Jos HR services: 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.
Jos HR services
Largest movements
- Current investments -€68,882
down €68,882 (-40.7%), from €169,124 to €100,241
- Cash -€21,821
down €21,821 (-87.0%), from €25,085 to €3,264
mainly Other debts (-€70,662) and Net result for the year (-€33,174)
- Tangible fixed assets -€11,856
down €11,856 (-20.7%), from €57,159 to €45,303
of which Furniture and vehicles: -€8,307
- Other debts -€70,662
down €70,662 (-95.7%), from €73,869 to €3,207
- Profit (loss) carried forward -€33,174
down €33,174 (-90.6%), from -€36,609 to -€69,783
- Gross operating margin -€21,822
down €21,822 (-159%), from -€13,730 to -€35,552
- Financial income +€15,346
up €15,346 (+1,165%), from €1,317 to €16,663
- Financial charges +€913
up €913 (+369%), from €247 to €1,160
- Depreciation -€545
down €545 (-4.4%), from €12,401 to €11,856
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 | €273,357 | €171,325 | -€102,031 | -37.3% |
| Fixed assets | 21/28 | €61,659 | €49,803 | -€11,856 | -19.2% |
| Tangible fixed assets | 22/27 | €57,159 | €45,303 | -€11,856 | -20.7% |
| Land and buildings | 22 | €33,982 | €31,257 | -€2,725 | -8.0% |
| Plant, machinery and equipment | 23 | €156 | €0 | -€156 | -100% |
| Furniture and vehicles | 24 | €20,467 | €12,160 | -€8,307 | -40.6% |
| Other tangible fixed assets | 26 | €2,553 | €1,886 | -€668 | -26.2% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €211,698 | €121,523 | -€90,175 | -42.6% |
| Stocks and contracts in progress | 3 | €5,900 | €7,066 | +€1,166 | +19.8% |
| Stocks | 30/36 | €5,900 | €7,066 | +€1,166 | +19.8% |
| Amounts receivable within one year | 40/41 | €8,461 | €10,243 | +€1,783 | +21.1% |
| Trade receivables | 40 | €7,887 | €9,956 | +€2,069 | +26.2% |
| Other amounts receivable | 41 | €573 | €287 | -€286 | -49.9% |
| Current investments | 50/53 | €169,124 | €100,241 | -€68,882 | -40.7% |
| Cash at bank and in hand | 54/58 | €25,085 | €3,264 | -€21,821 | -87.0% |
| Deferred charges and accrued income | 490/1 | €3,130 | €709 | -€2,421 | -77.4% |
| Total equity and liabilities | 10/49 | €273,357 | €171,325 | -€102,031 | -37.3% |
| Equity | 10/15 | €196,202 | €163,028 | -€33,174 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €226,611 | €226,611 | = | 0.0% |
| Distributable reserves | 133 | €226,611 | €226,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,609 | -€69,783 | -€33,174 | -90.6% |
| Amounts payable | 17/49 | €77,155 | €8,297 | -€68,857 | -89.2% |
| Amounts payable within one year | 42/48 | €77,089 | €8,297 | -€68,792 | -89.2% |
| Financial debts | 43 | €352 | €19 | -€333 | -94.6% |
| Credit institutions | 430/8 | €352 | €19 | -€333 | -94.6% |
| Trade debts | 44 | €1,817 | €1,481 | -€337 | -18.5% |
| Suppliers | 440/4 | €1,817 | €1,481 | -€337 | -18.5% |
| Taxes, remuneration and social security | 45 | €1,051 | €3,591 | +€2,540 | +242% |
| Taxes | 450/3 | €1,051 | €3,591 | +€2,540 | +242% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,869 | €3,207 | -€70,662 | -95.7% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,401 | €11,856 | -€545 | -4.4% |
| Other operating charges | 640/8 | €756 | €1,004 | +€248 | +32.8% |
| Gross operating margin | 9900 | -€13,730 | -€35,552 | -€21,822 | -159% |
| Operating profit (loss) | 9901 | -€26,887 | -€48,412 | -€21,525 | -80.1% |
| Financial income | 75/76B | €1,317 | €16,663 | +€15,346 | +1,165% |
| Recurring financial income | 75 | €1,317 | €16,663 | +€15,346 | +1,165% |
| Financial charges | 65/66B | €247 | €1,160 | +€913 | +369% |
| Recurring financial charges | 65 | €247 | €1,160 | +€913 | +369% |
| Profit (loss) for the period before taxes | 9903 | -€25,817 | -€32,908 | -€7,091 | -27.5% |
| Income taxes | 67/77 | €252 | €266 | +€14 | +5.6% |
| Profit (loss) for the period | 9904 | -€26,069 | -€33,174 | -€7,105 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,069 | -€33,174 | -€7,105 | -27.3% |
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 20 October 2026 via checked.be.