JOOSTI: 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.
JOOSTI
Largest movements
- Tangible fixed assets -€50,374
down €50,374 (-20.3%), from €248,673 to €198,299
- Current investments -€42,148
down €42,148 (-100%), from €42,148 to €0
- Receivables within one year +€23,939
up €23,939 (+341%), from €7,020 to €30,959
of which Trade receivables: +€26,069
- Cash -€4,700
down €4,700 (-13.9%), from €33,737 to €29,037
mainly Other debts (-€49,617) and Receivables within one year (-€23,939)
- Other debts -€49,617
down €49,617 (-19.4%), from €256,057 to €206,440
- Reserves -€15,383
down €15,383 (-61.7%), from €24,950 to €9,566
- Debts after one year -€14,378
down €14,378 (-59.3%), from €24,226 to €9,848
- Trade debts +€7,103
up €7,103 (+232%), from €3,064 to €10,167
- Profit (loss) carried forward -€6,541
down €6,541, from €0 to -€6,541
- Gross operating margin -€40,083
down €40,083 (-81.5%), from €49,193 to €9,109
- Taxes -€6,965
down €6,965 (-100%), from €6,965 to €0
- Depreciation -€6,483
down €6,483 (-25.2%), from €25,763 to €19,280
- Other operating charges +€4,744
up €4,744 (+151%), from €3,146 to €7,890
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 | €332,061 | €258,914 | -€73,146 | -22.0% |
| Fixed assets | 21/28 | €248,673 | €198,299 | -€50,374 | -20.3% |
| Tangible fixed assets | 22/27 | €248,673 | €198,299 | -€50,374 | -20.3% |
| Land and buildings | 22 | €169,417 | €159,808 | -€9,609 | -5.7% |
| Plant, machinery and equipment | 23 | €43,798 | €26,805 | -€16,993 | -38.8% |
| Furniture and vehicles | 24 | €15,944 | €11,687 | -€4,257 | -26.7% |
| Leasing and similar rights | 25 | €19,514 | €0 | -€19,514 | -100% |
| Current assets | 29/58 | €83,388 | €60,615 | -€22,773 | -27.3% |
| Amounts receivable within one year | 40/41 | €7,020 | €30,959 | +€23,939 | +341% |
| Trade receivables | 40 | €2,391 | €28,459 | +€26,069 | +1,090% |
| Other amounts receivable | 41 | €4,629 | €2,500 | -€2,129 | -46.0% |
| Current investments | 50/53 | €42,148 | €0 | -€42,148 | -100% |
| Cash at bank and in hand | 54/58 | €33,737 | €29,037 | -€4,700 | -13.9% |
| Deferred charges and accrued income | 490/1 | €482 | €618 | +€136 | +28.3% |
| Total equity and liabilities | 10/49 | €332,061 | €258,914 | -€73,146 | -22.0% |
| Equity | 10/15 | €31,147 | €9,223 | -€21,924 | -70.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €24,950 | €9,566 | -€15,383 | -61.7% |
| Distributable reserves | 133 | €24,950 | €9,566 | -€15,383 | -61.7% |
| Profit (loss) carried forward | 14 | €0 | -€6,541 | -€6,541 | |
| Amounts payable | 17/49 | €300,914 | €249,691 | -€51,222 | -17.0% |
| Amounts payable after more than one year | 17 | €24,226 | €9,848 | -€14,378 | -59.3% |
| Financial debts | 170/4 | €24,226 | €9,848 | -€14,378 | -59.3% |
| Amounts payable within one year | 42/48 | €274,187 | €236,353 | -€37,834 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €14,175 | €15,230 | +€1,055 | +7.4% |
| Trade debts | 44 | €3,064 | €10,167 | +€7,103 | +232% |
| Suppliers | 440/4 | €3,064 | €10,167 | +€7,103 | +232% |
| Taxes, remuneration and social security | 45 | €891 | €4,516 | +€3,624 | +407% |
| Taxes | 450/3 | €891 | €4,516 | +€3,624 | +407% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €256,057 | €206,440 | -€49,617 | -19.4% |
| Accrued charges and deferred income | 492/3 | €2,500 | €3,490 | +€990 | +39.6% |
| Remuneration, social security and pensions | 62 | €206 | €0 | -€206 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,763 | €19,280 | -€6,483 | -25.2% |
| Other operating charges | 640/8 | €3,146 | €7,890 | +€4,744 | +151% |
| Gross operating margin | 9900 | €49,193 | €9,109 | -€40,083 | -81.5% |
| Operating profit (loss) | 9901 | €20,078 | -€18,060 | -€38,139 | |
| Financial income | 75/76B | €616 | €176 | -€439 | -71.4% |
| Recurring financial income | 75 | €616 | €176 | -€439 | -71.4% |
| Financial charges | 65/66B | €4,163 | €4,040 | -€122 | -2.9% |
| Recurring financial charges | 65 | €4,163 | €4,040 | -€122 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €16,532 | -€21,924 | -€38,456 | |
| Income taxes | 67/77 | €6,965 | €0 | -€6,965 | -100% |
| Profit (loss) for the period | 9904 | €9,566 | -€21,924 | -€31,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,566 | -€21,924 | -€31,490 |
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 26 October 2026 via checked.be.