JOQUE: 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.
JOQUE
Largest movements
- Tangible fixed assets -€31,778
down €31,778 (-3.2%), from €989,011 to €957,233
of which Land and buildings: -€25,000
- Other debts -€19,948
down €19,948 (-3.0%), from €657,923 to €637,975
- Gross operating margin -€7,158
down €7,158 (-21.8%), from €32,848 to €25,690
- Financial income -€569
down €569 (-99.2%), from €574 to €5
- Depreciation +€464
up €464 (+1.5%), from €31,881 to €32,345
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,006,498 | €976,447 | -€30,051 | -3.0% |
| Formation expenses | 20 | €754 | €186 | -€567 | -75.3% |
| Fixed assets | 21/28 | €989,011 | €957,233 | -€31,778 | -3.2% |
| Tangible fixed assets | 22/27 | €989,011 | €957,233 | -€31,778 | -3.2% |
| Land and buildings | 22 | €926,203 | €901,204 | -€25,000 | -2.7% |
| Plant, machinery and equipment | 23 | €62,808 | €56,030 | -€6,778 | -10.8% |
| Current assets | 29/58 | €16,733 | €19,027 | +€2,294 | +13.7% |
| Cash at bank and in hand | 54/58 | €16,733 | €15,546 | -€1,187 | -7.1% |
| Deferred charges and accrued income | 490/1 | - | €3,481 | +€3,481 | |
| Total equity and liabilities | 10/49 | €1,006,498 | €976,447 | -€30,051 | -3.0% |
| Equity | 10/15 | €346,025 | €336,682 | -€9,343 | -2.7% |
| Contributions | 10/11 | €374,615 | €374,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,591 | -€37,934 | -€9,343 | -32.7% |
| Amounts payable | 17/49 | €660,473 | €639,765 | -€20,708 | -3.1% |
| Amounts payable within one year | 42/48 | €657,923 | €638,015 | -€19,908 | -3.0% |
| Trade debts | 44 | €0 | €40 | +€40 | |
| Suppliers | 440/4 | €0 | €40 | +€40 | |
| Other amounts payable | 47/48 | €657,923 | €637,975 | -€19,948 | -3.0% |
| Accrued charges and deferred income | 492/3 | €2,550 | €1,750 | -€800 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,881 | €32,345 | +€464 | +1.5% |
| Other operating charges | 640/8 | €2,609 | €2,687 | +€78 | +3.0% |
| Gross operating margin | 9900 | €32,848 | €25,690 | -€7,158 | -21.8% |
| Operating profit (loss) | 9901 | -€1,642 | -€9,341 | -€7,700 | -469.0% |
| Financial income | 75/76B | €574 | €5 | -€569 | -99.2% |
| Recurring financial income | 75 | €574 | €5 | -€569 | -99.2% |
| Financial charges | 65/66B | €13 | €6 | -€7 | -53.0% |
| Recurring financial charges | 65 | €13 | €6 | -€7 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,081 | -€9,343 | -€8,262 | -764.4% |
| Profit (loss) for the period | 9904 | -€1,081 | -€9,343 | -€8,262 | -764.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,081 | -€9,343 | -€8,262 | -764.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.