Joos Management Consulting: 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 Management Consulting
Largest movements
- Current investments -€269,284
down €269,284 (-69.8%), from €385,536 to €116,252
- Cash +€226,749
up €226,749 (+244%), from €92,856 to €319,605
mainly Current investments (+€269,284) and Net result for the year (+€106,715)
- Receivables within one year +€26,125
up €26,125 (+46.1%), from €56,648 to €82,772
of which Trade receivables: +€26,133
- Tangible fixed assets -€22,237
down €22,237 (-8.3%), from €267,844 to €245,607
of which Land and buildings: -€21,175
- Reserves -€128,925
down €128,925 (-23.8%), from €541,535 to €412,610
- Other debts +€105,116
up €105,116 (+2,078%), from €5,058 to €110,174
- Debts after one year -€26,199
down €26,199 (-13.7%), from €191,588 to €165,388
of which Financial debts: -€26,199
- Tax, wage and social debts +€10,129
up €10,129 (+63.3%), from €16,002 to €26,131
- Gross operating margin +€9,224
up €9,224 (+5.0%), from €182,658 to €191,882
- Financial charges +€4,160
up €4,160 (+84.0%), from €4,954 to €9,114
- Financial income -€2,412
down €2,412 (-26.2%), from €9,199 to €6,787
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 | €808,098 | €768,209 | -€39,889 | -4.9% |
| Fixed assets | 21/28 | €269,344 | €247,107 | -€22,237 | -8.3% |
| Tangible fixed assets | 22/27 | €267,844 | €245,607 | -€22,237 | -8.3% |
| Land and buildings | 22 | €258,005 | €236,830 | -€21,175 | -8.2% |
| Plant, machinery and equipment | 23 | €9,839 | €8,118 | -€1,721 | -17.5% |
| Furniture and vehicles | 24 | - | €660 | +€660 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €538,754 | €521,102 | -€17,652 | -3.3% |
| Amounts receivable within one year | 40/41 | €56,648 | €82,772 | +€26,125 | +46.1% |
| Trade receivables | 40 | €56,640 | €82,772 | +€26,133 | +46.1% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Current investments | 50/53 | €385,536 | €116,252 | -€269,284 | -69.8% |
| Cash at bank and in hand | 54/58 | €92,856 | €319,605 | +€226,749 | +244% |
| Deferred charges and accrued income | 490/1 | €3,714 | €2,473 | -€1,241 | -33.4% |
| Total equity and liabilities | 10/49 | €808,098 | €768,209 | -€39,889 | -4.9% |
| Equity | 10/15 | €560,528 | €431,818 | -€128,710 | -23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €541,535 | €412,610 | -€128,925 | -23.8% |
| Distributable reserves | 133 | €541,535 | €412,610 | -€128,925 | -23.8% |
| Profit (loss) carried forward | 14 | €12,793 | €13,008 | +€215 | +1.7% |
| Amounts payable | 17/49 | €247,570 | €336,391 | +€88,821 | +35.9% |
| Amounts payable after more than one year | 17 | €191,588 | €165,388 | -€26,199 | -13.7% |
| Financial debts | 170/4 | €181,238 | €155,038 | -€26,199 | -14.5% |
| Other amounts payable | 178/9 | €10,350 | €10,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,983 | €166,923 | +€110,941 | +198% |
| Current portion of amounts payable after more than one year | 42 | €34,022 | €26,199 | -€7,823 | -23.0% |
| Trade debts | 44 | €901 | €4,419 | +€3,518 | +391% |
| Suppliers | 440/4 | €901 | €4,419 | +€3,518 | +391% |
| Taxes, remuneration and social security | 45 | €16,002 | €26,131 | +€10,129 | +63.3% |
| Taxes | 450/3 | €16,002 | €26,131 | +€10,129 | +63.3% |
| Other amounts payable | 47/48 | €5,058 | €110,174 | +€105,116 | +2,078% |
| Accrued charges and deferred income | 492/3 | - | €4,079 | +€4,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,334 | €26,656 | +€322 | +1.2% |
| Other operating charges | 640/8 | €3,428 | €3,954 | +€526 | +15.3% |
| Gross operating margin | 9900 | €182,658 | €191,882 | +€9,224 | +5.0% |
| Operating profit (loss) | 9901 | €152,896 | €161,272 | +€8,376 | +5.5% |
| Financial income | 75/76B | €9,199 | €6,787 | -€2,412 | -26.2% |
| Recurring financial income | 75 | €9,199 | €6,787 | -€2,412 | -26.2% |
| Financial charges | 65/66B | €4,954 | €9,114 | +€4,160 | +84.0% |
| Recurring financial charges | 65 | €4,954 | €9,114 | +€4,160 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €157,141 | €158,945 | +€1,804 | +1.1% |
| Income taxes | 67/77 | €50,866 | €52,230 | +€1,364 | +2.7% |
| Profit (loss) for the period | 9904 | €106,275 | €106,715 | +€440 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,275 | €106,715 | +€440 | +0.4% |
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 30 October 2026 via checked.be.