Joos Clinical Projects: what changed
Two financial 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 Clinical Projects
Largest movements
- Cash -€31,292
down €31,292 (-21.9%), from €142,993 to €111,701
mainly Contributions, distributions and other (-€92,010) and Tax, wage and social debts (-€11,628)
- Tangible fixed assets -€11,589
down €11,589 (-11.3%), from €102,549 to €90,960
- Reserves -€19,172
down €19,172 (-4.2%), from €458,407 to €439,235
- Tax, wage and social debts -€11,628
down €11,628 (-34.6%), from €33,570 to €21,942
- Gross operating margin +€15,160
up €15,160 (+13.8%), from €110,196 to €125,355
- Taxes +€13,594
up €13,594 (+46.1%), from €29,492 to €43,086
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.
Derived cash bridge
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 | €587,876 | €549,074 | -€38,802 | -6.6% |
| Fixed assets | 21/28 | €102,549 | €90,960 | -€11,589 | -11.3% |
| Tangible fixed assets | 22/27 | €102,549 | €90,960 | -€11,589 | -11.3% |
| Land and buildings | 22 | €79,051 | €74,393 | -€4,658 | -5.9% |
| Plant, machinery and equipment | 23 | €4,592 | €2,843 | -€1,748 | -38.1% |
| Furniture and vehicles | 24 | €18,906 | €13,724 | -€5,182 | -27.4% |
| Current assets | 29/58 | €485,327 | €458,114 | -€27,213 | -5.6% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,773 | €45,867 | +€4,094 | +9.8% |
| Trade receivables | 40 | €41,773 | €41,462 | -€312 | -0.7% |
| Other amounts receivable | 41 | - | €4,406 | +€4,406 | |
| Cash at bank and in hand | 54/58 | €142,993 | €111,701 | -€31,292 | -21.9% |
| Deferred charges and accrued income | 490/1 | €561 | €545 | -€16 | -2.9% |
| Total equity and liabilities | 10/49 | €587,876 | €549,074 | -€38,802 | -6.6% |
| Equity | 10/15 | €538,612 | €519,440 | -€19,172 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €458,407 | €439,235 | -€19,172 | -4.2% |
| Distributable reserves | 133 | €458,407 | €439,235 | -€19,172 | -4.2% |
| Profit (loss) carried forward | 14 | €74,005 | €74,005 | = | 0.0% |
| Amounts payable | 17/49 | €49,264 | €29,634 | -€19,630 | -39.8% |
| Amounts payable within one year | 42/48 | €49,264 | €29,634 | -€19,630 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €3,566 | - | -€3,566 | |
| Trade debts | 44 | €5,535 | €587 | -€4,948 | -89.4% |
| Suppliers | 440/4 | €5,535 | €587 | -€4,948 | -89.4% |
| Taxes, remuneration and social security | 45 | €33,570 | €21,942 | -€11,628 | -34.6% |
| Taxes | 450/3 | €33,570 | €21,942 | -€11,628 | -34.6% |
| Other amounts payable | 47/48 | €6,592 | €7,105 | +€512 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,661 | €11,054 | -€607 | -5.2% |
| Other operating charges | 640/8 | €743 | €1,107 | +€364 | +49.0% |
| Non-recurring operating charges | 66A | - | €534 | +€534 | |
| Gross operating margin | 9900 | €110,196 | €125,355 | +€15,160 | +13.8% |
| Operating profit (loss) | 9901 | €97,791 | €112,659 | +€14,868 | +15.2% |
| Financial income | 75/76B | €3,831 | €3,657 | -€174 | -4.5% |
| Recurring financial income | 75 | €3,831 | €3,657 | -€174 | -4.5% |
| Financial charges | 65/66B | €758 | €391 | -€367 | -48.4% |
| Recurring financial charges | 65 | €758 | €391 | -€367 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €100,864 | €115,924 | +€15,061 | +14.9% |
| Income taxes | 67/77 | €29,492 | €43,086 | +€13,594 | +46.1% |
| Profit (loss) for the period | 9904 | €71,372 | €72,838 | +€1,466 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,372 | €72,838 | +€1,466 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.