KRI-JOCA: 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.
KRI-JOCA
Largest movements
- Receivables within one year +€1,801
up €1,801 (+2,719%), from €66 to €1,867
of which Trade receivables: +€1,867
- Cash +€287
up €287 (+64.6%), from €445 to €732
mainly Net result for the year (+€1,754) and Tax, wage and social debts (+€234)
- Profit (loss) carried forward +€1,754
up €1,754 (+3.0%), from -€57,639 to -€55,885
- Tax, wage and social debts +€234
new in 2025: €234
- Other debts +€100
up €100 (+0.3%), from €38,869 to €38,969
- Gross operating margin +€2,378
up €2,378, from -€379 to €1,999
- Other operating charges -€333
down €333 (-65.9%), from €505 to €172
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 | €511 | €2,599 | +€2,088 | +409% |
| Current assets | 29/58 | €511 | €2,599 | +€2,088 | +409% |
| Amounts receivable within one year | 40/41 | €66 | €1,867 | +€1,801 | +2,719% |
| Trade receivables | 40 | - | €1,867 | +€1,867 | |
| Other amounts receivable | 41 | €66 | - | -€66 | |
| Cash at bank and in hand | 54/58 | €445 | €732 | +€287 | +64.6% |
| Total equity and liabilities | 10/49 | €511 | €2,599 | +€2,088 | +409% |
| Equity | 10/15 | -€38,498 | -€36,744 | +€1,754 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €541 | €541 | = | 0.0% |
| Non-distributable reserves | 130/1 | €541 | €541 | = | 0.0% |
| Reserves not available under the articles | 1311 | €541 | €541 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,639 | -€55,885 | +€1,754 | +3.0% |
| Amounts payable | 17/49 | €39,009 | €39,343 | +€334 | +0.9% |
| Amounts payable within one year | 42/48 | €39,009 | €39,343 | +€334 | +0.9% |
| Trade debts | 44 | €140 | €140 | = | 0.0% |
| Suppliers | 440/4 | €140 | €140 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €234 | +€234 | |
| Taxes | 450/3 | - | €234 | +€234 | |
| Other amounts payable | 47/48 | €38,869 | €38,969 | +€100 | +0.3% |
| Other operating charges | 640/8 | €505 | €172 | -€333 | -65.9% |
| Gross operating margin | 9900 | -€379 | €1,999 | +€2,378 | |
| Operating profit (loss) | 9901 | -€885 | €1,826 | +€2,711 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€952 | €1,754 | +€2,706 | |
| Profit (loss) for the period | 9904 | -€952 | €1,754 | +€2,706 | |
| Profit (loss) for the period to be appropriated | 9905 | -€952 | €1,754 | +€2,706 |
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 25 October 2026 via checked.be.