JOIS: what changed
What changed
JOIS
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€29,415
2024 · -€2,756+€32,171
Equity
€599,239
2024 · €569,824+€29,415
Cash
€127
2024 · €55+€72
Balance sheet total
€2.4m
2024 · €2.3m+€105,968
Largest movements
Assets
- Receivables within one year +€102,724
up €102,724 (+23.3%), from €440,064 to €542,788
of which Other amounts receivable: +€106,724
Equity and liabilities
- Other debts +€78,166
up €78,166 (+7.7%), from €1.0m to €1.1m
- Reserves +€29,415
up €29,415 (+15.1%), from €194,824 to €224,239
of which Distributable reserves: +€29,415
Income statement
- Gross operating margin +€38,724
up €38,724, from -€4,279 to €34,445
- Financial charges +€8,570
up €8,570 (+35.4%), from €24,199 to €32,769
- Financial income +€3,255
up €3,255 (+12.0%), from €27,045 to €30,300
- Taxes +€1,445
new in 2025: €1,445
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.
Result 2024
-€2,756
Gross operating margin
+€38,724
Depreciation
+€299
Other operating charges
-€91
Financial income
+€3,255
Financial charges
-€8,570
Taxes
-€1,445
Result 2025
€29,415
raises the resultlowers the result
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.
From operations
+€72
Investment
€0
Financing
€0
Cash 2024
€55
From operations (derived)
+€72
Net result for the year
+€29,415
Depreciation
+€3
Receivables within one year
-€102,724
Deferred charges and accrued income
-€3,175
Trade debts
+€4
Tax, wage and social debts
-€5,751
Other debts
+€78,166
Accrued charges and deferred income
+€4,134
Cash 2025
€127
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,263,626 | €2,369,594 | +€105,968 | +4.7% |
| Fixed assets | 21/28 | €1,696,462 | €1,696,459 | -€3 | 0.0% |
| Tangible fixed assets | 22/27 | €3 | €0 | -€3 | -100% |
| Furniture and vehicles | 24 | €3 | €0 | -€3 | -100% |
| Financial fixed assets | 28 | €1,696,459 | €1,696,459 | = | 0.0% |
| Current assets | 29/58 | €567,164 | €673,135 | +€105,972 | +18.7% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €440,064 | €542,788 | +€102,724 | +23.3% |
| Trade receivables | 40 | €4,000 | €0 | -€4,000 | -100% |
| Other amounts receivable | 41 | €436,064 | €542,788 | +€106,724 | +24.5% |
| Cash at bank and in hand | 54/58 | €55 | €127 | +€72 | +132% |
| Deferred charges and accrued income | 490/1 | €27,045 | €30,220 | +€3,175 | +11.7% |
| Total equity and liabilities | 10/49 | €2,263,626 | €2,369,594 | +€105,968 | +4.7% |
| Equity | 10/15 | €569,824 | €599,239 | +€29,415 | +5.2% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €194,824 | €224,239 | +€29,415 | +15.1% |
| Non-distributable reserves | 130/1 | €37,500 | €37,500 | = | 0.0% |
| Legal reserve | 130 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €157,324 | €186,739 | +€29,415 | +18.7% |
| Amounts payable | 17/49 | €1,693,802 | €1,770,355 | +€76,553 | +4.5% |
| Amounts payable after more than one year | 17 | €611,770 | €611,770 | = | 0.0% |
| Financial debts | 170/4 | €611,770 | €611,770 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,055,551 | €1,127,971 | +€72,420 | +6.9% |
| Trade debts | 44 | €13,959 | €13,963 | +€4 | 0.0% |
| Suppliers | 440/4 | €13,959 | €13,963 | +€4 | 0.0% |
| Taxes, remuneration and social security | 45 | €20,279 | €14,528 | -€5,751 | -28.4% |
| Taxes | 450/3 | €20,279 | €14,528 | -€5,751 | -28.4% |
| Other amounts payable | 47/48 | €1,021,313 | €1,099,479 | +€78,166 | +7.7% |
| Accrued charges and deferred income | 492/3 | €26,480 | €30,614 | +€4,134 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €3 | -€299 | -98.9% |
| Other operating charges | 640/8 | €1,021 | €1,112 | +€91 | +9.0% |
| Gross operating margin | 9900 | -€4,279 | €34,445 | +€38,724 | |
| Operating profit (loss) | 9901 | -€5,602 | €33,329 | +€38,932 | |
| Financial income | 75/76B | €27,045 | €30,300 | +€3,255 | +12.0% |
| Recurring financial income | 75 | €27,045 | €30,300 | +€3,255 | +12.0% |
| Financial charges | 65/66B | €24,199 | €32,769 | +€8,570 | +35.4% |
| Recurring financial charges | 65 | €24,199 | €32,769 | +€8,570 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,756 | €30,860 | +€33,617 | |
| Income taxes | 67/77 | - | €1,445 | +€1,445 | |
| Profit (loss) for the period | 9904 | -€2,756 | €29,415 | +€32,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,756 | €29,415 | +€32,171 |
Next steps
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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 2 November 2026 via checked.be.