Joost.Consult: 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.
Joost.Consult
Largest movements
- Cash +€101,672
up €101,672 (+337%), from €30,126 to €131,798
mainly Net result for the year (+€110,254) and Receivables within one year (+€29,353)
- Receivables after one year +€29,375
up €29,375 (+77.3%), from €38,000 to €67,375
- Receivables within one year -€29,353
down €29,353 (-55.6%), from €52,778 to €23,425
of which Trade receivables: -€41,743
- Reserves +€110,254
up €110,254 (+106%), from €104,307 to €214,562
- Tax, wage and social debts -€5,545
down €5,545 (-38.5%), from €14,422 to €8,877
of which Taxes: -€2,985
- Gross operating margin +€67,902
up €67,902 (+93.9%), from €72,322 to €140,224
- Taxes +€15,818
up €15,818 (+103%), from €15,317 to €31,135
- Financial income +€1,887
up €1,887 (+378%), from €499 to €2,386
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 | €126,923 | €230,103 | +€103,180 | +81.3% |
| Fixed assets | 21/28 | €4,249 | €5,165 | +€916 | +21.6% |
| Tangible fixed assets | 22/27 | €3,674 | €3,340 | -€334 | -9.1% |
| Furniture and vehicles | 24 | €3,674 | €3,340 | -€334 | -9.1% |
| Financial fixed assets | 28 | €575 | €1,825 | +€1,250 | +217% |
| Current assets | 29/58 | €122,674 | €224,938 | +€102,263 | +83.4% |
| Amounts receivable after more than one year | 29 | €38,000 | €67,375 | +€29,375 | +77.3% |
| Other amounts receivable | 291 | €38,000 | €67,375 | +€29,375 | +77.3% |
| Amounts receivable within one year | 40/41 | €52,778 | €23,425 | -€29,353 | -55.6% |
| Trade receivables | 40 | €52,778 | €11,035 | -€41,743 | -79.1% |
| Other amounts receivable | 41 | - | €12,390 | +€12,390 | |
| Cash at bank and in hand | 54/58 | €30,126 | €131,798 | +€101,672 | +337% |
| Deferred charges and accrued income | 490/1 | €1,770 | €2,339 | +€569 | +32.1% |
| Total equity and liabilities | 10/49 | €126,923 | €230,103 | +€103,180 | +81.3% |
| Equity | 10/15 | €109,307 | €219,562 | +€110,254 | +101% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €104,307 | €214,562 | +€110,254 | +106% |
| Distributable reserves | 133 | €104,307 | €214,562 | +€110,254 | +106% |
| Amounts payable | 17/49 | €17,615 | €10,541 | -€7,075 | -40.2% |
| Amounts payable within one year | 42/48 | €17,174 | €10,429 | -€6,746 | -39.3% |
| Trade debts | 44 | €2,160 | €1,552 | -€608 | -28.1% |
| Suppliers | 440/4 | €2,160 | €1,552 | -€608 | -28.1% |
| Taxes, remuneration and social security | 45 | €14,422 | €8,877 | -€5,545 | -38.5% |
| Taxes | 450/3 | €11,861 | €8,877 | -€2,985 | -25.2% |
| Remuneration and social security | 454/9 | €2,561 | - | -€2,561 | |
| Other amounts payable | 47/48 | €592 | - | -€592 | |
| Accrued charges and deferred income | 492/3 | €441 | €112 | -€329 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | €334 | -€47 | -12.3% |
| Other operating charges | 640/8 | €508 | €651 | +€143 | +28.2% |
| Gross operating margin | 9900 | €72,322 | €140,224 | +€67,902 | +93.9% |
| Operating profit (loss) | 9901 | €71,433 | €139,239 | +€67,806 | +94.9% |
| Financial income | 75/76B | €499 | €2,386 | +€1,887 | +378% |
| Recurring financial income | 75 | €499 | €2,386 | +€1,887 | +378% |
| Financial charges | 65/66B | €24 | €236 | +€212 | +882% |
| Recurring financial charges | 65 | €24 | €236 | +€212 | +882% |
| Profit (loss) for the period before taxes | 9903 | €71,908 | €141,389 | +€69,481 | +96.6% |
| Income taxes | 67/77 | €15,317 | €31,135 | +€15,818 | +103% |
| Profit (loss) for the period | 9904 | €56,591 | €110,254 | +€53,663 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,591 | €110,254 | +€53,663 | +94.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.