JOQUI: 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.
JOQUI
Largest movements
- Stocks and contracts -€3,177
down €3,177 (-2.9%), from €108,441 to €105,265
- Tangible fixed assets -€1,945
down €1,945 (-18.4%), from €10,576 to €8,631
of which Furniture and vehicles: -€2,258
- Receivables within one year +€1,631
up €1,631 (+73.7%), from €2,212 to €3,843
of which Other amounts receivable: +€1,002
- Short-term financial debts +€8,082
up €8,082 (+536.9%), from €1,505 to €9,587
- Other debts -€4,388
down €4,388 (-7.0%), from €62,380 to €57,992
- Trade debts -€2,706
down €2,706 (-55.0%), from €4,919 to €2,213
- Tax, wage and social debts -€1,615
down €1,615 (-25.2%), from €6,414 to €4,798
of which Taxes: -€1,615
- Current portion of long-term debt -€1,611
down €1,611 (-66.1%), from €2,437 to €827
- Gross operating margin -€6,311
down €6,311 (-41.7%), from €15,123 to €8,812
- Financial charges -€3,561
down €3,561 (-68.5%), from €5,199 to €1,638
- Depreciation -€2,131
down €2,131 (-32.4%), from €6,573 to €4,443
- Financial income -€1,951
down €1,951 (-99.6%), from €1,958 to €7
- Taxes -€1,002
down €1,002 (-57.0%), from €1,757 to €755
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 | €125,466 | €122,873 | -€2,593 | -2.1% |
| Fixed assets | 21/28 | €10,626 | €8,681 | -€1,945 | -18.3% |
| Tangible fixed assets | 22/27 | €10,576 | €8,631 | -€1,945 | -18.4% |
| Plant, machinery and equipment | 23 | €5,701 | €6,512 | +€811 | +14.2% |
| Furniture and vehicles | 24 | €2,258 | - | -€2,258 | |
| Other tangible fixed assets | 26 | €2,618 | €2,119 | -€499 | -19.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €114,840 | €114,192 | -€648 | -0.6% |
| Stocks and contracts in progress | 3 | €108,441 | €105,265 | -€3,177 | -2.9% |
| Stocks | 30/36 | €108,441 | €105,265 | -€3,177 | -2.9% |
| Amounts receivable within one year | 40/41 | €2,212 | €3,843 | +€1,631 | +73.7% |
| Trade receivables | 40 | €729 | €1,358 | +€629 | +86.3% |
| Other amounts receivable | 41 | €1,483 | €2,485 | +€1,002 | +67.5% |
| Cash at bank and in hand | 54/58 | €79 | €758 | +€679 | +856.5% |
| Deferred charges and accrued income | 490/1 | €4,107 | €4,327 | +€219 | +5.3% |
| Total equity and liabilities | 10/49 | €125,466 | €122,873 | -€2,593 | -2.1% |
| Equity | 10/15 | €40,904 | €42,049 | +€1,145 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,704 | €35,849 | +€1,145 | +3.3% |
| Distributable reserves | 133 | €34,704 | €35,849 | +€1,145 | +3.3% |
| Amounts payable | 17/49 | €84,562 | €80,824 | -€3,738 | -4.4% |
| Amounts payable within one year | 42/48 | €77,655 | €75,417 | -€2,238 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €2,437 | €827 | -€1,611 | -66.1% |
| Financial debts | 43 | €1,505 | €9,587 | +€8,082 | +536.9% |
| Credit institutions | 430/8 | €1,505 | €9,587 | +€8,082 | +536.9% |
| Trade debts | 44 | €4,919 | €2,213 | -€2,706 | -55.0% |
| Suppliers | 440/4 | €4,919 | €2,213 | -€2,706 | -55.0% |
| Taxes, remuneration and social security | 45 | €6,414 | €4,798 | -€1,615 | -25.2% |
| Taxes | 450/3 | €5,164 | €3,548 | -€1,615 | -31.3% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €62,380 | €57,992 | -€4,388 | -7.0% |
| Accrued charges and deferred income | 492/3 | €6,907 | €5,407 | -€1,500 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,573 | €4,443 | -€2,131 | -32.4% |
| Other operating charges | 640/8 | €820 | €837 | +€18 | +2.1% |
| Gross operating margin | 9900 | €15,123 | €8,812 | -€6,311 | -41.7% |
| Operating profit (loss) | 9901 | €7,730 | €3,532 | -€4,198 | -54.3% |
| Financial income | 75/76B | €1,958 | €7 | -€1,951 | -99.6% |
| Recurring financial income | 75 | €1,958 | €7 | -€1,951 | -99.6% |
| Financial charges | 65/66B | €5,199 | €1,638 | -€3,561 | -68.5% |
| Recurring financial charges | 65 | €5,199 | €1,638 | -€3,561 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €4,488 | €1,901 | -€2,587 | -57.6% |
| Income taxes | 67/77 | €1,757 | €755 | -€1,002 | -57.0% |
| Profit (loss) for the period | 9904 | €2,731 | €1,145 | -€1,586 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,731 | €1,145 | -€1,586 | -58.1% |
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 4 October 2026 via checked.be.