/48 | €237,179 | €353,033 | +€115,854 | +48.8% |
| Remuneration, social security and pensions | 62 | €106 | €117 | +€11 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,891 | €37,853 | +€24,962 | +193.6% |
| Other operating charges | 640/8 | €1,015 | €838 | -€177 | -17.4% |
| Gross operating margin | 9900 | -€53,747 | €39,791 | +€93,538 | |
| Operating profit (loss) | 9901 | -€67,758 | €983 | +€68,741 | |
| Financial income | 75/76B | €54 | €684 | +€629 | +1155.0% |
| Recurring financial income | 75 | €54 | €684 | +€629 | +1155.0% |
| Financial charges | 65/66B | €927 | €17,907 | +€16,980 | +1830.9% |
| Recurring financial charges | 65 | €927 | €17,907 | +€16,980 | +1830.9% |
| Profit (loss) for the period before taxes | 9903 | -€68,631 | -€16,240 | +€52,391 | +76.3% |
| Income taxes | 67/77 | €211 | €188 | -€23 | -11.0% |
| Profit (loss) for the period | 9904 | -€68,842 | -€16,428 | +€52,414 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,842 | -€16,428 | +€52,414 | +76.1% |
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 6 October 2026 via checked.be.