JOOSTEN: 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.
JOOSTEN
Largest movements
- Receivables within one year +€40,507
up €40,507 (+85.3%), from €47,475 to €87,982
of which Other amounts receivable: +€30,664
- Tangible fixed assets -€12,866
down €12,866 (-9.2%), from €139,784 to €126,918
of which Furniture and vehicles: -€7,312
- Accrued charges and deferred income +€20,402
up €20,402 (+4065.7%), from €502 to €20,904
- Trade debts +€14,746
up €14,746 (+350.1%), from €4,212 to €18,958
- Profit (loss) carried forward -€9,828
new in 2025: -€9,828
- Current portion of long-term debt +€2,222
up €2,222 (+12.6%), from €17,679 to €19,901
- Gross operating margin -€33,292
down €33,292 (-40.6%), from €82,006 to €48,714
- Taxes -€11,884
down €11,884 (-97.9%), from €12,142 to €258
- Financial charges +€4,466
up €4,466 (+42.1%), from €10,603 to €15,068
- Depreciation +€3,498
up €3,498 (+15.7%), from €22,303 to €25,801
- Financial income +€1,618
up €1,618 (+84.6%), from €1,912 to €3,530
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,995 | €217,139 | +€29,144 | +15.5% |
| Fixed assets | 21/28 | €139,784 | €126,918 | -€12,866 | -9.2% |
| Tangible fixed assets | 22/27 | €139,784 | €126,918 | -€12,866 | -9.2% |
| Plant, machinery and equipment | 23 | €15,537 | €12,166 | -€3,371 | -21.7% |
| Furniture and vehicles | 24 | €44,464 | €37,152 | -€7,312 | -16.4% |
| Leasing and similar rights | 25 | €79,783 | €77,600 | -€2,183 | -2.7% |
| Current assets | 29/58 | €48,211 | €90,221 | +€42,010 | +87.1% |
| Amounts receivable within one year | 40/41 | €47,475 | €87,982 | +€40,507 | +85.3% |
| Trade receivables | 40 | €32,961 | €42,805 | +€9,843 | +29.9% |
| Other amounts receivable | 41 | €14,514 | €45,178 | +€30,664 | +211.3% |
| Deferred charges and accrued income | 490/1 | €736 | €2,238 | +€1,502 | +204.2% |
| Total equity and liabilities | 10/49 | €187,995 | €217,139 | +€29,144 | +15.5% |
| Equity | 10/15 | €42,010 | €32,183 | -€9,828 | -23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,810 | €35,810 | = | 0.0% |
| Distributable reserves | 133 | €35,810 | €35,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,828 | -€9,828 | |
| Amounts payable | 17/49 | €145,984 | €184,956 | +€38,972 | +26.7% |
| Amounts payable after more than one year | 17 | €56,395 | €57,644 | +€1,249 | +2.2% |
| Financial debts | 170/4 | €56,395 | €57,644 | +€1,249 | +2.2% |
| Amounts payable within one year | 42/48 | €89,088 | €106,408 | +€17,320 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €17,679 | €19,901 | +€2,222 | +12.6% |
| Financial debts | 43 | €55,055 | €54,411 | -€644 | -1.2% |
| Credit institutions | 430/8 | €55,055 | €54,411 | -€644 | -1.2% |
| Trade debts | 44 | €4,212 | €18,958 | +€14,746 | +350.1% |
| Suppliers | 440/4 | €4,212 | €18,958 | +€14,746 | +350.1% |
| Taxes, remuneration and social security | 45 | €12,142 | €13,138 | +€996 | +8.2% |
| Taxes | 450/3 | €12,142 | €13,138 | +€996 | +8.2% |
| Accrued charges and deferred income | 492/3 | €502 | €20,904 | +€20,402 | +4065.7% |
| Non-recurring operating income | 76A | €21,501 | - | -€21,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,303 | €25,801 | +€3,498 | +15.7% |
| Other operating charges | 640/8 | €513 | €1,747 | +€1,234 | +240.6% |
| Non-recurring operating charges | 66A | - | €19,198 | +€19,198 | |
| Gross operating margin | 9900 | €82,006 | €48,714 | -€33,292 | -40.6% |
| Operating profit (loss) | 9901 | €59,190 | €1,969 | -€57,221 | -96.7% |
| Financial income | 75/76B | €1,912 | €3,530 | +€1,618 | +84.6% |
| Recurring financial income | 75 | €1,912 | €3,530 | +€1,618 | +84.6% |
| Financial charges | 65/66B | €10,603 | €15,068 | +€4,466 | +42.1% |
| Recurring financial charges | 65 | €10,603 | €15,068 | +€4,466 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €50,499 | -€9,570 | -€60,069 | |
| Income taxes | 67/77 | €12,142 | €258 | -€11,884 | -97.9% |
| Profit (loss) for the period | 9904 | €38,358 | -€9,828 | -€48,185 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,358 | -€9,828 | -€48,185 |
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.