JOANDI GESCHENKEN BVBA: what changed
JOANDI GESCHENKEN BVBA
Largest movements
- Cash +€117,539
up €117,539 (+512%), from €22,962 to €140,501
mainly Investment in fixed assets (net) (+€75,316) and Net result for the year (+€39,889)
- Tangible fixed assets -€75,332
down €75,332 (-99.6%), from €75,645 to €313
of which Land and buildings: -€75,645
- Receivables within one year -€2,791
down €2,791 (-56.0%), from €4,980 to €2,189
of which Trade receivables: -€2,799
- Reserves +€39,056
up €39,056 (+47.3%), from €82,497 to €121,553
of which Distributable reserves: +€39,056
- Gross operating margin +€48,985
up €48,985 (+490%), from €9,995 to €58,980
- Taxes +€17,322
up €17,322 (+951%), from €1,821 to €19,143
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,587 | €143,003 | +€39,416 | +38.1% |
| Fixed assets | 21/28 | €75,645 | €313 | -€75,332 | -99.6% |
| Tangible fixed assets | 22/27 | €75,645 | €313 | -€75,332 | -99.6% |
| Land and buildings | 22 | €75,645 | - | -€75,645 | |
| Plant, machinery and equipment | 23 | - | €313 | +€313 | |
| Current assets | 29/58 | €27,942 | €142,690 | +€114,748 | +411% |
| Amounts receivable within one year | 40/41 | €4,980 | €2,189 | -€2,791 | -56.0% |
| Trade receivables | 40 | €2,799 | - | -€2,799 | |
| Other amounts receivable | 41 | €2,182 | €2,189 | +€8 | +0.4% |
| Cash at bank and in hand | 54/58 | €22,962 | €140,501 | +€117,539 | +512% |
| Total equity and liabilities | 10/49 | €103,587 | €143,003 | +€39,416 | +38.1% |
| Equity | 10/15 | €101,097 | €140,153 | +€39,056 | +38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,497 | €121,553 | +€39,056 | +47.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,637 | €119,693 | +€39,056 | +48.4% |
| Amounts payable | 17/49 | €2,490 | €2,850 | +€360 | +14.5% |
| Amounts payable within one year | 42/48 | €2,490 | €2,850 | +€360 | +14.5% |
| Trade debts | 44 | €424 | - | -€424 | |
| Suppliers | 440/4 | €424 | - | -€424 | |
| Advances received on contracts in progress | 46 | - | €247 | +€247 | |
| Taxes, remuneration and social security | 45 | €908 | €1,709 | +€801 | +88.3% |
| Taxes | 450/3 | €908 | €1,709 | +€801 | +88.3% |
| Other amounts payable | 47/48 | €1,158 | €893 | -€265 | -22.8% |
| Non-recurring operating income | 76A | €165 | €54,788 | +€54,622 | +33,046% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16 | +€16 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €9,995 | €58,980 | +€48,985 | +490% |
| Operating profit (loss) | 9901 | €9,854 | €58,820 | +€48,966 | +497% |
| Financial income | 75/76B | €0 | €527 | +€527 | +5,274,400% |
| Recurring financial income | 75 | €0 | €527 | +€527 | +5,274,400% |
| Financial charges | 65/66B | €122 | €315 | +€193 | +159% |
| Recurring financial charges | 65 | €122 | €315 | +€193 | +159% |
| Profit (loss) for the period before taxes | 9903 | €9,732 | €59,032 | +€49,300 | +507% |
| Income taxes | 67/77 | €1,821 | €19,143 | +€17,322 | +951% |
| Profit (loss) for the period | 9904 | €7,911 | €39,889 | +€31,978 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €7,911 | €39,889 | +€31,978 | +404% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.