ALAIN JOST: what changed
Two fiscal 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.
ALAIN JOST
Largest movements
- Tangible fixed assets -€45,730
down €45,730 (-81.7%), from €55,995 to €10,266
of which Furniture and vehicles: -€42,091
- Receivables within one year +€13,127
up €13,127 (+251.0%), from €5,231 to €18,358
of which Trade receivables: +€13,126
- Intangible fixed assets +€3,500
new in 2025: €3,500
- Cash -€3,454
no longer reported in 2025 (was €3,454)
mainly Net result for the year (-€21,510) and Receivables within one year (-€13,127)
- Financial fixed assets -€1,000
down €1,000 (-73.9%), from €1,353 to €353
- Profit (loss) carried forward -€21,510
down €21,510 (-39.9%), from -€53,973 to -€75,483
- Tax, wage and social debts -€10,997
down €10,997 (-94.5%), from €11,631 to €635
of which Remuneration and social security: -€10,754
- Trade debts -€2,852
down €2,852 (-7.3%), from €39,281 to €36,429
- Short-term financial debts +€817
up €817 (+3.4%), from €23,783 to €24,600
- Gross operating margin -€60,646
down €60,646 (-69.4%), from €87,429 to €26,783
- Staff costs -€46,990
no longer reported in 2025 (was €46,990)
- Depreciation -€11,959
down €11,959 (-68.7%), from €17,402 to €5,443
- Financial charges -€1,572
down €1,572 (-38.2%), from €4,117 to €2,545
- Other operating charges -€1,487
down €1,487 (-98.3%), from €1,513 to €26
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.
Cash bridge derived
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 | €66,507 | €32,476 | -€34,031 | -51.2% |
| Fixed assets | 21/28 | €57,348 | €14,118 | -€43,230 | -75.4% |
| Intangible fixed assets | 21 | - | €3,500 | +€3,500 | |
| Tangible fixed assets | 22/27 | €55,995 | €10,266 | -€45,730 | -81.7% |
| Land and buildings | 22 | €2,000 | €2,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,607 | €4,969 | -€3,638 | -42.3% |
| Furniture and vehicles | 24 | €45,388 | €3,297 | -€42,091 | -92.7% |
| Financial fixed assets | 28 | €1,353 | €353 | -€1,000 | -73.9% |
| Current assets | 29/58 | €9,160 | €18,358 | +€9,199 | +100.4% |
| Amounts receivable within one year | 40/41 | €5,231 | €18,358 | +€13,127 | +251.0% |
| Trade receivables | 40 | €5,231 | €18,357 | +€13,126 | +250.9% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €3,454 | - | -€3,454 | |
| Deferred charges and accrued income | 490/1 | €474 | - | -€474 | |
| Total equity and liabilities | 10/49 | €66,507 | €32,476 | -€34,031 | -51.2% |
| Equity | 10/15 | -€51,473 | -€72,983 | -€21,510 | -41.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,973 | -€75,483 | -€21,510 | -39.9% |
| Amounts payable | 17/49 | €117,981 | €105,459 | -€12,522 | -10.6% |
| Amounts payable within one year | 42/48 | €117,981 | €105,459 | -€12,522 | -10.6% |
| Financial debts | 43 | €23,783 | €24,600 | +€817 | +3.4% |
| Credit institutions | 430/8 | €23,783 | €24,600 | +€817 | +3.4% |
| Trade debts | 44 | €39,281 | €36,429 | -€2,852 | -7.3% |
| Suppliers | 440/4 | €39,281 | €36,429 | -€2,852 | -7.3% |
| Taxes, remuneration and social security | 45 | €11,631 | €635 | -€10,997 | -94.5% |
| Taxes | 450/3 | €878 | €635 | -€243 | -27.7% |
| Remuneration and social security | 454/9 | €10,754 | - | -€10,754 | |
| Other amounts payable | 47/48 | €43,286 | €43,796 | +€510 | +1.2% |
| Remuneration, social security and pensions | 62 | €46,990 | - | -€46,990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,402 | €5,443 | -€11,959 | -68.7% |
| Other operating charges | 640/8 | €1,513 | €26 | -€1,487 | -98.3% |
| Non-recurring operating charges | 66A | - | €40,287 | +€40,287 | |
| Gross operating margin | 9900 | €87,429 | €26,783 | -€60,646 | -69.4% |
| Operating profit (loss) | 9901 | €21,524 | -€18,973 | -€40,497 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €4,117 | €2,545 | -€1,572 | -38.2% |
| Recurring financial charges | 65 | €4,117 | €2,545 | -€1,572 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €17,407 | -€21,510 | -€38,916 | |
| Profit (loss) for the period | 9904 | €17,407 | -€21,510 | -€38,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,407 | -€21,510 | -€38,916 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.