JOWLIVE: 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.
JOWLIVE
Largest movements
- Cash +€18,759
up €18,759 (+258%), from €7,265 to €26,024
mainly Net result for the year (+€25,877) and Other debts (+€10,856)
- Tangible fixed assets -€4,465
down €4,465 (-55.4%), from €8,064 to €3,600
- Receivables within one year +€633
up €633 (+10.3%), from €6,137 to €6,770
of which Trade receivables: +€1,296
- Other debts +€10,856
up €10,856 (+119%), from €9,100 to €19,956
- Tax, wage and social debts +€4,054
up €4,054 (+88.3%), from €4,593 to €8,647
- Profit (loss) carried forward +€1,877
up €1,877 (+250%), from €750 to €2,627
- Trade debts -€1,866
down €1,866 (-91.2%), from €2,045 to €179
- Gross operating margin +€17,963
up €17,963 (+76.0%), from €23,626 to €41,589
- Taxes +€5,633
up €5,633 (+122%), from €4,603 to €10,236
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 | €21,488 | €36,409 | +€14,921 | +69.4% |
| Fixed assets | 21/28 | €8,064 | €3,600 | -€4,465 | -55.4% |
| Tangible fixed assets | 22/27 | €8,064 | €3,600 | -€4,465 | -55.4% |
| Furniture and vehicles | 24 | €8,064 | €3,600 | -€4,465 | -55.4% |
| Current assets | 29/58 | €13,424 | €32,809 | +€19,385 | +144% |
| Amounts receivable within one year | 40/41 | €6,137 | €6,770 | +€633 | +10.3% |
| Trade receivables | 40 | €5,474 | €6,770 | +€1,296 | +23.7% |
| Other amounts receivable | 41 | €663 | €0 | -€663 | -100% |
| Cash at bank and in hand | 54/58 | €7,265 | €26,024 | +€18,759 | +258% |
| Deferred charges and accrued income | 490/1 | €22 | €16 | -€7 | -30.3% |
| Total equity and liabilities | 10/49 | €21,488 | €36,409 | +€14,921 | +69.4% |
| Equity | 10/15 | €5,750 | €7,627 | +€1,877 | +32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €750 | €2,627 | +€1,877 | +250% |
| Amounts payable | 17/49 | €15,738 | €28,782 | +€13,044 | +82.9% |
| Amounts payable within one year | 42/48 | €15,738 | €28,782 | +€13,044 | +82.9% |
| Trade debts | 44 | €2,045 | €179 | -€1,866 | -91.2% |
| Suppliers | 440/4 | €2,045 | €179 | -€1,866 | -91.2% |
| Taxes, remuneration and social security | 45 | €4,593 | €8,647 | +€4,054 | +88.3% |
| Taxes | 450/3 | €4,593 | €8,647 | +€4,054 | +88.3% |
| Other amounts payable | 47/48 | €9,100 | €19,956 | +€10,856 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,561 | €4,837 | +€277 | +6.1% |
| Other operating charges | 640/8 | €678 | €639 | -€39 | -5.7% |
| Gross operating margin | 9900 | €23,626 | €41,589 | +€17,963 | +76.0% |
| Operating profit (loss) | 9901 | €18,387 | €36,113 | +€17,726 | +96.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €34 | €0 | -€34 | -100.0% |
| Recurring financial charges | 65 | €34 | €0 | -€34 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €18,353 | €36,113 | +€17,759 | +96.8% |
| Income taxes | 67/77 | €4,603 | €10,236 | +€5,633 | +122% |
| Profit (loss) for the period | 9904 | €13,750 | €25,877 | +€12,126 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,750 | €25,877 | +€12,126 | +88.2% |
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 17 October 2026 via checked.be.