Jool Create: 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.
Jool Create
Largest movements
- Receivables within one year -€9,938
down €9,938 (-38.7%), from €25,664 to €15,726
- Tangible fixed assets -€3,103
down €3,103 (-12.0%), from €25,883 to €22,780
of which Other tangible fixed assets: -€3,000
- Cash +€655
up €655 (+55.2%), from €1,186 to €1,841
mainly Receivables within one year (+€9,938) and Net result for the year (+€9,553)
- Other debts -€26,605
down €26,605 (-14.5%), from €183,048 to €156,443
- Profit (loss) carried forward +€9,553
up €9,553 (+7.0%), from -€137,178 to -€127,625
- Tax, wage and social debts +€5,515
up €5,515 (+532.3%), from €1,036 to €6,551
- Trade debts -€849
down €849 (-25.5%), from €3,327 to €2,478
- Gross operating margin -€11,456
down €11,456 (-45.7%), from €25,055 to €13,599
- Other operating charges -€2,918
down €2,918 (-87.4%), from €3,337 to €419
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 | €52,733 | €40,347 | -€12,386 | -23.5% |
| Fixed assets | 21/28 | €25,883 | €22,780 | -€3,103 | -12.0% |
| Tangible fixed assets | 22/27 | €25,883 | €22,780 | -€3,103 | -12.0% |
| Furniture and vehicles | 24 | €823 | €720 | -€103 | -12.5% |
| Other tangible fixed assets | 26 | €25,060 | €22,060 | -€3,000 | -12.0% |
| Current assets | 29/58 | €26,850 | €17,567 | -€9,283 | -34.6% |
| Amounts receivable within one year | 40/41 | €25,664 | €15,726 | -€9,938 | -38.7% |
| Trade receivables | 40 | €25,664 | €15,726 | -€9,938 | -38.7% |
| Cash at bank and in hand | 54/58 | €1,186 | €1,841 | +€655 | +55.2% |
| Total equity and liabilities | 10/49 | €52,733 | €40,347 | -€12,386 | -23.5% |
| Equity | 10/15 | -€134,678 | -€125,125 | +€9,553 | +7.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,178 | -€127,625 | +€9,553 | +7.0% |
| Amounts payable | 17/49 | €187,411 | €165,472 | -€21,939 | -11.7% |
| Amounts payable within one year | 42/48 | €187,411 | €165,472 | -€21,939 | -11.7% |
| Trade debts | 44 | €3,327 | €2,478 | -€849 | -25.5% |
| Suppliers | 440/4 | €3,327 | €2,478 | -€849 | -25.5% |
| Taxes, remuneration and social security | 45 | €1,036 | €6,551 | +€5,515 | +532.3% |
| Taxes | 450/3 | €1,036 | €6,551 | +€5,515 | +532.3% |
| Other amounts payable | 47/48 | €183,048 | €156,443 | -€26,605 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,204 | €3,403 | +€199 | +6.2% |
| Other operating charges | 640/8 | €3,337 | €419 | -€2,918 | -87.4% |
| Gross operating margin | 9900 | €25,055 | €13,599 | -€11,456 | -45.7% |
| Operating profit (loss) | 9901 | €18,514 | €9,777 | -€8,737 | -47.2% |
| Financial income | 75/76B | €17 | €130 | +€113 | +664.7% |
| Recurring financial income | 75 | €17 | €130 | +€113 | +664.7% |
| Financial charges | 65/66B | €191 | €354 | +€163 | +85.3% |
| Recurring financial charges | 65 | €191 | €354 | +€163 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €18,340 | €9,553 | -€8,787 | -47.9% |
| Profit (loss) for the period | 9904 | €18,340 | €9,553 | -€8,787 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,340 | €9,553 | -€8,787 | -47.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.