JOOSSODA: what changed
Two fiscal 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.
JOOSSODA
Largest movements
- Receivables within one year +€140,751
up €140,751 (+167.1%), from €84,249 to €225,000
- Cash +€78,562
up €78,562 (+96.4%), from €81,531 to €160,092
mainly Net result for the year (+€249,554) and Tax, wage and social debts (+€25,414)
- Reserves +€217,972
up €217,972 (+92.3%), from €236,233 to €454,205
of which Distributable reserves: +€217,972
- Tax, wage and social debts +€25,414
up €25,414 (+287.4%), from €8,844 to €34,259
- Debts after one year -€15,487
down €15,487 (-11.9%), from €130,140 to €114,653
- Other debts -€7,268
down €7,268 (-66.6%), from €10,912 to €3,644
- Financial income +€134,345
up €134,345 (+148.2%), from €90,655 to €225,000
- Taxes +€15,700
up €15,700 (+63.2%), from €24,859 to €40,559
- Gross operating margin +€13,614
up €13,614 (+18.8%), from €72,409 to €86,023
- Financial charges -€1,297
down €1,297 (-13.9%), from €9,348 to €8,051
- Depreciation +€1,282
up €1,282 (+12.8%), from €10,047 to €11,329
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 | €426,205 | €641,791 | +€215,587 | +50.6% |
| Fixed assets | 21/28 | €246,385 | €243,686 | -€2,699 | -1.1% |
| Tangible fixed assets | 22/27 | €182,185 | €179,486 | -€2,699 | -1.5% |
| Land and buildings | 22 | €133,819 | €129,619 | -€4,200 | -3.1% |
| Plant, machinery and equipment | 23 | €1,055 | €1,787 | +€732 | +69.4% |
| Furniture and vehicles | 24 | €626 | €6,098 | +€5,472 | +874.5% |
| Other tangible fixed assets | 26 | €46,686 | €41,982 | -€4,703 | -10.1% |
| Financial fixed assets | 28 | €64,200 | €64,200 | = | 0.0% |
| Current assets | 29/58 | €179,820 | €398,105 | +€218,285 | +121.4% |
| Amounts receivable within one year | 40/41 | €84,249 | €225,000 | +€140,751 | +167.1% |
| Other amounts receivable | 41 | €84,249 | €225,000 | +€140,751 | +167.1% |
| Cash at bank and in hand | 54/58 | €81,531 | €160,092 | +€78,562 | +96.4% |
| Deferred charges and accrued income | 490/1 | €14,040 | €13,013 | -€1,027 | -7.3% |
| Total equity and liabilities | 10/49 | €426,205 | €641,791 | +€215,587 | +50.6% |
| Equity | 10/15 | €248,633 | €466,605 | +€217,972 | +87.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €236,233 | €454,205 | +€217,972 | +92.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €236,233 | €454,205 | +€217,972 | +92.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,571 | €175,186 | -€2,385 | -1.3% |
| Amounts payable after more than one year | 17 | €130,140 | €114,653 | -€15,487 | -11.9% |
| Financial debts | 170/4 | €130,140 | €114,653 | -€15,487 | -11.9% |
| Amounts payable within one year | 42/48 | €47,431 | €60,193 | +€12,762 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €15,187 | €15,487 | +€300 | +2.0% |
| Trade debts | 44 | €12,487 | €6,803 | -€5,684 | -45.5% |
| Suppliers | 440/4 | €12,487 | €6,803 | -€5,684 | -45.5% |
| Taxes, remuneration and social security | 45 | €8,844 | €34,259 | +€25,414 | +287.4% |
| Taxes | 450/3 | €8,844 | €34,259 | +€25,414 | +287.4% |
| Other amounts payable | 47/48 | €10,912 | €3,644 | -€7,268 | -66.6% |
| Accrued charges and deferred income | 492/3 | - | €340 | +€340 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,047 | €11,329 | +€1,282 | +12.8% |
| Other operating charges | 640/8 | €1,970 | €1,531 | -€440 | -22.3% |
| Gross operating margin | 9900 | €72,409 | €86,023 | +€13,614 | +18.8% |
| Operating profit (loss) | 9901 | €60,392 | €73,164 | +€12,771 | +21.1% |
| Financial income | 75/76B | €90,655 | €225,000 | +€134,345 | +148.2% |
| Recurring financial income | 75 | €90,655 | €225,000 | +€134,345 | +148.2% |
| Financial charges | 65/66B | €9,348 | €8,051 | -€1,297 | -13.9% |
| Recurring financial charges | 65 | €9,348 | €8,051 | -€1,297 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €141,700 | €290,113 | +€148,413 | +104.7% |
| Income taxes | 67/77 | €24,859 | €40,559 | +€15,700 | +63.2% |
| Profit (loss) for the period | 9904 | €116,841 | €249,554 | +€132,713 | +113.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,841 | €249,554 | +€132,713 | +113.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.