JOA SERVICES: 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.
JOA SERVICES
Largest movements
- Receivables within one year +€4,821
up €4,821 (+53.9%), from €8,951 to €13,772
of which Other amounts receivable: +€3,596
- Reserves +€20,279
up €20,279 (+22.0%), from €92,077 to €112,355
- Other debts -€11,020
down €11,020 (-81.5%), from €13,520 to €2,500
- Tax, wage and social debts -€4,812
down €4,812 (-42.4%), from €11,339 to €6,527
of which Remuneration and social security: -€2,575
- Gross operating margin +€16,743
up €16,743 (+80.9%), from €20,689 to €37,432
- Taxes +€3,662
up €3,662 (+75.0%), from €4,885 to €8,547
- Other operating charges +€1,730
up €1,730 (+73.4%), from €2,358 to €4,088
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 | €139,929 | €143,264 | +€3,335 | +2.4% |
| Current assets | 29/58 | €139,929 | €143,264 | +€3,335 | +2.4% |
| Amounts receivable within one year | 40/41 | €8,951 | €13,772 | +€4,821 | +53.9% |
| Trade receivables | 40 | €8,336 | €9,561 | +€1,225 | +14.7% |
| Other amounts receivable | 41 | €615 | €4,211 | +€3,596 | +584.5% |
| Cash at bank and in hand | 54/58 | €127,630 | €127,448 | -€182 | -0.1% |
| Deferred charges and accrued income | 490/1 | €3,347 | €2,043 | -€1,304 | -39.0% |
| Total equity and liabilities | 10/49 | €139,929 | €143,264 | +€3,335 | +2.4% |
| Equity | 10/15 | €110,677 | €130,955 | +€20,279 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,077 | €112,355 | +€20,279 | +22.0% |
| Distributable reserves | 133 | €92,077 | €112,355 | +€20,279 | +22.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,252 | €12,309 | -€16,943 | -57.9% |
| Amounts payable within one year | 42/48 | €28,456 | €11,609 | -€16,847 | -59.2% |
| Trade debts | 44 | €3,596 | €2,581 | -€1,015 | -28.2% |
| Suppliers | 440/4 | €3,596 | €2,581 | -€1,015 | -28.2% |
| Taxes, remuneration and social security | 45 | €11,339 | €6,527 | -€4,812 | -42.4% |
| Taxes | 450/3 | €8,764 | €6,527 | -€2,237 | -25.5% |
| Remuneration and social security | 454/9 | €2,575 | €0 | -€2,575 | -100.0% |
| Other amounts payable | 47/48 | €13,520 | €2,500 | -€11,020 | -81.5% |
| Accrued charges and deferred income | 492/3 | €796 | €700 | -€96 | -12.1% |
| Non-recurring operating income | 76A | - | €7,402 | +€7,402 | |
| Other operating charges | 640/8 | €2,358 | €4,088 | +€1,730 | +73.4% |
| Gross operating margin | 9900 | €20,689 | €37,432 | +€16,743 | +80.9% |
| Operating profit (loss) | 9901 | €18,331 | €33,344 | +€15,013 | +81.9% |
| Financial income | 75/76B | €9 | €0 | -€9 | -98.9% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -98.9% |
| Financial charges | 65/66B | €2,177 | €2,019 | -€157 | -7.2% |
| Recurring financial charges | 65 | €2,177 | €2,019 | -€157 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €16,164 | €31,325 | +€15,161 | +93.8% |
| Income taxes | 67/77 | €4,885 | €8,547 | +€3,662 | +75.0% |
| Profit (loss) for the period | 9904 | €11,279 | €22,779 | +€11,500 | +102.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,279 | €22,779 | +€11,500 | +102.0% |
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 11 October 2026 via checked.be.