Joassin Gonze Management: 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.
What changed
Joassin Gonze Management
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€368,127
2024 · €360,812+€7,314
Equity
€3.4m
2024 · €3.3m+€100,000
Cash
€30,154
2024 · €35,237-€5,082
Balance sheet total
€5.7m
2024 · €5.7m+€40,744
Largest movements
Assets
- Receivables within one year +€74,446
up €74,446 (+20.8%), from €357,634 to €432,081
of which Other amounts receivable: +€88,766
Equity and liabilities
- Reserves +€200,000
up €200,000 (+6.7%), from €3.0m to €3.2m
of which Distributable reserves: +€200,000
- Debts after one year -€178,620
down €178,620 (-12.1%), from €1.5m to €1.3m
of which Financial debts: -€189,235
- Other debts +€137,413
up €137,413 (+21.2%), from €647,975 to €785,388
- Profit (loss) carried forward -€100,000
no longer reported in 2025 (was €100,000)
Income statement
- Services and other goods +€21,587
up €21,587 (+10.6%), from €203,168 to €224,755
- Financial income +€15,248
up €15,248 (+6.4%), from €238,164 to €253,412
- Turnover +€11,850
up €11,850 (+2.9%), from €411,400 to €423,250
- Other operating charges +€10,816
up €10,816 (+765%), from €1,414 to €12,230
- Depreciation -€9,490
no longer reported in 2025 (was €9,490)
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.
Result 2024
€360,812
Turnover
+€11,850
Other operating income
+€9,337
Services and other goods
-€21,587
Depreciation
+€9,490
Other operating charges
-€10,816
Other operating items
-€975
Financial income
+€15,248
Financial charges
+€3,458
Taxes
-€8,692
Result 2025
€368,127
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€411,806
Investment
+€28,372
Financing
-€445,261
Cash 2024
€35,237
From operations (derived)
+€411,806
Net result for the year
+€368,127
Receivables within one year
-€74,446
Deferred charges and accrued income
+€248
Trade debts
+€5,209
Tax, wage and social debts
-€23,201
Other debts
+€137,413
Accrued charges and deferred income
-€1,543
Investment (derived)
+€28,372
Investment in fixed assets (net)
+€28,372
Financing
-€445,261
Debts after one year
-€178,620
Current portion of long-term debt
+€1,486
Contributions, distributions and other
-€268,127
Cash 2025
€30,154
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,652,531 | €5,693,275 | +€40,744 | +0.7% |
| Fixed assets | 21/28 | €5,258,990 | €5,230,618 | -€28,372 | -0.5% |
| Tangible fixed assets | 22/27 | €28,372 | - | -€28,372 | |
| Furniture and vehicles | 24 | €28,372 | - | -€28,372 | |
| Financial fixed assets | 28 | €5,230,618 | €5,230,618 | = | 0.0% |
| Affiliated companies | 280/1 | €5,230,568 | €5,230,568 | = | 0.0% |
| Participating interests | 280 | €5,230,568 | €5,230,568 | = | 0.0% |
| Other financial fixed assets | 284/8 | €50 | €50 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €393,540 | €462,657 | +€69,116 | +17.6% |
| Amounts receivable within one year | 40/41 | €357,634 | €432,081 | +€74,446 | +20.8% |
| Trade receivables | 40 | €53,645 | €39,325 | -€14,320 | -26.7% |
| Other amounts receivable | 41 | €303,989 | €392,756 | +€88,766 | +29.2% |
| Cash at bank and in hand | 54/58 | €35,237 | €30,154 | -€5,082 | -14.4% |
| Deferred charges and accrued income | 490/1 | €669 | €422 | -€248 | -37.0% |
| Total equity and liabilities | 10/49 | €5,652,531 | €5,693,275 | +€40,744 | +0.7% |
| Equity | 10/15 | €3,250,000 | €3,350,000 | +€100,000 | +3.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €3,000,000 | €3,200,000 | +€200,000 | +6.7% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Other | 1319 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €2,985,000 | €3,185,000 | +€200,000 | +6.7% |
| Profit (loss) carried forward | 14 | €100,000 | - | -€100,000 | |
| Amounts payable | 17/49 | €2,402,531 | €2,343,275 | -€59,256 | -2.5% |
| Amounts payable after more than one year | 17 | €1,479,260 | €1,300,640 | -€178,620 | -12.1% |
| Financial debts | 170/4 | €952,924 | €763,689 | -€189,235 | -19.9% |
| Credit institutions | 173 | €952,924 | €763,689 | -€189,235 | -19.9% |
| Other amounts payable | 178/9 | €526,335 | €536,951 | +€10,616 | +2.0% |
| Amounts payable within one year | 42/48 | €905,210 | €1,026,117 | +€120,907 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €187,750 | €189,235 | +€1,486 | +0.8% |
| Trade debts | 44 | €2,239 | €7,448 | +€5,209 | +233% |
| Suppliers | 440/4 | €2,239 | €7,448 | +€5,209 | +233% |
| Taxes, remuneration and social security | 45 | €67,247 | €44,046 | -€23,201 | -34.5% |
| Taxes | 450/3 | €67,247 | €39,940 | -€27,306 | -40.6% |
| Remuneration and social security | 454/9 | - | €4,105 | +€4,105 | |
| Other amounts payable | 47/48 | €647,975 | €785,388 | +€137,413 | +21.2% |
| Accrued charges and deferred income | 492/3 | €18,061 | €16,518 | -€1,543 | -8.5% |
| Operating income | 70/76A | €442,215 | €463,402 | +€21,187 | +4.8% |
| Turnover | 70 | €411,400 | €423,250 | +€11,850 | +2.9% |
| Other operating income | 74 | €30,815 | €40,152 | +€9,337 | +30.3% |
| Operating charges | 60/66A | €214,136 | €238,023 | +€23,887 | +11.2% |
| Services and other goods | 61 | €203,168 | €224,755 | +€21,587 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,490 | - | -€9,490 | |
| Other operating charges | 640/8 | €1,414 | €12,230 | +€10,816 | +765% |
| Non-recurring operating charges | 66A | €63 | €1,038 | +€975 | +1,547% |
| Operating profit (loss) | 9901 | €228,079 | €225,379 | -€2,700 | -1.2% |
| Financial income | 75/76B | €238,164 | €253,412 | +€15,248 | +6.4% |
| Recurring financial income | 75 | €238,164 | €253,412 | +€15,248 | +6.4% |
| Income from financial fixed assets | 750 | €225,137 | €233,257 | +€8,121 | +3.6% |
| Income from current assets | 751 | €13,027 | €20,155 | +€7,128 | +54.7% |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54,886 | €51,428 | -€3,458 | -6.3% |
| Recurring financial charges | 65 | €54,886 | €51,428 | -€3,458 | -6.3% |
| Debt charges | 650 | €53,447 | €50,139 | -€3,307 | -6.2% |
| Other financial charges | 652/9 | €1,439 | €1,288 | -€151 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €411,357 | €427,363 | +€16,006 | +3.9% |
| Income taxes | 67/77 | €50,545 | €59,237 | +€8,692 | +17.2% |
| Taxes | 670/3 | €50,545 | €59,237 | +€8,692 | +17.2% |
| Profit (loss) for the period | 9904 | €360,812 | €368,127 | +€7,314 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €360,812 | €368,127 | +€7,314 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.