JOOS Éco-construction: 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 Éco-construction
Largest movements
- Tangible fixed assets -€15,084
down €15,084 (-74.1%), from €20,358 to €5,274
of which Plant, machinery and equipment: -€13,285
- Receivables within one year +€5,494
up €5,494 (+70.8%), from €7,764 to €13,259
of which Trade receivables: +€4,842
- Deferred charges and accrued income -€2,901
no longer reported in 2025 (was €2,901)
- Cash +€428
up €428 (+25.1%), from €1,706 to €2,134
mainly Investment in fixed assets (net) (+€13,124) and Trade debts (+€12,150)
- Trade debts +€12,150
up €12,150 (+742%), from €1,636 to €13,787
- Profit (loss) carried forward -€12,065
down €12,065 (-42.6%), from -€28,354 to -€40,419
- Other debts -€12,049
down €12,049 (-23.5%), from €51,288 to €39,239
- Gross operating margin -€10,920
down €10,920, from €4,255 to -€6,664
- Other operating charges +€2,470
up €2,470 (+764%), from €323 to €2,793
- Financial charges -€947
down €947 (-59.4%), from €1,594 to €647
- Depreciation +€118
up €118 (+6.4%), from €1,843 to €1,960
- Taxes -€74
no longer reported in 2025 (was €74)
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 | €32,729 | €20,667 | -€12,062 | -36.9% |
| Fixed assets | 21/28 | €20,358 | €5,274 | -€15,084 | -74.1% |
| Tangible fixed assets | 22/27 | €20,358 | €5,274 | -€15,084 | -74.1% |
| Plant, machinery and equipment | 23 | €13,699 | €415 | -€13,285 | -97.0% |
| Furniture and vehicles | 24 | €6,658 | €4,859 | -€1,800 | -27.0% |
| Current assets | 29/58 | €12,371 | €15,393 | +€3,022 | +24.4% |
| Amounts receivable within one year | 40/41 | €7,764 | €13,259 | +€5,494 | +70.8% |
| Trade receivables | 40 | €7,564 | €12,407 | +€4,842 | +64.0% |
| Other amounts receivable | 41 | €200 | €852 | +€652 | +326% |
| Cash at bank and in hand | 54/58 | €1,706 | €2,134 | +€428 | +25.1% |
| Deferred charges and accrued income | 490/1 | €2,901 | - | -€2,901 | |
| Total equity and liabilities | 10/49 | €32,729 | €20,667 | -€12,062 | -36.9% |
| Equity | 10/15 | -€20,294 | -€32,359 | -€12,065 | -59.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,354 | -€40,419 | -€12,065 | -42.6% |
| Amounts payable | 17/49 | €53,023 | €53,025 | +€3 | 0.0% |
| Amounts payable within one year | 42/48 | €53,023 | €53,025 | +€3 | 0.0% |
| Trade debts | 44 | €1,636 | €13,787 | +€12,150 | +742% |
| Suppliers | 440/4 | €1,636 | €13,787 | +€12,150 | +742% |
| Taxes, remuneration and social security | 45 | €99 | - | -€99 | |
| Taxes | 450/3 | €99 | - | -€99 | |
| Other amounts payable | 47/48 | €51,288 | €39,239 | -€12,049 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,843 | €1,960 | +€118 | +6.4% |
| Other operating charges | 640/8 | €323 | €2,793 | +€2,470 | +764% |
| Gross operating margin | 9900 | €4,255 | -€6,664 | -€10,920 | |
| Operating profit (loss) | 9901 | €2,089 | -€11,418 | -€13,507 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,594 | €647 | -€947 | -59.4% |
| Recurring financial charges | 65 | €1,594 | €647 | -€947 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €495 | -€12,065 | -€12,560 | |
| Income taxes | 67/77 | €74 | - | -€74 | |
| Profit (loss) for the period | 9904 | €421 | -€12,065 | -€12,486 | |
| Profit (loss) for the period to be appropriated | 9905 | €421 | -€12,065 | -€12,486 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.