JOOS: what changed
What changed
JOOS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€19,267
2024 · €808,422-€827,689
Equity
€10.6m
2024 · €17.8m-€7.2m
Cash
€306,649
2024 · €295,776+€10,874
Balance sheet total
€15.3m
2024 · €21.6m-€6.4m
Largest movements
Assets
- Current investments -€4.1m
down €4.1m (-100.0%), from €4.1m to €832
of which Own shares: -€2.5m
- Receivables within one year -€1.1m
down €1.1m (-90.0%), from €1.2m to €118,343
of which Other amounts receivable: -€944,772
- Financial fixed assets -€1.0m
down €1.0m (-6.8%), from €15.2m to €14.2m
of which Affiliated companies: -€1.0m
Equity and liabilities
- Profit (loss) carried forward -€5.8m
down €5.8m (-48.7%), from €12.0m to €6.1m
- Reserves -€3.0m
down €3.0m (-91.6%), from €3.3m to €276,200
of which Non-distributable reserves: -€2.8m
- Contributions +€1.7m
up €1.7m (+64.2%), from €2.6m to €4.2m
- Current portion of long-term debt +€476,377
up €476,377 (+164%), from €289,857 to €766,234
- Debts after one year +€426,387
up €426,387 (+13.7%), from €3.1m to €3.5m
Income statement
- Financial income -€439,326
down €439,326 (-57.6%), from €762,685 to €323,360
of which Non-recurring financial income: -€287,500
- Turnover +€193,936
up €193,936 (+9.3%), from €2.1m to €2.3m
- Services and other goods +€150,241
up €150,241 (+14.5%), from €1.0m to €1.2m
- Staff costs +€73,626
up €73,626 (+9.1%), from €810,787 to €884,413
- Financial charges +€70,235
up €70,235 (+48.1%), from €146,034 to €216,269
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
€808,422
Turnover
+€193,936
Other operating income
+€42,080
Services and other goods
-€150,241
Staff costs
-€73,626
Depreciation
-€424
Other operating charges
-€990
Other operating items
-€335,161
Financial income
-€439,326
Financial charges
-€70,235
Taxes
+€6,296
Result 2025
-€19,267
raises the resultlowers the resultnot broken down further in the accounts
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
+€1.2m
Investment
+€5.1m
Financing
-€6.3m
Cash 2024
€295,776
From operations (derived)
+€1.2m
Net result for the year
-€19,267
Depreciation
+€195,858
Receivables within one year
+€1.1m
Deferred charges and accrued income
+€39,077
Trade debts
+€123,518
Smaller working-capital items
-€356
Other debts
-€184,713
Investment (derived)
+€5.1m
Investment in fixed assets (net)
+€963,967
Current investments
+€4.1m
Financing
-€6.3m
Debts after one year
+€426,387
Current portion of long-term debt
+€476,377
Contributions, distributions and other
-€7.2m
Cash 2025
€306,649
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,617,607 | €15,265,543 | -€6.4m | -29.4% |
| Fixed assets | 21/28 | €15,906,686 | €14,746,861 | -€1.2m | -7.3% |
| Intangible fixed assets | 21 | €60,488 | €45,683 | -€14,805 | -24.5% |
| Tangible fixed assets | 22/27 | €605,086 | €490,072 | -€115,014 | -19.0% |
| Plant, machinery and equipment | 23 | €7,859 | €5,902 | -€1,957 | -24.9% |
| Furniture and vehicles | 24 | €264,657 | €206,021 | -€58,636 | -22.2% |
| Leasing and similar rights | 25 | €268,765 | €188,099 | -€80,666 | -30.0% |
| Other tangible fixed assets | 26 | €61,629 | €52,793 | -€8,837 | -14.3% |
| Assets under construction and advance payments | 27 | €2,175 | €37,257 | +€35,082 | +1,613% |
| Financial fixed assets | 28 | €15,241,113 | €14,211,106 | -€1.0m | -6.8% |
| Affiliated companies | 280/1 | €14,988,634 | €13,958,627 | -€1.0m | -6.9% |
| Participating interests | 280 | €14,776,598 | €13,601,459 | -€1.2m | -8.0% |
| Amounts receivable | 281 | €212,036 | €357,168 | +€145,132 | +68.4% |
| Companies linked by participating interests | 282/3 | €252,479 | €252,479 | = | 0.0% |
| Participating interests | 282 | €252,479 | €252,479 | = | 0.0% |
| Current assets | 29/58 | €5,710,920 | €518,682 | -€5.2m | -90.9% |
| Amounts receivable within one year | 40/41 | €1,189,126 | €118,343 | -€1.1m | -90.0% |
| Trade receivables | 40 | €171,164 | €45,153 | -€126,011 | -73.6% |
| Other amounts receivable | 41 | €1,017,962 | €73,190 | -€944,772 | -92.8% |
| Current investments | 50/53 | €4,094,084 | €832 | -€4.1m | -100.0% |
| Own shares | 50 | €2,500,000 | - | -€2.5m | |
| Other investments | 51/53 | €1,594,084 | €832 | -€1.6m | -99.9% |
