JOOSENS PLUS: 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.
JOOSENS PLUS
Largest movements
- Cash -€10,487
down €10,487 (-89.3%), from €11,742 to €1,255
mainly Contributions, distributions and other (-€18,892) and Deferred charges and accrued income (-€6,313)
- Deferred charges and accrued income +€6,313
new in 2025: €6,313
- Tangible fixed assets +€3,533
up €3,533 (+90.5%), from €3,904 to €7,438
of which Furniture and vehicles: +€2,274
- Receivables within one year +€1,366
up €1,366 (+5.0%), from €27,218 to €28,584
of which Trade receivables: +€1,979
- Stocks and contracts +€530
up €530 (+18.3%), from €2,900 to €3,430
- Profit (loss) carried forward -€18,777
no longer reported in 2025 (was €18,777)
- Other debts +€15,342
up €15,342 (+17159.0%), from €89 to €15,431
- Tax, wage and social debts +€4,719
up €4,719 (+73.9%), from €6,382 to €11,100
of which Taxes: +€2,869
- Gross operating margin -€19,067
down €19,067 (-89.5%), from €21,313 to €2,246
- Taxes -€3,158
down €3,158 (-88.0%), from €3,589 to €431
- Financial income -€1,124
down €1,124 (-58.3%), from €1,929 to €805
- Depreciation +€481
up €481 (+30.5%), from €1,579 to €2,061
- Other operating charges -€329
down €329 (-57.1%), from €576 to €247
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.
Cash bridge derived
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 | €45,764 | €47,020 | +€1,255 | +2.7% |
| Fixed assets | 21/28 | €3,904 | €7,438 | +€3,533 | +90.5% |
| Tangible fixed assets | 22/27 | €3,904 | €7,438 | +€3,533 | +90.5% |
| Plant, machinery and equipment | 23 | - | €1,259 | +€1,259 | |
| Furniture and vehicles | 24 | €3,904 | €6,178 | +€2,274 | +58.2% |
| Current assets | 29/58 | €41,860 | €39,582 | -€2,278 | -5.4% |
| Stocks and contracts in progress | 3 | €2,900 | €3,430 | +€530 | +18.3% |
| Stocks | 30/36 | €2,900 | €3,430 | +€530 | +18.3% |
| Amounts receivable within one year | 40/41 | €27,218 | €28,584 | +€1,366 | +5.0% |
| Trade receivables | 40 | €22,153 | €24,132 | +€1,979 | +8.9% |
| Other amounts receivable | 41 | €5,066 | €4,452 | -€613 | -12.1% |
| Cash at bank and in hand | 54/58 | €11,742 | €1,255 | -€10,487 | -89.3% |
| Deferred charges and accrued income | 490/1 | - | €6,313 | +€6,313 | |
| Total equity and liabilities | 10/49 | €45,764 | €47,020 | +€1,255 | +2.7% |
| Equity | 10/15 | €39,237 | €20,460 | -€18,777 | -47.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,777 | - | -€18,777 | |
| Amounts payable | 17/49 | €6,528 | €26,560 | +€20,032 | +306.9% |
| Amounts payable within one year | 42/48 | €6,528 | €26,560 | +€20,032 | +306.9% |
| Trade debts | 44 | €56 | €28 | -€28 | -50.1% |
| Suppliers | 440/4 | €56 | €28 | -€28 | -50.1% |
| Taxes, remuneration and social security | 45 | €6,382 | €11,100 | +€4,719 | +73.9% |
| Taxes | 450/3 | €6,382 | €9,250 | +€2,869 | +45.0% |
| Remuneration and social security | 454/9 | - | €1,850 | +€1,850 | |
| Other amounts payable | 47/48 | €89 | €15,431 | +€15,342 | +17159.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,579 | €2,061 | +€481 | +30.5% |
| Other operating charges | 640/8 | €576 | €247 | -€329 | -57.1% |
| Gross operating margin | 9900 | €21,313 | €2,246 | -€19,067 | -89.5% |
| Operating profit (loss) | 9901 | €19,158 | -€61 | -€19,219 | |
| Financial income | 75/76B | €1,929 | €805 | -€1,124 | -58.3% |
| Recurring financial income | 75 | €1,929 | €805 | -€1,124 | -58.3% |
| Financial charges | 65/66B | €376 | €197 | -€179 | -47.6% |
| Recurring financial charges | 65 | €376 | €197 | -€179 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €20,710 | €547 | -€20,164 | -97.4% |
| Income taxes | 67/77 | €3,589 | €431 | -€3,158 | -88.0% |
| Profit (loss) for the period | 9904 | €17,122 | €115 | -€17,006 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,122 | €115 | -€17,006 | -99.3% |
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 11 October 2026 via checked.be.