JOS & P': what changed
Two fiscal 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 & P'
Largest movements
- Cash +€2,042
up €2,042 (+82.4%), from €2,478 to €4,519
mainly Stocks and contracts (+€1,185) and Receivables within one year (+€742)
- Stocks and contracts -€1,185
down €1,185 (-16.4%), from €7,233 to €6,048
- Receivables within one year -€742
down €742 (-95.1%), from €780 to €38
of which Other amounts receivable: -€500
- Trade debts +€243
up €243 (+210.1%), from €116 to €359
- Accrued charges and deferred income -€118
down €118 (-100.0%), from €118 to €0
- Gross operating margin +€417
up €417 (+146.2%), from €285 to €703
- Other operating charges -€211
down €211 (-28.6%), from €739 to €528
- Financial charges +€30
up €30 (+25.0%), from €120 to €150
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.
Cash bridge derived
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 | €10,641 | €10,791 | +€151 | +1.4% |
| Current assets | 29/58 | €10,641 | €10,791 | +€151 | +1.4% |
| Stocks and contracts in progress | 3 | €7,233 | €6,048 | -€1,185 | -16.4% |
| Stocks | 30/36 | €7,233 | €6,048 | -€1,185 | -16.4% |
| Amounts receivable within one year | 40/41 | €780 | €38 | -€742 | -95.1% |
| Trade receivables | 40 | €242 | €0 | -€242 | -100.0% |
| Other amounts receivable | 41 | €538 | €38 | -€500 | -92.9% |
| Cash at bank and in hand | 54/58 | €2,478 | €4,519 | +€2,042 | +82.4% |
| Deferred charges and accrued income | 490/1 | €150 | €186 | +€36 | +23.7% |
| Total equity and liabilities | 10/49 | €10,641 | €10,791 | +€151 | +1.4% |
| Equity | 10/15 | -€29,111 | -€29,085 | +€25 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,111 | -€49,085 | +€25 | +0.1% |
| Amounts payable | 17/49 | €39,751 | €39,877 | +€125 | +0.3% |
| Amounts payable within one year | 42/48 | €39,633 | €39,877 | +€243 | +0.6% |
| Trade debts | 44 | €116 | €359 | +€243 | +210.1% |
| Suppliers | 440/4 | €116 | €359 | +€243 | +210.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,518 | €39,518 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €118 | €0 | -€118 | -100.0% |
| Other operating charges | 640/8 | €739 | €528 | -€211 | -28.6% |
| Gross operating margin | 9900 | €285 | €703 | +€417 | +146.2% |
| Operating profit (loss) | 9901 | -€454 | €175 | +€629 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€574 | €25 | +€599 | |
| Profit (loss) for the period | 9904 | -€574 | €25 | +€599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€574 | €25 | +€599 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.