Joccon: 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.
Joccon
Largest movements
- Receivables within one year +€15,495
up €15,495 (+9.0%), from €172,789 to €188,284
of which Other amounts receivable: +€30,284
- Tangible fixed assets -€7,096
down €7,096 (-1.7%), from €406,134 to €399,038
of which Land and buildings: -€7,480
- Debts after one year -€28,169
down €28,169 (-13.3%), from €211,374 to €183,206
- Profit (loss) carried forward +€26,874
up €26,874 (+10.7%), from €251,698 to €278,572
- Advances received +€16,625
new in 2026: €16,625
- Gross operating margin -€24,947
down €24,947 (-14.2%), from €175,379 to €150,431
- Staff costs +€9,180
up €9,180 (+23.6%), from €38,832 to €48,012
- Depreciation +€5,013
up €5,013 (+15.8%), from €31,753 to €36,766
- Taxes +€4,557
up €4,557 (+16.4%), from €27,718 to €32,275
- Other operating charges -€1,960
down €1,960 (-44.9%), from €4,370 to €2,410
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,858 | €624,986 | +€13,128 | +2.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €431,134 | €424,038 | -€7,096 | -1.6% |
| Tangible fixed assets | 22/27 | €406,134 | €399,038 | -€7,096 | -1.7% |
| Land and buildings | 22 | €358,123 | €350,643 | -€7,480 | -2.1% |
| Plant, machinery and equipment | 23 | €13,220 | €13,124 | -€95 | -0.7% |
| Furniture and vehicles | 24 | €34,792 | €35,271 | +€480 | +1.4% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €180,724 | €200,948 | +€20,224 | +11.2% |
| Amounts receivable within one year | 40/41 | €172,789 | €188,284 | +€15,495 | +9.0% |
| Trade receivables | 40 | €14,790 | - | -€14,790 | |
| Other amounts receivable | 41 | €157,999 | €188,284 | +€30,284 | +19.2% |
| Cash at bank and in hand | 54/58 | €7,935 | €12,664 | +€4,729 | +59.6% |
| Total equity and liabilities | 10/49 | €611,858 | €624,986 | +€13,128 | +2.1% |
| Equity | 10/15 | €314,584 | €341,458 | +€26,874 | +8.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €42,886 | €42,886 | = | 0.0% |
| Distributable reserves | 133 | €42,886 | €42,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251,698 | €278,572 | +€26,874 | +10.7% |
| Amounts payable | 17/49 | €297,274 | €283,528 | -€13,746 | -4.6% |
| Amounts payable after more than one year | 17 | €211,374 | €183,206 | -€28,169 | -13.3% |
| Financial debts | 170/4 | €211,374 | €183,206 | -€28,169 | -13.3% |
| Amounts payable within one year | 42/48 | €82,724 | €97,117 | +€14,393 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €31,169 | €28,169 | -€3,000 | -9.6% |
| Trade debts | 44 | €33,535 | €30,136 | -€3,399 | -10.1% |
| Suppliers | 440/4 | €33,535 | €30,136 | -€3,399 | -10.1% |
| Advances received on contracts in progress | 46 | - | €16,625 | +€16,625 | |
| Taxes, remuneration and social security | 45 | €18,021 | €22,188 | +€4,167 | +23.1% |
| Taxes | 450/3 | €10,262 | €13,891 | +€3,630 | +35.4% |
| Remuneration and social security | 454/9 | €7,759 | €8,296 | +€537 | +6.9% |
| Accrued charges and deferred income | 492/3 | €3,176 | €3,205 | +€30 | +0.9% |
| Non-recurring operating income | 76A | €800 | - | -€800 | |
| Remuneration, social security and pensions | 62 | €38,832 | €48,012 | +€9,180 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,753 | €36,766 | +€5,013 | +15.8% |
| Other operating charges | 640/8 | €4,370 | €2,410 | -€1,960 | -44.9% |
| Gross operating margin | 9900 | €175,379 | €150,431 | -€24,947 | -14.2% |
| Operating profit (loss) | 9901 | €100,423 | €63,243 | -€37,180 | -37.0% |
| Financial charges | 65/66B | €3,995 | €4,095 | +€100 | +2.5% |
| Recurring financial charges | 65 | €3,995 | €4,095 | +€100 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €96,428 | €59,148 | -€37,280 | -38.7% |
| Income taxes | 67/77 | €27,718 | €32,275 | +€4,557 | +16.4% |
| Profit (loss) for the period | 9904 | €68,711 | €26,874 | -€41,837 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,711 | €26,874 | -€41,837 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.