JOOS: 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.
JOOS
Largest movements
- Receivables within one year +€15,466
up €15,466 (+101.3%), from €15,263 to €30,729
of which Trade receivables: +€15,131
- Tangible fixed assets -€7,901
down €7,901 (-35.8%), from €22,098 to €14,197
of which Furniture and vehicles: -€6,975
- Cash -€4,085
down €4,085 (-39.2%), from €10,409 to €6,324
mainly Receivables within one year (-€15,466) and Contributions, distributions and other (-€14,273)
- Other debts +€14,273
new in 2025: €14,273
- Current portion of long-term debt -€4,287
down €4,287 (-57.2%), from €7,500 to €3,213
- Accrued charges and deferred income -€4,269
no longer reported in 2025 (was €4,269)
- Debts after one year -€3,213
no longer reported in 2025 (was €3,213)
- Tax, wage and social debts +€1,313
up €1,313 (+32.0%), from €4,104 to €5,417
- Gross operating margin +€2,793
up €2,793 (+10.2%), from €27,503 to €30,296
- Depreciation +€1,698
up €1,698 (+27.4%), from €6,203 to €7,901
- Other operating charges -€435
down €435 (-17.3%), from €2,519 to €2,084
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,483 | €53,213 | +€3,730 | +7.5% |
| Fixed assets | 21/28 | €22,098 | €14,197 | -€7,901 | -35.8% |
| Tangible fixed assets | 22/27 | €22,098 | €14,197 | -€7,901 | -35.8% |
| Plant, machinery and equipment | 23 | €2,612 | €1,686 | -€926 | -35.5% |
| Furniture and vehicles | 24 | €19,486 | €12,511 | -€6,975 | -35.8% |
| Current assets | 29/58 | €27,385 | €39,016 | +€11,631 | +42.5% |
| Amounts receivable within one year | 40/41 | €15,263 | €30,729 | +€15,466 | +101.3% |
| Trade receivables | 40 | €15,263 | €30,394 | +€15,131 | +99.1% |
| Other amounts receivable | 41 | - | €335 | +€335 | |
| Cash at bank and in hand | 54/58 | €10,409 | €6,324 | -€4,085 | -39.2% |
| Deferred charges and accrued income | 490/1 | €1,713 | €1,963 | +€250 | +14.6% |
| Total equity and liabilities | 10/49 | €49,483 | €53,213 | +€3,730 | +7.5% |
| Equity | 10/15 | €25,798 | €25,798 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,798 | €20,798 | = | 0.0% |
| Distributable reserves | 133 | €20,798 | €20,798 | = | 0.0% |
| Amounts payable | 17/49 | €23,685 | €27,415 | +€3,730 | +15.7% |
| Amounts payable after more than one year | 17 | €3,213 | - | -€3,213 | |
| Financial debts | 170/4 | €3,213 | - | -€3,213 | |
| Amounts payable within one year | 42/48 | €16,203 | €27,415 | +€11,212 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €3,213 | -€4,287 | -57.2% |
| Financial debts | 43 | €4,182 | €4,178 | -€4 | -0.1% |
| Credit institutions | 430/8 | €4,182 | €4,178 | -€4 | -0.1% |
| Trade debts | 44 | €417 | €334 | -€83 | -19.9% |
| Suppliers | 440/4 | €417 | €334 | -€83 | -19.9% |
| Taxes, remuneration and social security | 45 | €4,104 | €5,417 | +€1,313 | +32.0% |
| Taxes | 450/3 | €4,104 | €5,417 | +€1,313 | +32.0% |
| Other amounts payable | 47/48 | - | €14,273 | +€14,273 | |
| Accrued charges and deferred income | 492/3 | €4,269 | - | -€4,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,203 | €7,901 | +€1,698 | +27.4% |
| Other operating charges | 640/8 | €2,519 | €2,084 | -€435 | -17.3% |
| Gross operating margin | 9900 | €27,503 | €30,296 | +€2,793 | +10.2% |
| Operating profit (loss) | 9901 | €18,781 | €20,311 | +€1,530 | +8.1% |
| Financial charges | 65/66B | €830 | €710 | -€120 | -14.5% |
| Recurring financial charges | 65 | €830 | €710 | -€120 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €17,951 | €19,601 | +€1,650 | +9.2% |
| Income taxes | 67/77 | €5,434 | €5,328 | -€106 | -2.0% |
| Profit (loss) for the period | 9904 | €12,517 | €14,273 | +€1,756 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,517 | €14,273 | +€1,756 | +14.0% |
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 7 October 2026 via checked.be.