JOANSONS: 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.
JOANSONS
Largest movements
- Receivables within one year -€22,811
down €22,811 (-27.0%), from €84,552 to €61,740
of which Other amounts receivable: -€16,390
- Cash +€6,246
up €6,246, from €0 to €6,246
mainly Receivables within one year (+€22,811) and Net result for the year (+€4,157)
- Debts after one year -€19,000
down €19,000 (-6.3%), from €304,000 to €285,000
- Financial charges -€3,326
down €3,326 (-17.2%), from €19,320 to €15,994
- Taxes +€938
up €938 (+184%), from €509 to €1,447
- Financial income -€447
down €447 (-21.8%), from €2,049 to €1,601
- Gross operating margin +€215
up €215 (+1.1%), from €20,210 to €20,425
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.
Derived cash bridge
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 | €461,064 | €444,499 | -€16,565 | -3.6% |
| Fixed assets | 21/28 | €374,592 | €374,592 | = | 0.0% |
| Financial fixed assets | 28 | €374,592 | €374,592 | = | 0.0% |
| Current assets | 29/58 | €86,472 | €69,907 | -€16,565 | -19.2% |
| Amounts receivable within one year | 40/41 | €84,552 | €61,740 | -€22,811 | -27.0% |
| Trade receivables | 40 | €6,422 | €0 | -€6,422 | -100% |
| Other amounts receivable | 41 | €78,130 | €61,740 | -€16,390 | -21.0% |
| Cash at bank and in hand | 54/58 | €0 | €6,246 | +€6,246 | |
| Deferred charges and accrued income | 490/1 | €1,920 | €1,920 | = | 0.0% |
| Total equity and liabilities | 10/49 | €461,064 | €444,499 | -€16,565 | -3.6% |
| Equity | 10/15 | €114,837 | €118,994 | +€4,157 | +3.6% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,837 | €23,994 | +€4,157 | +21.0% |
| Amounts payable | 17/49 | €346,227 | €325,505 | -€20,721 | -6.0% |
| Amounts payable after more than one year | 17 | €304,000 | €285,000 | -€19,000 | -6.3% |
| Financial debts | 170/4 | €304,000 | €285,000 | -€19,000 | -6.3% |
| Amounts payable within one year | 42/48 | €41,216 | €39,395 | -€1,821 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €19,000 | €19,000 | = | 0.0% |
| Financial debts | 43 | €1,444 | €0 | -€1,444 | -100% |
| Credit institutions | 430/8 | €1,444 | €0 | -€1,444 | -100% |
| Trade debts | 44 | €1,367 | €987 | -€380 | -27.8% |
| Suppliers | 440/4 | €1,367 | €987 | -€380 | -27.8% |
| Taxes, remuneration and social security | 45 | €2,082 | €1,378 | -€704 | -33.8% |
| Taxes | 450/3 | €2,082 | €1,378 | -€704 | -33.8% |
| Other amounts payable | 47/48 | €17,322 | €18,030 | +€708 | +4.1% |
| Accrued charges and deferred income | 492/3 | €1,011 | €1,110 | +€100 | +9.9% |
| Other operating charges | 640/8 | €392 | €428 | +€36 | +9.1% |
| Gross operating margin | 9900 | €20,210 | €20,425 | +€215 | +1.1% |
| Operating profit (loss) | 9901 | €19,818 | €19,997 | +€179 | +0.9% |
| Financial income | 75/76B | €2,049 | €1,601 | -€447 | -21.8% |
| Recurring financial income | 75 | €2,049 | €1,601 | -€447 | -21.8% |
| Financial charges | 65/66B | €19,320 | €15,994 | -€3,326 | -17.2% |
| Recurring financial charges | 65 | €19,320 | €15,994 | -€3,326 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €2,546 | €5,604 | +€3,058 | +120% |
| Income taxes | 67/77 | €509 | €1,447 | +€938 | +184% |
| Profit (loss) for the period | 9904 | €2,037 | €4,157 | +€2,120 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €2,037 | €4,157 | +€2,120 | +104% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.