JOAQUIM DSS: 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.
JOAQUIM DSS
Largest movements
- Tangible fixed assets -€3,500
down €3,500 (-39.7%), from €8,810 to €5,310
- Cash +€783
up €783 (+52.3%), from €1,499 to €2,282
mainly Depreciation (+€3,500) and Tax, wage and social debts (+€2,209)
- Receivables within one year -€336
down €336 (-4.4%), from €7,624 to €7,288
of which Other amounts receivable: -€428
- Profit (loss) carried forward -€2,606
down €2,606, from €104 to -€2,502
- Other debts -€2,279
down €2,279 (-77.5%), from €2,939 to €661
- Tax, wage and social debts +€2,209
up €2,209 (+41.7%), from €5,304 to €7,513
of which Remuneration and social security: +€1,800
- Trade debts -€388
down €388 (-31.8%), from €1,218 to €830
- Gross operating margin -€11,495
down €11,495 (-82.9%), from €13,860 to €2,365
- Taxes -€2,895
down €2,895 (-87.6%), from €3,304 to €409
- Depreciation +€1,810
up €1,810 (+107%), from €1,690 to €3,500
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 | €18,665 | €15,601 | -€3,064 | -16.4% |
| Fixed assets | 21/28 | €8,810 | €5,310 | -€3,500 | -39.7% |
| Tangible fixed assets | 22/27 | €8,810 | €5,310 | -€3,500 | -39.7% |
| Furniture and vehicles | 24 | €8,810 | €5,310 | -€3,500 | -39.7% |
| Current assets | 29/58 | €9,854 | €10,291 | +€436 | +4.4% |
| Amounts receivable within one year | 40/41 | €7,624 | €7,288 | -€336 | -4.4% |
| Trade receivables | 40 | €6,831 | €6,923 | +€92 | +1.3% |
| Other amounts receivable | 41 | €793 | €365 | -€428 | -54.0% |
| Cash at bank and in hand | 54/58 | €1,499 | €2,282 | +€783 | +52.3% |
| Deferred charges and accrued income | 490/1 | €732 | €721 | -€11 | -1.5% |
| Total equity and liabilities | 10/49 | €18,665 | €15,601 | -€3,064 | -16.4% |
| Equity | 10/15 | €9,204 | €6,598 | -€2,606 | -28.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €7,600 | €7,600 | = | 0.0% |
| Distributable reserves | 133 | €7,600 | €7,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104 | -€2,502 | -€2,606 | |
| Amounts payable | 17/49 | €9,460 | €9,003 | -€457 | -4.8% |
| Amounts payable within one year | 42/48 | €9,460 | €9,003 | -€457 | -4.8% |
| Trade debts | 44 | €1,218 | €830 | -€388 | -31.8% |
| Suppliers | 440/4 | €1,218 | €830 | -€388 | -31.8% |
| Taxes, remuneration and social security | 45 | €5,304 | €7,513 | +€2,209 | +41.7% |
| Taxes | 450/3 | €3,504 | €3,913 | +€409 | +11.7% |
| Remuneration and social security | 454/9 | €1,800 | €3,600 | +€1,800 | +100% |
| Other amounts payable | 47/48 | €2,939 | €661 | -€2,279 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,690 | €3,500 | +€1,810 | +107% |
| Other operating charges | 640/8 | €1,036 | €959 | -€77 | -7.4% |
| Gross operating margin | 9900 | €13,860 | €2,365 | -€11,495 | -82.9% |
| Operating profit (loss) | 9901 | €11,135 | -€2,094 | -€13,228 | |
| Financial charges | 65/66B | €127 | €104 | -€23 | -18.1% |
| Recurring financial charges | 65 | €127 | €104 | -€23 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €11,008 | -€2,197 | -€13,205 | |
| Income taxes | 67/77 | €3,304 | €409 | -€2,895 | -87.6% |
| Profit (loss) for the period | 9904 | €7,704 | -€2,606 | -€10,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,704 | -€2,606 | -€10,311 |
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 31 October 2026 via checked.be.