Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
-
Tight liquidity NBB
Cash and receivables cover 1 % of short-term debt in 2026; threshold 65 %.
Financials
Financial year 2026
JOCA from Aalst, company number BE0450728316, closed financial year 2026 with a result of € 44,018 after tax. For that financial year JOCA recorded a gross margin of € 234,864 and equity of € 4.7 million. Compared with financial year 2025, the result moved from € 38,862 to € 44,018. Profitable, and profit is growing. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on June 29, 2026.
€ 4.7 million
▲ 1% vs 2025
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 44,018
▲ 13% vs 2025
Profit after tax over the fiscal year.
€ 4,360
▼ 70% vs 2025
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2026. Retained profit grew to € 1.6 million.
People and assets in 2026
€ 7,482
▲ € 5,931 vs 2025
Book value of vehicles, furniture and equipment.
Debts at end 2026
None
No bank loans on the last day of the fiscal year.
€ 998
▲ € 794 vs 2025
Supplier invoices still open on the last day of the fiscal year.
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| 2023 | 2024 | 2025 | 2026 | Change 2025 → 2026 | |
|---|---|---|---|---|---|
| Gross margin | € 43,609 | € 151,536 | € 223,615 | € 234,864 | ▲ 5% |
| Profit after taxes | € -19,344 | € 42,952 | € 38,862 | € 44,018 | ▲ 13% |
| Equity | € 1,542,664 | € 4,585,617 | € 4,624,479 | € 4,668,497 | ▲ 1% |
| Total debts | € 604,182 | € 940,684 | € 756,120 | € 601,282 | ▼ 20% |
| Cash | € 26,190 | € 11,690 | € 14,517 | € 4,360 | ▼ 70% |
| Land & buildings | € 2,114,987 | € 5,420,024 | € 5,357,637 | € 5,241,045 | ▼ 2% |
| Retained profit | € 1,480,664 | € 1,523,617 | € 1,562,479 | € 1,606,497 | ▲ 3% |
| Balance sheet total | € 2,146,846 | € 5,526,301 | € 5,380,599 | € 5,269,779 | ▼ 2% |
Key figures of JOCA, fiscal years 2023 to 2026, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2027) expected before 31 August 2027.
What happened to JOCA?
What happened at JOCA in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- Carla De Schepper stepped down as director. NBB
- Nicolas Miserez Nicolas stepped down as director. NBB
- Johan Miserez stepped down as director. NBB
- FREDERIC MISEREZ stepped down as director. NBB
- New annual accounts for financial year 2026: profit of € 44,018 (▲ 13% vs 2025). Source: NBB ↗
- Carla De Schepper became a director. NBB
- Nicolas Miserez Nicolas became a director. NBB
- Johan Miserez became a director. NBB
In short
From € 19,344 loss in 2023 to € 44,018 profit in 2026.
Paid € 2,728 in corporate taxes since 2023.
Best year ever: 2026, with € 44,018 profit.
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De Lijn 8 June 2026 New annual account 2025
filed on 8 June 2026
What was left
€ 20 k ▼ 91%
Money in the bank
€ 178 k ▼ 98%
Open the dossier →
NMBS 8 June 2026 New annual account 2025 What was left ▼ 80%
bpost 18 May 2026 New annual account 2025 What was left from loss to profit
Management
Directors
According to the 2026 annual accounts
Carla De Schepper
Managing director
since 2023 · until 2029
Nicolas Miserez Nicolas
Director
since 2023 · until 2029
Johan Miserez
Managing director
since 2023 · until 2029
FREDERIC MISEREZ
Director
since 2023 · until 2029
Establishments
Establishment units
Physical locations of this company
Hof Somergem 80
9300 Aalst
Leuvensestraat 23
1800 Vilvoorde
Active since 17 November 1993
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0450.728.316
- VAT number
- BE 0450.728.316
- Registered office
- Hof Somergem 80, 9300 Aalst
- Names & denominations
- JOCA
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 20 August 1993
- Peppol
- Active · Active since 5 Nov 2025