SLAGERIJ 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.
SLAGERIJ JOCA
Largest movements
- Receivables within one year +€37,253
up €37,253 (+803%), from €4,641 to €41,894
of which Other amounts receivable: +€39,531
- Tangible fixed assets -€25,269
down €25,269 (-24.8%), from €101,795 to €76,526
of which Furniture and vehicles: -€16,544
- Cash +€15,371
up €15,371 (+20.5%), from €74,839 to €90,210
mainly Other debts (+€148,766) and Net result for the year (+€45,459)
- Other debts +€148,766
up €148,766 (+7,259%), from €2,050 to €150,816
- Reserves -€104,541
down €104,541 (-93.4%), from €111,904 to €7,363
of which Distributable reserves: -€104,541
- Debts after one year -€13,780
down €13,780 (-100%), from €13,780 to €0
- Tax, wage and social debts +€4,442
up €4,442 (+106%), from €4,187 to €8,629
of which Remuneration and social security: +€4,296
- Trade debts -€3,982
down €3,982 (-22.8%), from €17,436 to €13,454
- Gross operating margin -€23,533
down €23,533 (-21.8%), from €108,005 to €84,472
- Depreciation +€3,953
up €3,953 (+17.9%), from €22,060 to €26,013
- Taxes -€3,940
down €3,940 (-24.8%), from €15,857 to €11,917
- Financial income +€1,103
up €1,103 (+23,358%), from €5 to €1,107
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 | €185,380 | €212,871 | +€27,491 | +14.8% |
| Fixed assets | 21/28 | €101,908 | €76,594 | -€25,314 | -24.8% |
| Intangible fixed assets | 21 | €113 | €68 | -€45 | -40.0% |
| Tangible fixed assets | 22/27 | €101,795 | €76,526 | -€25,269 | -24.8% |
| Plant, machinery and equipment | 23 | €17,719 | €11,435 | -€6,284 | -35.5% |
| Furniture and vehicles | 24 | €70,254 | €53,711 | -€16,544 | -23.5% |
| Other tangible fixed assets | 26 | €13,822 | €11,381 | -€2,441 | -17.7% |
| Current assets | 29/58 | €83,472 | €136,277 | +€52,805 | +63.3% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,641 | €41,894 | +€37,253 | +803% |
| Trade receivables | 40 | €2,498 | €220 | -€2,278 | -91.2% |
| Other amounts receivable | 41 | €2,143 | €41,674 | +€39,531 | +1,845% |
| Cash at bank and in hand | 54/58 | €74,839 | €90,210 | +€15,371 | +20.5% |
| Deferred charges and accrued income | 490/1 | €992 | €1,173 | +€181 | +18.3% |
| Total equity and liabilities | 10/49 | €185,380 | €212,871 | +€27,491 | +14.8% |
| Equity | 10/15 | €130,504 | €25,963 | -€104,541 | -80.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,904 | €7,363 | -€104,541 | -93.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,469 | €4,469 | = | 0.0% |
| Distributable reserves | 133 | €107,435 | €2,894 | -€104,541 | -97.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,876 | €186,908 | +€132,033 | +241% |
| Amounts payable after more than one year | 17 | €13,780 | €0 | -€13,780 | -100% |
| Financial debts | 170/4 | €13,780 | €0 | -€13,780 | -100% |
| Amounts payable within one year | 42/48 | €40,866 | €186,678 | +€145,813 | +357% |
| Current portion of amounts payable after more than one year | 42 | €17,193 | €13,780 | -€3,413 | -19.9% |
| Trade debts | 44 | €17,436 | €13,454 | -€3,982 | -22.8% |
| Suppliers | 440/4 | €17,436 | €13,454 | -€3,982 | -22.8% |
| Taxes, remuneration and social security | 45 | €4,187 | €8,629 | +€4,442 | +106% |
| Taxes | 450/3 | €4,187 | €4,333 | +€146 | +3.5% |
| Remuneration and social security | 454/9 | - | €4,296 | +€4,296 | |
| Other amounts payable | 47/48 | €2,050 | €150,816 | +€148,766 | +7,259% |
| Accrued charges and deferred income | 492/3 | €230 | €230 | = | 0.0% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,060 | €26,013 | +€3,953 | +17.9% |
| Other operating charges | 640/8 | €975 | €1,000 | +€25 | +2.6% |
| Gross operating margin | 9900 | €108,005 | €84,472 | -€23,533 | -21.8% |
| Operating profit (loss) | 9901 | €84,971 | €57,459 | -€27,511 | -32.4% |
| Financial income | 75/76B | €5 | €1,107 | +€1,103 | +23,358% |
| Recurring financial income | 75 | €5 | €1,107 | +€1,103 | +23,358% |
| Financial charges | 65/66B | €2,150 | €1,191 | -€959 | -44.6% |
| Recurring financial charges | 65 | €2,150 | €1,191 | -€959 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €82,825 | €57,375 | -€25,450 | -30.7% |
| Income taxes | 67/77 | €15,857 | €11,917 | -€3,940 | -24.8% |
| Profit (loss) for the period | 9904 | €66,968 | €45,459 | -€21,509 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,968 | €45,459 | -€21,509 | -32.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.