Franz JOST: 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.
Franz JOST
Largest movements
- Current investments -€1.3m
down €1.3m (-51.5%), from €2.5m to €1.2m
- Receivables within one year -€204,172
down €204,172 (-59.9%), from €341,004 to €136,832
of which Other amounts receivable: -€225,123
- Cash +€183,210
up €183,210 (+30.4%), from €602,313 to €785,523
mainly Current investments (+€1.3m) and Net result for the year (+€685,113)
- Tangible fixed assets +€85,480
up €85,480 (+15.8%), from €539,404 to €624,885
of which Plant, machinery and equipment: +€51,887
- Reserves -€1.2m
down €1.2m (-86.3%), from €1.4m to €196,839
of which Distributable reserves: -€1.1m
- Trade debts +€130,028
up €130,028 (+167%), from €78,001 to €208,029
- Other debts -€110,000
down €110,000 (-12.2%), from €900,000 to €790,000
- Taxes +€115,607
up €115,607 (+1,005%), from €11,500 to €127,107
- Gross operating margin -€46,483
down €46,483 (-3.8%), from €1.2m to €1.2m
- Staff costs +€46,306
up €46,306 (+19.9%), from €232,234 to €278,541
- Financial income -€23,506
down €23,506 (-22.9%), from €102,775 to €79,268
of which Financial income: -€23,988
- Financial charges +€16,746
up €16,746 (+91.0%), from €18,403 to €35,149
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 | €4,280,713 | €3,087,708 | -€1.2m | -27.9% |
| Fixed assets | 21/28 | €539,404 | €624,885 | +€85,480 | +15.8% |
| Tangible fixed assets | 22/27 | €539,404 | €624,885 | +€85,480 | +15.8% |
| Land and buildings | 22 | €396,412 | €430,331 | +€33,919 | +8.6% |
| Plant, machinery and equipment | 23 | €136,821 | €188,708 | +€51,887 | +37.9% |
| Furniture and vehicles | 24 | €6,171 | €5,846 | -€326 | -5.3% |
| Current assets | 29/58 | €3,741,309 | €2,462,824 | -€1.3m | -34.2% |
| Stocks and contracts in progress | 3 | €310,861 | €329,585 | +€18,724 | +6.0% |
| Stocks | 30/36 | €310,861 | €329,585 | +€18,724 | +6.0% |
| Amounts receivable within one year | 40/41 | €341,004 | €136,832 | -€204,172 | -59.9% |
| Trade receivables | 40 | €112,644 | €133,595 | +€20,951 | +18.6% |
| Other amounts receivable | 41 | €228,360 | €3,237 | -€225,123 | -98.6% |
| Current investments | 50/53 | €2,479,758 | €1,202,736 | -€1.3m | -51.5% |
| Cash at bank and in hand | 54/58 | €602,313 | €785,523 | +€183,210 | +30.4% |
| Deferred charges and accrued income | 490/1 | €7,372 | €8,148 | +€775 | +10.5% |
| Total equity and liabilities | 10/49 | €4,280,713 | €3,087,708 | -€1.2m | -27.9% |
| Equity | 10/15 | €3,268,226 | €2,049,993 | -€1.2m | -37.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,435,139 | €196,839 | -€1.2m | -86.3% |
| Non-distributable reserves | 130/1 | €28,439 | €28,439 | = | 0.0% |
| Legal reserve | 130 | €28,439 | €28,439 | = | 0.0% |
| Tax-exempt reserves | 132 | €294,700 | €168,400 | -€126,300 | -42.9% |
| Distributable reserves | 133 | €1,112,000 | - | -€1.1m | |
| Profit (loss) carried forward | 14 | €1,705,965 | €1,727,378 | +€21,413 | +1.3% |
| Investment grants | 15 | €2,122 | €776 | -€1,346 | -63.4% |
| Amounts payable | 17/49 | €1,012,488 | €1,037,716 | +€25,228 | +2.5% |
| Amounts payable within one year | 42/48 | €1,012,488 | €1,037,716 | +€25,228 | +2.5% |
| Trade debts | 44 | €78,001 | €208,029 | +€130,028 | +167% |
| Suppliers | 440/4 | €78,001 | €208,029 | +€130,028 | +167% |
| Taxes, remuneration and social security | 45 | €34,487 | €39,687 | +€5,200 | +15.1% |
| Taxes | 450/3 | - | €205 | +€205 | |
| Remuneration and social security | 454/9 | €34,487 | €39,482 | +€4,995 | +14.5% |
| Other amounts payable | 47/48 | €900,000 | €790,000 | -€110,000 | -12.2% |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Remuneration, social security and pensions | 62 | €232,234 | €278,541 | +€46,306 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,712 | €96,880 | -€1,832 | -1.9% |
| Other operating charges | 640/8 | €28,141 | €25,974 | -€2,167 | -7.7% |
| Gross operating margin | 9900 | €1,215,979 | €1,169,496 | -€46,483 | -3.8% |
| Operating profit (loss) | 9901 | €856,891 | €768,100 | -€88,791 | -10.4% |
| Financial income | 75/76B | €102,775 | €79,268 | -€23,506 | -22.9% |
| Recurring financial income | 75 | €102,775 | €78,786 | -€23,988 | -23.3% |
| Non-recurring financial income | 76B | - | €482 | +€482 | |
| Financial charges | 65/66B | €18,403 | €35,149 | +€16,746 | +91.0% |
| Recurring financial charges | 65 | €18,403 | €35,149 | +€16,746 | +91.0% |
| Profit (loss) for the period before taxes | 9903 | €941,263 | €812,219 | -€129,043 | -13.7% |
| Income taxes | 67/77 | €11,500 | €127,107 | +€115,607 | +1,005% |
| Profit (loss) for the period | 9904 | €929,763 | €685,113 | -€244,650 | -26.3% |
| Transfer from tax-exempt reserves | 789 | €210,500 | €126,300 | -€84,200 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,140,263 | €811,413 | -€328,850 | -28.8% |
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 18 October 2026 via checked.be.