JOS DE KOK: what changed
JOS DE KOK
Largest movements
- Tangible fixed assets -€8,743
down €8,743 (-36.0%), from €24,273 to €15,530
of which Furniture and vehicles: -€7,469
- Receivables within one year -€3,811
down €3,811 (-2.1%), from €183,182 to €179,371
of which Trade receivables: -€8,483
- Cash -€2,477
down €2,477 (-25.0%), from €9,909 to €7,432
mainly Net result for the year (-€21,136) and Debts after one year (-€6,883)
- Profit (loss) carried forward -€21,136
down €21,136 (-41.8%), from -€50,536 to -€71,671
- Trade debts +€18,453
up €18,453 (+32.3%), from €57,196 to €75,649
- Debts after one year -€6,883
down €6,883 (-54.2%), from €12,701 to €5,819
- Tax, wage and social debts -€6,126
down €6,126 (-81.5%), from €7,513 to €1,387
of which Taxes: -€4,770
- Gross operating margin -€42,857
down €42,857, from €28,201 to -€14,656
- Staff costs -€31,304
down €31,304 (-95.9%), from €32,635 to €1,331
- Depreciation -€1,766
down €1,766 (-16.8%), from €10,509 to €8,743
- Other operating charges -€929
down €929 (-43.8%), from €2,121 to €1,192
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,357 | €211,283 | -€15,074 | -6.7% |
| Fixed assets | 21/28 | €24,275 | €15,532 | -€8,743 | -36.0% |
| Tangible fixed assets | 22/27 | €24,273 | €15,530 | -€8,743 | -36.0% |
| Plant, machinery and equipment | 23 | €3,482 | €2,208 | -€1,273 | -36.6% |
| Furniture and vehicles | 24 | €20,791 | €13,322 | -€7,469 | -35.9% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €202,082 | €195,751 | -€6,331 | -3.1% |
| Stocks and contracts in progress | 3 | €2,526 | €2,224 | -€302 | -12.0% |
| Stocks | 30/36 | €2,526 | €2,224 | -€302 | -12.0% |
| Amounts receivable within one year | 40/41 | €183,182 | €179,371 | -€3,811 | -2.1% |
| Trade receivables | 40 | €14,959 | €6,475 | -€8,483 | -56.7% |
| Other amounts receivable | 41 | €168,224 | €172,896 | +€4,672 | +2.8% |
| Cash at bank and in hand | 54/58 | €9,909 | €7,432 | -€2,477 | -25.0% |
| Deferred charges and accrued income | 490/1 | €6,464 | €6,724 | +€260 | +4.0% |
| Total equity and liabilities | 10/49 | €226,357 | €211,283 | -€15,074 | -6.7% |
| Equity | 10/15 | €130,713 | €109,578 | -€21,136 | -16.2% |
| Contributions | 10/11 | €138,125 | €138,125 | = | 0.0% |
| Reserves | 13 | €43,124 | €43,124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,783 | €7,783 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,783 | €7,783 | = | 0.0% |
| Distributable reserves | 133 | €35,341 | €35,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,536 | -€71,671 | -€21,136 | -41.8% |
| Amounts payable | 17/49 | €95,644 | €101,705 | +€6,062 | +6.3% |
| Amounts payable after more than one year | 17 | €12,701 | €5,819 | -€6,883 | -54.2% |
| Financial debts | 170/4 | €12,701 | €5,819 | -€6,883 | -54.2% |
| Amounts payable within one year | 42/48 | €82,942 | €95,887 | +€12,945 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €8,390 | €6,945 | -€1,445 | -17.2% |
| Financial debts | 43 | €9,843 | €11,906 | +€2,063 | +21.0% |
| Credit institutions | 430/8 | €9,843 | €11,906 | +€2,063 | +21.0% |
| Trade debts | 44 | €57,196 | €75,649 | +€18,453 | +32.3% |
| Suppliers | 440/4 | €57,196 | €75,649 | +€18,453 | +32.3% |
| Taxes, remuneration and social security | 45 | €7,513 | €1,387 | -€6,126 | -81.5% |
| Taxes | 450/3 | €6,158 | €1,387 | -€4,770 | -77.5% |
| Remuneration and social security | 454/9 | €1,355 | - | -€1,355 | |
| Remuneration, social security and pensions | 62 | €32,635 | €1,331 | -€31,304 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,509 | €8,743 | -€1,766 | -16.8% |
| Other operating charges | 640/8 | €2,121 | €1,192 | -€929 | -43.8% |
| Gross operating margin | 9900 | €28,201 | -€14,656 | -€42,857 | |
| Operating profit (loss) | 9901 | -€17,064 | -€25,921 | -€8,858 | -51.9% |
| Financial income | 75/76B | €6,660 | €6,836 | +€176 | +2.6% |
| Recurring financial income | 75 | €6,660 | €6,836 | +€176 | +2.6% |
| Financial charges | 65/66B | €2,179 | €2,084 | -€95 | -4.3% |
| Recurring financial charges | 65 | €2,179 | €2,084 | -€95 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,582 | -€21,170 | -€8,587 | -68.2% |
| Income taxes | 67/77 | €171 | -€34 | -€205 | |
| Profit (loss) for the period | 9904 | -€12,753 | -€21,136 | -€8,382 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,753 | -€21,136 | -€8,382 | -65.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.