Joucomatic: 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.
What changed
Joucomatic
NACE 46.620, Wholesale of machine tools
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€823,841
2024 · €342,013+€481,829
Equity
€10.1m
2024 · €9.2m+€823,841
Cash
€9.6m
2024 · €8.0m+€1.6m
Balance sheet total
€12.1m
2024 · €11.5m+€609,056
Largest movements
Assets
- Cash +€1.6m
up €1.6m (+20.1%), from €8.0m to €9.6m
mainly Receivables within one year (+€951,914) and Net result for the year (+€823,841)
- Receivables within one year -€951,914
down €951,914 (-28.9%), from €3.3m to €2.3m
of which Trade receivables: -€835,190
Equity and liabilities
- Profit (loss) carried forward +€823,841
up €823,841 (+9.2%), from €9.0m to €9.8m
- Trade debts -€253,444
down €253,444 (-14.6%), from €1.7m to €1.5m
Income statement
- Goods and materials +€1.7m
up €1.7m (+14.3%), from €11.8m to €13.5m
of which Purchases: +€1.7m
- Turnover +€1.7m
up €1.7m (+11.1%), from €15.1m to €16.8m
- Staff costs -€600,661
down €600,661 (-36.9%), from €1.6m to €1.0m
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.
Result 2024
€342,013
Turnover
+€1.7m
Other operating income
-€24,577
Goods and materials
-€1.7m
Services and other goods
+€123,218
Staff costs
+€600,661
Depreciation
+€3,140
Write-downs
-€15,361
Provisions
-€1,832
Other operating charges
-€6,448
Financial income
-€56,946
Financial charges
+€21,196
Taxes
-€157,402
Result 2025
€823,841
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.
From operations
+€1.6m
Investment
€0
Financing
€0
Cash 2024
€8.0m
From operations (derived)
+€1.6m
Net result for the year
+€823,841
Depreciation
+€37,848
Receivables within one year
+€951,914
Deferred charges and accrued income
+€360
Provisions
+€12,850
Trade debts
-€253,444
Tax, wage and social debts
+€25,810
Cash 2025
€9.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,474,357 | €12,083,413 | +€609,056 | +5.3% |
| Fixed assets | 21/28 | €227,041 | €189,193 | -€37,848 | -16.7% |
| Intangible fixed assets | 21 | €227,041 | €189,193 | -€37,848 | -16.7% |
| Current assets | 29/58 | €11,247,316 | €11,894,220 | +€646,904 | +5.8% |
| Amounts receivable within one year | 40/41 | €3,288,139 | €2,336,225 | -€951,914 | -28.9% |
| Trade receivables | 40 | €3,161,415 | €2,326,225 | -€835,190 | -26.4% |
| Other amounts receivable | 41 | €126,724 | €10,000 | -€116,724 | -92.1% |
| Cash at bank and in hand | 54/58 | €7,958,817 | €9,557,996 | +€1.6m | +20.1% |
| Deferred charges and accrued income | 490/1 | €360 | - | -€360 | |
| Total equity and liabilities | 10/49 | €11,474,357 | €12,083,413 | +€609,056 | +5.3% |
| Equity | 10/15 | €9,238,478 | €10,062,319 | +€823,841 | +8.9% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €63,277 | €63,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,761 | €24,761 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Other | 1319 | €6,161 | €6,161 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,516 | €38,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,989,201 | €9,813,042 | +€823,841 | +9.2% |
| Provisions and deferred taxes | 16 | €56,279 | €69,129 | +€12,850 | +22.8% |
| Provisions for liabilities and charges | 160/5 | €56,279 | €69,129 | +€12,850 | +22.8% |
| Other liabilities and charges | 164/5 | €56,279 | €69,129 | +€12,850 | +22.8% |
| Amounts payable | 17/49 | €2,179,600 | €1,951,965 | -€227,635 | -10.4% |
| Amounts payable within one year | 42/48 | €2,179,600 | €1,951,965 | -€227,635 | -10.4% |
| Trade debts | 44 | €1,740,230 | €1,486,786 | -€253,444 | -14.6% |
| Suppliers | 440/4 | €1,740,230 | €1,486,786 | -€253,444 | -14.6% |
| Taxes, remuneration and social security | 45 | €439,370 | €465,179 | +€25,810 | +5.9% |
| Taxes | 450/3 | €150,766 | €160,284 | +€9,518 | +6.3% |
| Remuneration and social security | 454/9 | €288,603 | €304,895 | +€16,291 | +5.6% |
| Operating income | 70/76A | €15,165,067 | €16,826,824 | +€1.7m | +11.0% |
| Turnover | 70 | €15,131,632 | €16,817,966 | +€1.7m | +11.1% |
| Other operating income | 74 | €33,435 | €8,858 | -€24,577 | -73.5% |
| Operating charges | 60/66A | €14,840,254 | €15,827,030 | +€986,776 | +6.6% |
| Goods for resale, raw materials and consumables | 60 | €11,785,533 | €13,475,687 | +€1.7m | +14.3% |
| Purchases | 600/8 | €11,742,450 | €13,475,687 | +€1.7m | +14.8% |
| Change in stocks: decrease (increase) | 609 | €43,083 | - | -€43,083 | |
| Services and other goods | 61 | €1,364,537 | €1,241,319 | -€123,218 | -9.0% |
| Remuneration, social security and pensions | 62 | €1,628,591 | €1,027,929 | -€600,661 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,988 | €37,848 | -€3,140 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,841 | €6,520 | +€15,361 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €11,019 | €12,850 | +€1,832 | +16.6% |
| Other operating charges | 640/8 | €18,428 | €24,876 | +€6,448 | +35.0% |
| Operating profit (loss) | 9901 | €324,813 | €999,794 | +€674,981 | +207.8% |
| Financial income | 75/76B | €292,615 | €235,670 | -€56,946 | -19.5% |
| Recurring financial income | 75 | €292,615 | €235,670 | -€56,946 | -19.5% |
| Income from current assets | 751 | €288,074 | €229,681 | -€58,393 | -20.3% |
| Other financial income | 752/9 | €4,541 | €5,989 | +€1,448 | +31.9% |
| Financial charges | 65/66B | €134,390 | €113,194 | -€21,196 | -15.8% |
| Recurring financial charges | 65 | €134,390 | €113,194 | -€21,196 | -15.8% |
| Other financial charges | 652/9 | €134,390 | €113,194 | -€21,196 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €483,039 | €1,122,270 | +€639,230 | +132.3% |
| Income taxes | 67/77 | €141,026 | €298,428 | +€157,402 | +111.6% |
| Taxes | 670/3 | €141,026 | €298,428 | +€157,402 | +111.6% |
| Profit (loss) for the period | 9904 | €342,013 | €823,841 | +€481,829 | +140.9% |
| Profit (loss) for the period to be appropriated | 9905 | €342,013 | €823,841 | +€481,829 | +140.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.