JoosMaCo: 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.
JoosMaCo
Largest movements
- Tangible fixed assets -€25,591
down €25,591 (-56.2%), from €45,498 to €19,907
of which Furniture and vehicles: -€24,765
- Receivables within one year -€14,280
down €14,280 (-45.6%), from €31,338 to €17,057
of which Trade receivables: -€15,309
- Cash +€7,761
up €7,761 (+9.6%), from €81,123 to €88,884
mainly Depreciation (+€24,869) and Receivables within one year (+€14,280)
- Tax, wage and social debts -€41,472
down €41,472 (-81.1%), from €51,134 to €9,661
- Reserves +€9,728
up €9,728 (+9.5%), from €101,954 to €111,683
- Other debts -€2,029
down €2,029 (-100%), from €2,029 to €0
- Gross operating margin -€29,537
down €29,537 (-31.1%), from €94,969 to €65,432
- Taxes -€15,388
down €15,388 (-76.7%), from €20,063 to €4,675
- Depreciation -€1,131
down €1,131 (-4.4%), from €26,001 to €24,869
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 | €160,117 | €126,602 | -€33,515 | -20.9% |
| Fixed assets | 21/28 | €45,498 | €19,907 | -€25,591 | -56.2% |
| Tangible fixed assets | 22/27 | €45,498 | €19,907 | -€25,591 | -56.2% |
| Plant, machinery and equipment | 23 | €1,236 | €410 | -€826 | -66.9% |
| Furniture and vehicles | 24 | €44,263 | €19,498 | -€24,765 | -56.0% |
| Current assets | 29/58 | €114,618 | €106,695 | -€7,924 | -6.9% |
| Amounts receivable within one year | 40/41 | €31,338 | €17,057 | -€14,280 | -45.6% |
| Trade receivables | 40 | €31,338 | €16,029 | -€15,309 | -48.9% |
| Other amounts receivable | 41 | €0 | €1,029 | +€1,029 | |
| Cash at bank and in hand | 54/58 | €81,123 | €88,884 | +€7,761 | +9.6% |
| Deferred charges and accrued income | 490/1 | €2,157 | €753 | -€1,404 | -65.1% |
| Total equity and liabilities | 10/49 | €160,117 | €126,602 | -€33,515 | -20.9% |
| Equity | 10/15 | €106,954 | €116,683 | +€9,728 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €101,954 | €111,683 | +€9,728 | +9.5% |
| Distributable reserves | 133 | €101,954 | €111,683 | +€9,728 | +9.5% |
| Amounts payable | 17/49 | €53,162 | €9,919 | -€43,243 | -81.3% |
| Amounts payable within one year | 42/48 | €53,162 | €9,919 | -€43,243 | -81.3% |
| Trade debts | 44 | €0 | €258 | +€258 | |
| Suppliers | 440/4 | €0 | €258 | +€258 | |
| Taxes, remuneration and social security | 45 | €51,134 | €9,661 | -€41,472 | -81.1% |
| Taxes | 450/3 | €51,134 | €9,661 | -€41,472 | -81.1% |
| Other amounts payable | 47/48 | €2,029 | €0 | -€2,029 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,001 | €24,869 | -€1,131 | -4.4% |
| Other operating charges | 640/8 | €277 | €1,159 | +€883 | +319% |
| Non-recurring operating charges | 66A | - | €24,966 | +€24,966 | |
| Gross operating margin | 9900 | €94,969 | €65,432 | -€29,537 | -31.1% |
| Operating profit (loss) | 9901 | €68,692 | €14,437 | -€54,254 | -79.0% |
| Financial income | 75/76B | €16 | €143 | +€127 | +817% |
| Recurring financial income | 75 | €16 | €143 | +€127 | +817% |
| Financial charges | 65/66B | €138 | €177 | +€39 | +28.0% |
| Recurring financial charges | 65 | €138 | €177 | +€39 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €68,569 | €14,403 | -€54,166 | -79.0% |
| Income taxes | 67/77 | €20,063 | €4,675 | -€15,388 | -76.7% |
| Profit (loss) for the period | 9904 | €48,506 | €9,728 | -€38,778 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,506 | €9,728 | -€38,778 | -79.9% |
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 19 October 2026 via checked.be.