JOOS & C°: 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 & C°
Largest movements
- Cash +€54,740
up €54,740 (+709.9%), from €7,711 to €62,451
mainly Other debts (+€36,716) and Net result for the year (+€34,576)
- Receivables within one year -€10,232
down €10,232 (-12.3%), from €83,314 to €73,082
of which Trade receivables: -€10,860
- Other debts +€36,716
up €36,716 (+9.0%), from €406,000 to €442,716
- Reserves +€34,576
up €34,576 (+29.1%), from €118,666 to €153,242
- Tax, wage and social debts -€26,567
down €26,567 (-50.0%), from €53,158 to €26,591
of which Taxes: -€26,567
- Turnover -€147,360
no longer reported in 2025 (was €147,360)
- Other operating charges -€60,483
down €60,483 (-83.6%), from €72,329 to €11,846
- Financial charges +€52,726
up €52,726 (+11553.1%), from €456 to €53,182
- Gross operating margin +€10,369
up €10,369 (+9.7%), from €106,939 to €117,308
- Taxes +€8,397
up €8,397 (+90.2%), from €9,307 to €17,704
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 | €622,274 | €666,975 | +€44,701 | +7.2% |
| Fixed assets | 21/28 | €531,250 | €531,250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €531,250 | €531,250 | = | 0.0% |
| Land and buildings | 22 | €525,000 | €525,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €91,024 | €135,725 | +€44,701 | +49.1% |
| Amounts receivable within one year | 40/41 | €83,314 | €73,082 | -€10,232 | -12.3% |
| Trade receivables | 40 | €21,750 | €10,890 | -€10,860 | -49.9% |
| Other amounts receivable | 41 | €61,564 | €62,192 | +€628 | +1.0% |
| Cash at bank and in hand | 54/58 | €7,711 | €62,451 | +€54,740 | +709.9% |
| Deferred charges and accrued income | 490/1 | - | €193 | +€193 | |
| Total equity and liabilities | 10/49 | €622,274 | €666,975 | +€44,701 | +7.2% |
| Equity | 10/15 | €162,344 | €196,920 | +€34,576 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,666 | €153,242 | +€34,576 | +29.1% |
| Distributable reserves | 133 | €118,666 | €153,242 | +€34,576 | +29.1% |
| Profit (loss) carried forward | 14 | €25,078 | €25,078 | = | 0.0% |
| Amounts payable | 17/49 | €459,930 | €470,055 | +€10,125 | +2.2% |
| Amounts payable within one year | 42/48 | €459,930 | €470,055 | +€10,125 | +2.2% |
| Trade debts | 44 | €772 | €748 | -€24 | -3.1% |
| Suppliers | 440/4 | €772 | €748 | -€24 | -3.1% |
| Taxes, remuneration and social security | 45 | €53,158 | €26,591 | -€26,567 | -50.0% |
| Taxes | 450/3 | €51,647 | €25,080 | -€26,567 | -51.4% |
| Remuneration and social security | 454/9 | €1,510 | €1,510 | = | 0.0% |
| Other amounts payable | 47/48 | €406,000 | €442,716 | +€36,716 | +9.0% |
| Turnover | 70 | €147,360 | - | -€147,360 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,421 | €46,535 | +€6,114 | +15.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €72,329 | €11,846 | -€60,483 | -83.6% |
| Gross operating margin | 9900 | €106,939 | €117,308 | +€10,369 | +9.7% |
| Operating profit (loss) | 9901 | €34,611 | €105,462 | +€70,851 | +204.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €456 | €53,182 | +€52,726 | +11553.1% |
| Recurring financial charges | 65 | €456 | €53,182 | +€52,726 | +11553.1% |
| Profit (loss) for the period before taxes | 9903 | €34,154 | €52,280 | +€18,125 | +53.1% |
| Income taxes | 67/77 | €9,307 | €17,704 | +€8,397 | +90.2% |
| Profit (loss) for the period | 9904 | €24,847 | €34,576 | +€9,729 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,847 | €34,576 | +€9,729 | +39.2% |
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 3 October 2026 via checked.be.