Jan Joos: 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.
Jan Joos
Largest movements
- Receivables within one year +€16,951
up €16,951 (+176.0%), from €9,633 to €26,583
- Cash +€12,180
up €12,180 (+38.7%), from €31,464 to €43,645
mainly Net result for the year (+€34,297) and Trade debts (+€1,847)
- Tangible fixed assets +€1,362
up €1,362 (+82.6%), from €1,649 to €3,011
- Profit (loss) carried forward +€34,297
up €34,297 (+123.5%), from €27,768 to €62,064
- Tax, wage and social debts -€6,247
down €6,247 (-53.0%), from €11,791 to €5,544
- Trade debts +€1,847
up €1,847 (+235.4%), from €784 to €2,631
- Gross operating margin +€9,047
up €9,047 (+25.4%), from €35,684 to €44,731
- Taxes +€1,721
up €1,721 (+24.2%), from €7,116 to €8,838
- Depreciation +€899
up €899 (+241.1%), from €373 to €1,273
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 | €43,343 | €73,239 | +€29,897 | +69.0% |
| Fixed assets | 21/28 | €1,649 | €3,011 | +€1,362 | +82.6% |
| Tangible fixed assets | 22/27 | €1,649 | €3,011 | +€1,362 | +82.6% |
| Furniture and vehicles | 24 | €1,649 | €3,011 | +€1,362 | +82.6% |
| Current assets | 29/58 | €41,694 | €70,228 | +€28,535 | +68.4% |
| Amounts receivable within one year | 40/41 | €9,633 | €26,583 | +€16,951 | +176.0% |
| Other amounts receivable | 41 | €9,633 | €26,583 | +€16,951 | +176.0% |
| Cash at bank and in hand | 54/58 | €31,464 | €43,645 | +€12,180 | +38.7% |
| Deferred charges and accrued income | 490/1 | €597 | €0 | -€597 | -100.0% |
| Total equity and liabilities | 10/49 | €43,343 | €73,239 | +€29,897 | +69.0% |
| Equity | 10/15 | €30,768 | €65,064 | +€34,297 | +111.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,768 | €62,064 | +€34,297 | +123.5% |
| Amounts payable | 17/49 | €12,575 | €8,175 | -€4,400 | -35.0% |
| Amounts payable within one year | 42/48 | €12,575 | €8,175 | -€4,400 | -35.0% |
| Trade debts | 44 | €784 | €2,631 | +€1,847 | +235.4% |
| Suppliers | 440/4 | €784 | €2,631 | +€1,847 | +235.4% |
| Taxes, remuneration and social security | 45 | €11,791 | €5,544 | -€6,247 | -53.0% |
| Taxes | 450/3 | €11,791 | €5,544 | -€6,247 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €1,273 | +€899 | +241.1% |
| Other operating charges | 640/8 | €387 | €562 | +€174 | +45.0% |
| Gross operating margin | 9900 | €35,684 | €44,731 | +€9,047 | +25.4% |
| Operating profit (loss) | 9901 | €34,924 | €42,896 | +€7,973 | +22.8% |
| Financial income | 75/76B | €98 | €528 | +€430 | +438.0% |
| Recurring financial income | 75 | €98 | €528 | +€430 | +438.0% |
| Financial charges | 65/66B | €138 | €290 | +€153 | +111.0% |
| Recurring financial charges | 65 | €138 | €290 | +€153 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | €34,884 | €43,134 | +€8,250 | +23.7% |
| Income taxes | 67/77 | €7,116 | €8,838 | +€1,721 | +24.2% |
| Profit (loss) for the period | 9904 | €27,768 | €34,297 | +€6,529 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,768 | €34,297 | +€6,529 | +23.5% |
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 10 October 2026 via checked.be.