Joosten Consulting: 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 Consulting
Largest movements
- Cash -€35,246
down €35,246 (-20.1%), from €175,359 to €140,112
mainly Contributions, distributions and other (-€243,072) and Other debts (-€107,934)
- Receivables within one year -€30,851
down €30,851 (-10.5%), from €292,743 to €261,892
of which Trade receivables: -€24,442
- Tangible fixed assets -€14,755
down €14,755 (-3.4%), from €435,578 to €420,822
of which Land and buildings: -€10,162
- Other debts -€107,934
down €107,934 (-64.3%), from €167,901 to €59,967
- Debts after one year +€80,363
up €80,363 (+19.9%), from €404,377 to €484,740
- Reserves -€35,144
down €35,144 (-26.8%), from €130,987 to €95,843
- Trade debts -€15,401
down €15,401 (-13.5%), from €114,243 to €98,843
- Gross operating margin +€76,670
up €76,670 (+27.6%), from €277,408 to €354,078
- Staff costs +€42,320
up €42,320 (+268%), from €15,771 to €58,092
- Taxes +€9,643
up €9,643 (+16.5%), from €58,591 to €68,235
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 | €904,561 | €826,377 | -€78,185 | -8.6% |
| Fixed assets | 21/28 | €435,578 | €420,822 | -€14,755 | -3.4% |
| Tangible fixed assets | 22/27 | €435,578 | €420,822 | -€14,755 | -3.4% |
| Land and buildings | 22 | €417,168 | €407,007 | -€10,162 | -2.4% |
| Plant, machinery and equipment | 23 | €15,934 | €11,910 | -€4,025 | -25.3% |
| Furniture and vehicles | 24 | €2,475 | €1,906 | -€569 | -23.0% |
| Current assets | 29/58 | €468,984 | €405,555 | -€63,429 | -13.5% |
| Amounts receivable within one year | 40/41 | €292,743 | €261,892 | -€30,851 | -10.5% |
| Trade receivables | 40 | €286,335 | €261,892 | -€24,442 | -8.5% |
| Other amounts receivable | 41 | €6,409 | - | -€6,409 | |
| Cash at bank and in hand | 54/58 | €175,359 | €140,112 | -€35,246 | -20.1% |
| Deferred charges and accrued income | 490/1 | €882 | €3,550 | +€2,668 | +303% |
| Total equity and liabilities | 10/49 | €904,561 | €826,377 | -€78,185 | -8.6% |
| Equity | 10/15 | €149,537 | €114,393 | -€35,144 | -23.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €130,987 | €95,843 | -€35,144 | -26.8% |
| Distributable reserves | 133 | €130,987 | €95,843 | -€35,144 | -26.8% |
| Amounts payable | 17/49 | €755,024 | €711,983 | -€43,041 | -5.7% |
| Amounts payable after more than one year | 17 | €404,377 | €484,740 | +€80,363 | +19.9% |
| Financial debts | 170/4 | €404,377 | €484,740 | +€80,363 | +19.9% |
| Amounts payable within one year | 42/48 | €350,647 | €227,243 | -€123,404 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €19,465 | €19,637 | +€172 | +0.9% |
| Trade debts | 44 | €114,243 | €98,843 | -€15,401 | -13.5% |
| Suppliers | 440/4 | €114,243 | €98,843 | -€15,401 | -13.5% |
| Taxes, remuneration and social security | 45 | €49,038 | €48,797 | -€242 | -0.5% |
| Taxes | 450/3 | €46,517 | €35,044 | -€11,474 | -24.7% |
| Remuneration and social security | 454/9 | €2,521 | €13,753 | +€11,232 | +445% |
| Other amounts payable | 47/48 | €167,901 | €59,967 | -€107,934 | -64.3% |
| Remuneration, social security and pensions | 62 | €15,771 | €58,092 | +€42,320 | +268% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,578 | €15,663 | +€85 | +0.5% |
| Other operating charges | 640/8 | €1,926 | €2,028 | +€102 | +5.3% |
| Gross operating margin | 9900 | €277,408 | €354,078 | +€76,670 | +27.6% |
| Operating profit (loss) | 9901 | €244,133 | €278,295 | +€34,162 | +14.0% |
| Financial charges | 65/66B | €2,253 | €2,132 | -€121 | -5.3% |
| Recurring financial charges | 65 | €2,253 | €2,132 | -€121 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €241,880 | €276,163 | +€34,283 | +14.2% |
| Income taxes | 67/77 | €58,591 | €68,235 | +€9,643 | +16.5% |
| Profit (loss) for the period | 9904 | €183,289 | €207,928 | +€24,639 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €183,289 | €207,928 | +€24,639 | +13.4% |
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 23 October 2026 via checked.be.