JO-SI: 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-SI
Largest movements
- Receivables after one year -€14,194
no longer reported in 2024 (was €14,194)
- Receivables within one year +€7,028
up €7,028 (+161.9%), from €4,342 to €11,370
of which Other amounts receivable: +€9,060
- Deferred charges and accrued income +€699
up €699 (+15.6%), from €4,482 to €5,181
- Debts after one year -€2,500
down €2,500 (-9.5%), from €26,325 to €23,825
- Profit (loss) carried forward -€2,409
down €2,409 (-6.4%), from -€37,684 to -€40,093
- Trade debts -€2,029
down €2,029 (-18.3%), from €11,064 to €9,035
- Accrued charges and deferred income +€561
up €561 (+37.0%), from €1,515 to €2,075
- Gross operating margin +€3,613
up €3,613 (+64.2%), from -€5,628 to -€2,016
- Other operating charges +€512
up €512 (+99.1%), from €516 to €1,028
- Financial income -€284
down €284 (-28.7%), from €987 to €704
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,030 | €16,652 | -€6,378 | -27.7% |
| Current assets | 29/58 | €23,030 | €16,652 | -€6,378 | -27.7% |
| Amounts receivable after more than one year | 29 | €14,194 | - | -€14,194 | |
| Other amounts receivable | 291 | €14,194 | - | -€14,194 | |
| Amounts receivable within one year | 40/41 | €4,342 | €11,370 | +€7,028 | +161.9% |
| Trade receivables | 40 | €4,325 | €2,293 | -€2,032 | -47.0% |
| Other amounts receivable | 41 | €17 | €9,077 | +€9,060 | +52981.2% |
| Cash at bank and in hand | 54/58 | €11 | €101 | +€90 | +800.6% |
| Deferred charges and accrued income | 490/1 | €4,482 | €5,181 | +€699 | +15.6% |
| Total equity and liabilities | 10/49 | €23,030 | €16,652 | -€6,378 | -27.7% |
| Equity | 10/15 | -€19,092 | -€21,501 | -€2,409 | -12.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,684 | -€40,093 | -€2,409 | -6.4% |
| Amounts payable | 17/49 | €42,121 | €38,153 | -€3,969 | -9.4% |
| Amounts payable after more than one year | 17 | €26,325 | €23,825 | -€2,500 | -9.5% |
| Other amounts payable | 178/9 | €26,325 | €23,825 | -€2,500 | -9.5% |
| Amounts payable within one year | 42/48 | €14,282 | €12,253 | -€2,029 | -14.2% |
| Trade debts | 44 | €11,064 | €9,035 | -€2,029 | -18.3% |
| Suppliers | 440/4 | €11,064 | €9,035 | -€2,029 | -18.3% |
| Taxes, remuneration and social security | 45 | €3,218 | €3,218 | = | 0.0% |
| Taxes | 450/3 | €3,218 | €3,218 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,515 | €2,075 | +€561 | +37.0% |
| Other operating charges | 640/8 | €516 | €1,028 | +€512 | +99.1% |
| Gross operating margin | 9900 | -€5,628 | -€2,016 | +€3,613 | +64.2% |
| Operating profit (loss) | 9901 | -€6,144 | -€3,044 | +€3,101 | +50.5% |
| Financial income | 75/76B | €987 | €704 | -€284 | -28.7% |
| Recurring financial income | 75 | €987 | €704 | -€284 | -28.7% |
| Financial charges | 65/66B | €21 | €69 | +€48 | +233.7% |
| Recurring financial charges | 65 | €21 | €69 | +€48 | +233.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,178 | -€2,409 | +€2,769 | +53.5% |
| Profit (loss) for the period | 9904 | -€5,178 | -€2,409 | +€2,769 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,178 | -€2,409 | +€2,769 | +53.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.