| Cash at bank and in hand | 54/58 | €295,776 | €306,649 | +€10,874 | +3.7% |
| Deferred charges and accrued income | 490/1 | €131,935 | €92,858 | -€39,077 | -29.6% |
| Total equity and liabilities | 10/49 | €21,617,607 | €15,265,543 | -€6.4m | -29.4% |
| Equity | 10/15 | €17,838,884 | €10,645,609 | -€7.2m | -40.3% |
| Contributions | 10/11 | €2,578,799 | €4,234,959 | +€1.7m | +64.2% |
| Capital | 10 | €2,578,799 | - | -€2.6m | |
| Issued capital | 100 | €2,578,799 | - | -€2.6m | |
| Reserves | 13 | €3,301,721 | €276,200 | -€3.0m | -91.6% |
| Non-distributable reserves | 130/1 | €2,817,880 | - | -€2.8m | |
| Legal reserve | 130 | €317,880 | - | -€317,880 | |
| Own shares acquired | 1312 | €2,500,000 | - | -€2.5m | |
| Tax-exempt reserves | 132 | €483,841 | €276,200 | -€207,641 | -42.9% |
| Profit (loss) carried forward | 14 | €11,958,365 | €6,134,450 | -€5.8m | -48.7% |
| Amounts payable | 17/49 | €3,778,722 | €4,619,934 | +€841,212 | +22.3% |
| Amounts payable after more than one year | 17 | €3,102,031 | €3,528,418 | +€426,387 | +13.7% |
| Financial debts | 170/4 | €3,102,031 | €3,528,418 | +€426,387 | +13.7% |
| Leasing and similar obligations | 172 | €194,690 | €117,455 | -€77,234 | -39.7% |
| Credit institutions | 173 | €2,907,341 | €3,410,963 | +€503,621 | +17.3% |
| Amounts payable within one year | 42/48 | €675,755 | €1,091,272 | +€415,517 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €289,857 | €766,234 | +€476,377 | +164% |
| Trade debts | 44 | €71,228 | €194,746 | +€123,518 | +173% |
| Suppliers | 440/4 | €71,228 | €194,746 | +€123,518 | +173% |
| Taxes, remuneration and social security | 45 | €129,958 | €130,292 | +€335 | +0.3% |
| Taxes | 450/3 | €34,576 | €28,227 | -€6,350 | -18.4% |
| Remuneration and social security | 454/9 | €95,381 | €102,066 | +€6,685 | +7.0% |
| Other amounts payable | 47/48 | €184,713 | - | -€184,713 | |
| Accrued charges and deferred income | 492/3 | €936 | €245 | -€691 | -73.9% |
| Operating income | 70/76A | €2,248,871 | €2,457,803 | +€208,932 | +9.3% |
| Turnover | 70 | €2,090,063 | €2,283,999 | +€193,936 | +9.3% |
| Other operating income | 74 | €99,130 | €141,211 | +€42,080 | +42.4% |
| Non-recurring operating income | 76A | €59,678 | €32,593 | -€27,085 | -45.4% |
| Operating charges | 60/66A | €2,056,881 | €2,590,237 | +€533,356 | +25.9% |
| Services and other goods | 61 | €1,037,219 | €1,187,459 | +€150,241 | +14.5% |
| Remuneration, social security and pensions | 62 | €810,787 | €884,413 | +€73,626 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195,435 | €195,858 | +€424 | +0.2% |
| Other operating charges | 640/8 | €13,441 | €14,431 | +€990 | +7.4% |
| Non-recurring operating charges | 66A | - | €308,076 | +€308,076 | |
| Operating profit (loss) | 9901 | €191,990 | -€132,435 | -€324,424 | |
| Financial income | 75/76B | €762,685 | €323,360 | -€439,326 | -57.6% |
| Recurring financial income | 75 | €475,185 | €323,360 | -€151,826 | -32.0% |
| Income from financial fixed assets | 750 | €406,026 | €300,000 | -€106,026 | -26.1% |
| Income from current assets | 751 | €68,255 | €23,360 | -€44,895 | -65.8% |
| Other financial income | 752/9 | €904 | €0 | -€904 | -100.0% |
| Non-recurring financial income | 76B | €287,500 | - | -€287,500 | |
| Financial charges | 65/66B | €146,034 | €216,269 | +€70,235 | +48.1% |
| Recurring financial charges | 65 | €146,034 | €216,269 | +€70,235 | +48.1% |
| Debt charges | 650 | €141,972 | €211,164 | +€69,191 | +48.7% |
| Other financial charges | 652/9 | €4,062 | €5,105 | +€1,044 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €808,641 | -€25,344 | -€833,985 | |
| Income taxes | 67/77 | €219 | -€6,077 | -€6,296 | |
| Taxes | 670/3 | €11,567 | €2,570 | -€8,997 | -77.8% |
| Tax adjustments and reversals of tax provisions | 77 | €11,348 | €8,646 | -€2,702 | -23.8% |
| Profit (loss) for the period | 9904 | €808,422 | -€19,267 | -€827,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €808,422 | -€19,267 | -€827,689 |
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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 1 November 2026 via checked.be.