Joosten Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€18,061
up €18,061 (+187%), from €9,650 to €27,711
- Deferred charges and accrued income -€1,142
down €1,142 (-26.4%), from €4,330 to €3,187
- Trade debts +€10,837
up €10,837 (+353%), from €3,069 to €13,905
- Reserves +€4,234
up €4,234 (+619%), from €684 to €4,918
- Tax, wage and social debts +€1,385
up €1,385 (+21.6%), from €6,417 to €7,802
of which Taxes: +€1,991
- Other debts +€447
up €447 (+20.6%), from €2,171 to €2,618
- Gross operating margin +€6,989
up €6,989 (+155%), from €4,511 to €11,500
- Financial charges +€2,740
up €2,740 (+112%), from €2,444 to €5,183
- Taxes +€453
up €453 (+51.2%), from €886 to €1,339
- Other operating charges +€274
up €274 (+179%), from €153 to €427
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 | €15,371 | €32,244 | +€16,873 | +110% |
| Formation expenses | 20 | €606 | €289 | -€317 | -52.3% |
| Current assets | 29/58 | €14,765 | €31,954 | +€17,190 | +116% |
| Amounts receivable within one year | 40/41 | €9,650 | €27,711 | +€18,061 | +187% |
| Trade receivables | 40 | €9,650 | €27,711 | +€18,061 | +187% |
| Cash at bank and in hand | 54/58 | €785 | €1,056 | +€271 | +34.5% |
| Deferred charges and accrued income | 490/1 | €4,330 | €3,187 | -€1,142 | -26.4% |
| Total equity and liabilities | 10/49 | €15,371 | €32,244 | +€16,873 | +110% |
| Equity | 10/15 | €3,684 | €7,918 | +€4,234 | +115% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €684 | €4,918 | +€4,234 | +619% |
| Distributable reserves | 133 | €684 | €4,918 | +€4,234 | +619% |
| Amounts payable | 17/49 | €11,686 | €24,325 | +€12,639 | +108% |
| Amounts payable within one year | 42/48 | €11,686 | €24,325 | +€12,639 | +108% |
| Financial debts | 43 | €30 | €0 | -€30 | -100% |
| Credit institutions | 430/8 | €30 | €0 | -€30 | -100% |
| Trade debts | 44 | €3,069 | €13,905 | +€10,837 | +353% |
| Suppliers | 440/4 | €3,069 | €13,905 | +€10,837 | +353% |
| Taxes, remuneration and social security | 45 | €6,417 | €7,802 | +€1,385 | +21.6% |
| Taxes | 450/3 | €3,785 | €5,776 | +€1,991 | +52.6% |
| Remuneration and social security | 454/9 | €2,632 | €2,026 | -€606 | -23.0% |
| Other amounts payable | 47/48 | €2,171 | €2,618 | +€447 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €317 | -€28 | -8.1% |
| Other operating charges | 640/8 | €153 | €427 | +€274 | +179% |
| Gross operating margin | 9900 | €4,511 | €11,500 | +€6,989 | +155% |
| Operating profit (loss) | 9901 | €4,014 | €10,756 | +€6,742 | +168% |
| Financial charges | 65/66B | €2,444 | €5,183 | +€2,740 | +112% |
| Recurring financial charges | 65 | €2,444 | €5,183 | +€2,740 | +112% |
| Profit (loss) for the period before taxes | 9903 | €1,570 | €5,573 | +€4,003 | +255% |
| Income taxes | 67/77 | €886 | €1,339 | +€453 | +51.2% |
| Profit (loss) for the period | 9904 | €684 | €4,234 | +€3,550 | +519% |
| Profit (loss) for the period to be appropriated | 9905 | €684 | €4,234 | +€3,550 | +519% |
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.