JOOLIE: 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.
JOOLIE
Largest movements
- Cash +€76,462
up €76,462 (+124.7%), from €61,338 to €137,800
mainly Debts after one year (+€88,473) and Depreciation (+€20,259)
- Tangible fixed assets -€17,210
down €17,210 (-15.9%), from €108,193 to €90,983
of which Plant, machinery and equipment: -€16,629
- Stocks and contracts +€5,025
up €5,025 (+16.4%), from €30,556 to €35,581
- Debts after one year +€88,473
up €88,473 (+54.6%), from €162,034 to €250,507
of which Other amounts payable: +€200,000
- Profit (loss) carried forward -€12,774
down €12,774 (-17.2%), from -€74,278 to -€87,053
- Other debts -€11,579
down €11,579 (-22.4%), from €51,610 to €40,031
- Gross operating margin -€7,898
down €7,898 (-15.6%), from €50,662 to €42,763
- Other operating charges +€642
up €642 (+92.5%), from €695 to €1,337
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 | €214,621 | €278,695 | +€64,074 | +29.9% |
| Fixed assets | 21/28 | €116,182 | €98,523 | -€17,659 | -15.2% |
| Intangible fixed assets | 21 | €489 | €39 | -€450 | -91.9% |
| Tangible fixed assets | 22/27 | €108,193 | €90,983 | -€17,210 | -15.9% |
| Plant, machinery and equipment | 23 | €107,516 | €90,888 | -€16,629 | -15.5% |
| Furniture and vehicles | 24 | €677 | €96 | -€581 | -85.9% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €98,439 | €180,172 | +€81,733 | +83.0% |
| Stocks and contracts in progress | 3 | €30,556 | €35,581 | +€5,025 | +16.4% |
| Stocks | 30/36 | €30,556 | €35,581 | +€5,025 | +16.4% |
| Amounts receivable within one year | 40/41 | €106 | €445 | +€339 | +319.5% |
| Trade receivables | 40 | €106 | €445 | +€339 | +319.5% |
| Cash at bank and in hand | 54/58 | €61,338 | €137,800 | +€76,462 | +124.7% |
| Deferred charges and accrued income | 490/1 | €6,439 | €6,347 | -€92 | -1.4% |
| Total equity and liabilities | 10/49 | €214,621 | €278,695 | +€64,074 | +29.9% |
| Equity | 10/15 | -€54,278 | -€67,053 | -€12,774 | -23.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,278 | -€87,053 | -€12,774 | -17.2% |
| Amounts payable | 17/49 | €268,899 | €345,747 | +€76,848 | +28.6% |
| Amounts payable after more than one year | 17 | €162,034 | €250,507 | +€88,473 | +54.6% |
| Financial debts | 170/4 | €162,034 | €50,507 | -€111,527 | -68.8% |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €106,834 | €95,240 | -€11,594 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €11,394 | €11,527 | +€133 | +1.2% |
| Trade debts | 44 | €34,414 | €34,562 | +€147 | +0.4% |
| Suppliers | 440/4 | €34,414 | €34,562 | +€147 | +0.4% |
| Taxes, remuneration and social security | 45 | €9,415 | €9,121 | -€295 | -3.1% |
| Taxes | 450/3 | €3,029 | €2,940 | -€89 | -2.9% |
| Remuneration and social security | 454/9 | €6,386 | €6,180 | -€206 | -3.2% |
| Other amounts payable | 47/48 | €51,610 | €40,031 | -€11,579 | -22.4% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Remuneration, social security and pensions | 62 | €31,217 | €31,616 | +€399 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,997 | €20,259 | +€262 | +1.3% |
| Other operating charges | 640/8 | €695 | €1,337 | +€642 | +92.5% |
| Gross operating margin | 9900 | €50,662 | €42,763 | -€7,898 | -15.6% |
| Operating profit (loss) | 9901 | -€1,247 | -€10,449 | -€9,202 | -738.0% |
| Financial income | 75/76B | €94 | €81 | -€13 | -13.9% |
| Recurring financial income | 75 | €94 | €81 | -€13 | -13.9% |
| Financial charges | 65/66B | €2,455 | €2,406 | -€49 | -2.0% |
| Recurring financial charges | 65 | €2,455 | €2,406 | -€49 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,608 | -€12,774 | -€9,166 | -254.0% |
| Profit (loss) for the period | 9904 | -€3,608 | -€12,774 | -€9,166 | -254.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,608 | -€12,774 | -€9,166 | -254.0% |
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.