JO POS: 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.
JO POS
Largest movements
- Receivables within one year +€8,288
up €8,288 (+11.6%), from €71,645 to €79,932
of which Trade receivables: +€8,802
- Tangible fixed assets +€3,090
up €3,090 (+71.7%), from €4,310 to €7,400
- Profit (loss) carried forward +€8,451
up €8,451 (+25.3%), from €33,429 to €41,880
- Trade debts +€2,679
up €2,679 (+304.5%), from €880 to €3,559
- Gross operating margin -€26,870
down €26,870 (-37.1%), from €72,394 to €45,524
- Taxes -€5,623
down €5,623 (-65.0%), from €8,646 to €3,023
- Depreciation +€1,437
up €1,437 (+122.5%), from €1,173 to €2,610
- Financial charges +€1,271
up €1,271 (+79.1%), from €1,608 to €2,878
- Financial income +€788
up €788 (+64.6%), from €1,221 to €2,009
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,787 | €94,320 | +€11,533 | +13.9% |
| Fixed assets | 21/28 | €4,310 | €7,400 | +€3,090 | +71.7% |
| Tangible fixed assets | 22/27 | €4,310 | €7,400 | +€3,090 | +71.7% |
| Furniture and vehicles | 24 | €4,310 | €7,400 | +€3,090 | +71.7% |
| Current assets | 29/58 | €78,477 | €86,920 | +€8,443 | +10.8% |
| Amounts receivable within one year | 40/41 | €71,645 | €79,932 | +€8,288 | +11.6% |
| Trade receivables | 40 | €33,536 | €42,338 | +€8,802 | +26.2% |
| Other amounts receivable | 41 | €38,109 | €37,595 | -€514 | -1.3% |
| Current investments | 50/53 | €4,439 | €4,432 | -€8 | -0.2% |
| Deferred charges and accrued income | 490/1 | €2,393 | €2,556 | +€163 | +6.8% |
| Total equity and liabilities | 10/49 | €82,787 | €94,320 | +€11,533 | +13.9% |
| Equity | 10/15 | €36,429 | €44,880 | +€8,451 | +23.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,429 | €41,880 | +€8,451 | +25.3% |
| Amounts payable | 17/49 | €46,358 | €49,440 | +€3,082 | +6.6% |
| Amounts payable within one year | 42/48 | €46,358 | €49,440 | +€3,082 | +6.6% |
| Trade debts | 44 | €880 | €3,559 | +€2,679 | +304.5% |
| Suppliers | 440/4 | €880 | €3,559 | +€2,679 | +304.5% |
| Taxes, remuneration and social security | 45 | €15,478 | €15,881 | +€403 | +2.6% |
| Taxes | 450/3 | €15,478 | €15,881 | +€403 | +2.6% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,173 | €2,610 | +€1,437 | +122.5% |
| Other operating charges | 640/8 | €483 | €570 | +€86 | +17.9% |
| Gross operating margin | 9900 | €72,394 | €45,524 | -€26,870 | -37.1% |
| Operating profit (loss) | 9901 | €70,738 | €42,344 | -€28,394 | -40.1% |
| Financial income | 75/76B | €1,221 | €2,009 | +€788 | +64.6% |
| Recurring financial income | 75 | €1,221 | €2,009 | +€788 | +64.6% |
| Financial charges | 65/66B | €1,608 | €2,878 | +€1,271 | +79.1% |
| Recurring financial charges | 65 | €1,608 | €2,878 | +€1,271 | +79.1% |
| Profit (loss) for the period before taxes | 9903 | €70,351 | €41,474 | -€28,877 | -41.0% |
| Income taxes | 67/77 | €8,646 | €3,023 | -€5,623 | -65.0% |
| Profit (loss) for the period | 9904 | €61,705 | €38,451 | -€23,254 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,705 | €38,451 | -€23,254 | -37.7% |
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 29 September 2026 via checked.be.