JOOS HARRY: 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 HARRY
Largest movements
- Stocks and contracts +€46,900
up €46,900 (+2,931%), from €1,600 to €48,500
- Cash -€46,321
down €46,321 (-59.5%), from €77,807 to €31,486
mainly Stocks and contracts (-€46,900) and Receivables within one year (-€15,588)
- Receivables within one year +€15,588
up €15,588 (+440%), from €3,540 to €19,128
of which Trade receivables: +€17,074
- Tangible fixed assets -€6,389
down €6,389 (-36.6%), from €17,466 to €11,077
of which Leasing and similar rights: -€5,960
- Reserves +€16,348
up €16,348 (+20.1%), from €81,189 to €97,537
- Debts after one year -€3,362
down €3,362 (-62.3%), from €5,392 to €2,030
- Trade debts -€2,694
down €2,694 (-84.4%), from €3,191 to €497
- Gross operating margin -€9,012
down €9,012 (-19.8%), from €45,452 to €36,440
- Taxes -€2,490
down €2,490 (-25.1%), from €9,936 to €7,446
- Financial charges +€1,647
up €1,647 (+45.2%), from €3,647 to €5,294
- Write-downs -€826
down €826 (-100%), from €826 to €0
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 | €119,625 | €129,846 | +€10,222 | +8.5% |
| Fixed assets | 21/28 | €19,496 | €12,817 | -€6,679 | -34.3% |
| Intangible fixed assets | 21 | €2,030 | €1,740 | -€290 | -14.3% |
| Tangible fixed assets | 22/27 | €17,466 | €11,077 | -€6,389 | -36.6% |
| Plant, machinery and equipment | 23 | €923 | €802 | -€121 | -13.1% |
| Furniture and vehicles | 24 | €868 | €561 | -€308 | -35.4% |
| Leasing and similar rights | 25 | €15,675 | €9,715 | -€5,960 | -38.0% |
| Current assets | 29/58 | €100,129 | €117,029 | +€16,901 | +16.9% |
| Stocks and contracts in progress | 3 | €1,600 | €48,500 | +€46,900 | +2,931% |
| Stocks | 30/36 | €1,600 | €48,500 | +€46,900 | +2,931% |
| Amounts receivable within one year | 40/41 | €3,540 | €19,128 | +€15,588 | +440% |
| Trade receivables | 40 | €976 | €18,050 | +€17,074 | +1,749% |
| Other amounts receivable | 41 | €2,564 | €1,079 | -€1,485 | -57.9% |
| Cash at bank and in hand | 54/58 | €77,807 | €31,486 | -€46,321 | -59.5% |
| Deferred charges and accrued income | 490/1 | €17,181 | €17,915 | +€733 | +4.3% |
| Total equity and liabilities | 10/49 | €119,625 | €129,846 | +€10,222 | +8.5% |
| Equity | 10/15 | €86,189 | €102,537 | +€16,348 | +19.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €81,189 | €97,537 | +€16,348 | +20.1% |
| Distributable reserves | 133 | €81,189 | €97,537 | +€16,348 | +20.1% |
| Amounts payable | 17/49 | €33,435 | €27,309 | -€6,126 | -18.3% |
| Amounts payable after more than one year | 17 | €5,392 | €2,030 | -€3,362 | -62.3% |
| Financial debts | 170/4 | €5,392 | €2,030 | -€3,362 | -62.3% |
| Amounts payable within one year | 42/48 | €27,007 | €23,999 | -€3,008 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €3,217 | €3,362 | +€145 | +4.5% |
| Trade debts | 44 | €3,191 | €497 | -€2,694 | -84.4% |
| Suppliers | 440/4 | €3,191 | €497 | -€2,694 | -84.4% |
| Taxes, remuneration and social security | 45 | €6,612 | €7,263 | +€652 | +9.9% |
| Taxes | 450/3 | €6,612 | €5,035 | -€1,576 | -23.8% |
| Remuneration and social security | 454/9 | - | €2,228 | +€2,228 | |
| Other amounts payable | 47/48 | €13,988 | €12,877 | -€1,110 | -7.9% |
| Accrued charges and deferred income | 492/3 | €1,036 | €1,279 | +€243 | +23.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €129 | €0 | -€129 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,679 | €6,679 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €826 | €0 | -€826 | -100% |
| Other operating charges | 640/8 | €864 | €1,022 | +€158 | +18.2% |
| Gross operating margin | 9900 | €45,452 | €36,440 | -€9,012 | -19.8% |
| Operating profit (loss) | 9901 | €36,954 | €28,740 | -€8,215 | -22.2% |
| Financial income | 75/76B | €361 | €348 | -€13 | -3.6% |
| Recurring financial income | 75 | €361 | €348 | -€13 | -3.6% |
| Financial charges | 65/66B | €3,647 | €5,294 | +€1,647 | +45.2% |
| Recurring financial charges | 65 | €3,647 | €5,294 | +€1,647 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €33,668 | €23,794 | -€9,874 | -29.3% |
| Income taxes | 67/77 | €9,936 | €7,446 | -€2,490 | -25.1% |
| Profit (loss) for the period | 9904 | €23,732 | €16,348 | -€7,384 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,732 | €16,348 | -€7,384 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.