JOUKE: 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.
JOUKE
Largest movements
- Receivables within one year -€61,308
down €61,308 (-46.9%), from €130,734 to €69,426
of which Trade receivables: -€61,423
- Cash +€27,088
up €27,088 (+769%), from €3,524 to €30,613
mainly Receivables within one year (+€61,308) and Other debts (+€39,654)
- Stocks and contracts +€7,544
new in 2025: €7,544
- Debts after one year -€50,000
down €50,000 (-55.6%), from €90,000 to €40,000
of which Financial debts: -€90,000
- Other debts +€39,654
up €39,654 (+176%), from €22,503 to €62,157
- Profit (loss) carried forward +€30,925
up €30,925 (+40.5%), from -€76,338 to -€45,413
- Current portion of long-term debt -€30,000
down €30,000 (-100%), from €30,000 to €0
- Trade debts -€29,188
down €29,188 (-55.6%), from €52,523 to €23,335
- Gross operating margin +€64,351
up €64,351, from -€23,734 to €40,617
- Financial income -€1,392
down €1,392 (-94.3%), from €1,476 to €84
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.
Derived cash bridge
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 | €143,903 | €117,494 | -€26,409 | -18.4% |
| Fixed assets | 21/28 | €9,596 | €9,911 | +€315 | +3.3% |
| Tangible fixed assets | 22/27 | €9,596 | €9,911 | +€315 | +3.3% |
| Land and buildings | 22 | €8,244 | €7,886 | -€359 | -4.4% |
| Plant, machinery and equipment | 23 | €1,083 | €2,025 | +€943 | +87.0% |
| Furniture and vehicles | 24 | €269 | €0 | -€269 | -100% |
| Current assets | 29/58 | €134,307 | €107,583 | -€26,724 | -19.9% |
| Stocks and contracts in progress | 3 | - | €7,544 | +€7,544 | |
| Stocks | 30/36 | - | €7,544 | +€7,544 | |
| Amounts receivable within one year | 40/41 | €130,734 | €69,426 | -€61,308 | -46.9% |
| Trade receivables | 40 | €62,695 | €1,272 | -€61,423 | -98.0% |
| Other amounts receivable | 41 | €68,039 | €68,154 | +€115 | +0.2% |
| Cash at bank and in hand | 54/58 | €3,524 | €30,613 | +€27,088 | +769% |
| Deferred charges and accrued income | 490/1 | €49 | €0 | -€49 | -100% |
| Total equity and liabilities | 10/49 | €143,903 | €117,494 | -€26,409 | -18.4% |
| Equity | 10/15 | -€55,128 | -€24,203 | +€30,925 | +56.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,610 | €2,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,338 | -€45,413 | +€30,925 | +40.5% |
| Amounts payable | 17/49 | €199,030 | €141,697 | -€57,334 | -28.8% |
| Amounts payable after more than one year | 17 | €90,000 | €40,000 | -€50,000 | -55.6% |
| Financial debts | 170/4 | €90,000 | €0 | -€90,000 | -100% |
| Other amounts payable | 178/9 | - | €40,000 | +€40,000 | |
| Amounts payable within one year | 42/48 | €109,030 | €101,697 | -€7,334 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €0 | -€30,000 | -100% |
| Trade debts | 44 | €52,523 | €23,335 | -€29,188 | -55.6% |
| Suppliers | 440/4 | €52,523 | €23,335 | -€29,188 | -55.6% |
| Taxes, remuneration and social security | 45 | €4,005 | €16,204 | +€12,200 | +305% |
| Taxes | 450/3 | €4,005 | €16,204 | +€12,200 | +305% |
| Other amounts payable | 47/48 | €22,503 | €62,157 | +€39,654 | +176% |
| Remuneration, social security and pensions | 62 | €173 | €176 | +€3 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,213 | €999 | -€214 | -17.6% |
| Other operating charges | 640/8 | €764 | €931 | +€167 | +21.8% |
| Non-recurring operating charges | 66A | - | €6,233 | +€6,233 | |
| Gross operating margin | 9900 | -€23,734 | €40,617 | +€64,351 | |
| Operating profit (loss) | 9901 | -€25,884 | €32,278 | +€58,162 | |
| Financial income | 75/76B | €1,476 | €84 | -€1,392 | -94.3% |
| Recurring financial income | 75 | €1,476 | €84 | -€1,392 | -94.3% |
| Financial charges | 65/66B | €1,440 | €1,437 | -€3 | -0.2% |
| Recurring financial charges | 65 | €1,440 | €1,437 | -€3 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,849 | €30,925 | +€56,774 | |
| Income taxes | 67/77 | €33 | €0 | -€33 | -100% |
| Profit (loss) for the period | 9904 | -€25,882 | €30,925 | +€56,806 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,882 | €30,925 | +€56,806 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.