JOASSIN Roxane: what changed
Two fiscal 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 Roxane
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€147,655
2024 · €142,908+€4,747
Equity
€912,871
2024 · €1.2m-€313,845
Cash
€439,800
2024 · €370,575+€69,225
Balance sheet total
€1.6m
2024 · €1.5m+€113,972
Largest movements
Assets
- Cash +€69,225
up €69,225 (+18.7%), from €370,575 to €439,800
mainly Other debts (+€440,366) and Net result for the year (+€147,655)
- Current investments +€52,414
up €52,414 (+7.1%), from €740,021 to €792,435
Equity and liabilities
- Other debts +€440,366
up €440,366 (+293.2%), from €150,209 to €590,576
- Reserves -€313,900
down €313,900 (-27.4%), from €1.1m to €831,300
Income statement
- Gross operating margin +€6,453
up €6,453 (+3.1%), from €207,193 to €213,647
- Taxes +€2,688
up €2,688 (+4.4%), from €60,648 to €63,336
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
€142,908
Gross operating margin
+€6,453
Depreciation
-€1,118
Other operating charges
+€105
Financial income
+€1,320
Financial charges
+€675
Taxes
-€2,688
Result 2025
€147,655
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.
From operations
+€600,842
Investment
-€58,504
Financing
-€473,112
Cash 2024
€370,575
From operations (derived)
+€600,842
Net result for the year
+€147,655
Depreciation
+€13,657
Smaller working-capital items
+€87
Trade debts
-€3,477
Tax, wage and social debts
+€2,553
Other debts
+€440,366
Investment (derived)
-€58,504
Investment in fixed assets (net)
-€6,090
Current investments
-€52,414
Financing
-€473,112
Debts after one year
-€11,796
Current portion of long-term debt
+€183
Contributions, distributions and other
-€461,500
Cash 2025
€439,800
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,502,894 | €1,616,866 | +€113,972 | +7.6% |
| Fixed assets | 21/28 | €299,773 | €292,206 | -€7,567 | -2.5% |
| Tangible fixed assets | 22/27 | €299,239 | €291,671 | -€7,567 | -2.5% |
| Land and buildings | 22 | €287,126 | €278,317 | -€8,809 | -3.1% |
| Plant, machinery and equipment | 23 | €12,112 | €11,967 | -€145 | -1.2% |
| Furniture and vehicles | 24 | €0 | €1,387 | +€1,387 | |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €1,203,121 | €1,324,661 | +€121,540 | +10.1% |
| Amounts receivable within one year | 40/41 | €12,504 | €12,504 | = | 0.0% |
| Other amounts receivable | 41 | €12,504 | €12,504 | = | 0.0% |
| Current investments | 50/53 | €740,021 | €792,435 | +€52,414 | +7.1% |
| Cash at bank and in hand | 54/58 | €370,575 | €439,800 | +€69,225 | +18.7% |
| Deferred charges and accrued income | 490/1 | €80,021 | €79,922 | -€100 | -0.1% |
| Total equity and liabilities | 10/49 | €1,502,894 | €1,616,866 | +€113,972 | +7.6% |
| Equity | 10/15 | €1,226,716 | €912,871 | -€313,845 | -25.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €1,145,200 | €831,300 | -€313,900 | -27.4% |
| Non-distributable reserves | 130/1 | €1,145,200 | €831,300 | -€313,900 | -27.4% |
| Own shares acquired | 1312 | €1,145,200 | €831,300 | -€313,900 | -27.4% |
| Profit (loss) carried forward | 14 | €67,256 | €67,311 | +€55 | +0.1% |
| Amounts payable | 17/49 | €276,178 | €703,996 | +€427,818 | +154.9% |
| Amounts payable after more than one year | 17 | €81,006 | €69,210 | -€11,796 | -14.6% |
| Financial debts | 170/4 | €81,006 | €69,210 | -€11,796 | -14.6% |
| Amounts payable within one year | 42/48 | €195,159 | €634,785 | +€439,626 | +225.3% |
| Current portion of amounts payable after more than one year | 42 | €11,620 | €11,804 | +€183 | +1.6% |
| Trade debts | 44 | €5,110 | €1,633 | -€3,477 | -68.0% |
| Suppliers | 440/4 | €5,110 | €1,633 | -€3,477 | -68.0% |
| Taxes, remuneration and social security | 45 | €28,220 | €30,773 | +€2,553 | +9.0% |
| Taxes | 450/3 | €25,950 | €28,503 | +€2,553 | +9.8% |
| Remuneration and social security | 454/9 | €2,270 | €2,270 | = | 0.0% |
| Other amounts payable | 47/48 | €150,209 | €590,576 | +€440,366 | +293.2% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,539 | €13,657 | +€1,118 | +8.9% |
| Other operating charges | 640/8 | €3,574 | €3,469 | -€105 | -2.9% |
| Gross operating margin | 9900 | €207,193 | €213,647 | +€6,453 | +3.1% |
| Operating profit (loss) | 9901 | €191,080 | €196,521 | +€5,440 | +2.8% |
| Financial income | 75/76B | €16,292 | €17,612 | +€1,320 | +8.1% |
| Recurring financial income | 75 | €16,292 | €17,612 | +€1,320 | +8.1% |
| Financial charges | 65/66B | €3,817 | €3,142 | -€675 | -17.7% |
| Recurring financial charges | 65 | €3,817 | €3,142 | -€675 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €203,555 | €210,991 | +€7,435 | +3.7% |
| Income taxes | 67/77 | €60,648 | €63,336 | +€2,688 | +4.4% |
| Profit (loss) for the period | 9904 | €142,908 | €147,655 | +€4,747 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €142,908 | €147,655 | +€4,747 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.