JOOS DECOCK: 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 DECOCK
Largest movements
- Tangible fixed assets -€17,481
down €17,481 (-49.5%), from €35,345 to €17,864
- Cash +€13,361
up €13,361 (+25.4%), from €52,685 to €66,046
mainly Other debts (+€44,027) and Depreciation (+€17,481)
- Receivables within one year +€4,141
up €4,141 (+14.9%), from €27,867 to €32,008
of which Other amounts receivable: +€18,052
- Other debts +€44,027
up €44,027, from €0 to €44,027
- Reserves -€36,250
down €36,250 (-55.2%), from €65,710 to €29,460
- Debts after one year -€16,222
down €16,222 (-85.6%), from €18,948 to €2,726
- Profit (loss) carried forward +€5,000
up €5,000, from -€5,000 to €0
- Trade debts +€2,947
up €2,947 (+95.3%), from €3,092 to €6,038
- Taxes +€4,686
up €4,686 (+2440.7%), from €192 to €4,878
- Write-downs -€3,781
down €3,781, from €0 to -€3,781
- Gross operating margin +€1,529
up €1,529 (+4.9%), from €31,191 to €32,719
- Financial income +€536
up €536, from €0 to €536
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,044 | €120,117 | +€73 | +0.1% |
| Fixed assets | 21/28 | €39,345 | €21,864 | -€17,481 | -44.4% |
| Tangible fixed assets | 22/27 | €35,345 | €17,864 | -€17,481 | -49.5% |
| Furniture and vehicles | 24 | €35,345 | €17,864 | -€17,481 | -49.5% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €80,698 | €98,252 | +€17,554 | +21.8% |
| Amounts receivable within one year | 40/41 | €27,867 | €32,008 | +€4,141 | +14.9% |
| Trade receivables | 40 | €20,993 | €7,082 | -€13,911 | -66.3% |
| Other amounts receivable | 41 | €6,874 | €24,926 | +€18,052 | +262.6% |
| Cash at bank and in hand | 54/58 | €52,685 | €66,046 | +€13,361 | +25.4% |
| Deferred charges and accrued income | 490/1 | €146 | €198 | +€52 | +35.8% |
| Total equity and liabilities | 10/49 | €120,044 | €120,117 | +€73 | +0.1% |
| Equity | 10/15 | €79,310 | €48,060 | -€31,250 | -39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,710 | €29,460 | -€36,250 | -55.2% |
| Distributable reserves | 133 | €65,710 | €29,460 | -€36,250 | -55.2% |
| Profit (loss) carried forward | 14 | -€5,000 | €0 | +€5,000 | |
| Amounts payable | 17/49 | €40,734 | €72,057 | +€31,323 | +76.9% |
| Amounts payable after more than one year | 17 | €18,948 | €2,726 | -€16,222 | -85.6% |
| Financial debts | 170/4 | €18,948 | €2,726 | -€16,222 | -85.6% |
| Amounts payable within one year | 42/48 | €21,786 | €69,331 | +€47,545 | +218.2% |
| Current portion of amounts payable after more than one year | 42 | €16,000 | €16,222 | +€222 | +1.4% |
| Trade debts | 44 | €3,092 | €6,038 | +€2,947 | +95.3% |
| Suppliers | 440/4 | €3,092 | €6,038 | +€2,947 | +95.3% |
| Taxes, remuneration and social security | 45 | €2,695 | €3,043 | +€349 | +12.9% |
| Taxes | 450/3 | €2,695 | €974 | -€1,721 | -63.9% |
| Remuneration and social security | 454/9 | €0 | €2,070 | +€2,070 | |
| Other amounts payable | 47/48 | €0 | €44,027 | +€44,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,481 | €17,481 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€3,781 | -€3,781 | |
| Other operating charges | 640/8 | €1,010 | €970 | -€40 | -3.9% |
| Gross operating margin | 9900 | €31,191 | €32,719 | +€1,529 | +4.9% |
| Operating profit (loss) | 9901 | €12,700 | €18,049 | +€5,350 | +42.1% |
| Financial income | 75/76B | €0 | €536 | +€536 | |
| Recurring financial income | 75 | €0 | €536 | +€536 | |
| Financial charges | 65/66B | €826 | €930 | +€104 | +12.5% |
| Recurring financial charges | 65 | €826 | €930 | +€104 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €11,873 | €17,656 | +€5,782 | +48.7% |
| Income taxes | 67/77 | €192 | €4,878 | +€4,686 | +2440.7% |
| Profit (loss) for the period | 9904 | €11,681 | €12,777 | +€1,096 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,681 | €12,777 | +€1,096 | +9.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.