JOSAGIU: 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.
JOSAGIU
Largest movements
- Cash +€35,137
up €35,137 (+869736.4%), from €4 to €35,141
mainly Net result for the year (+€43,085) and Tax, wage and social debts (+€5,472)
- Receivables within one year +€9,682
up €9,682 (+28.0%), from €34,518 to €44,200
of which Other amounts receivable: +€9,495
- Tangible fixed assets +€4,099
up €4,099 (+12.0%), from €34,130 to €38,229
of which Land and buildings: +€6,783
- Profit (loss) carried forward +€42,252
up €42,252 (+608.6%), from €6,943 to €49,195
- Tax, wage and social debts +€5,472
up €5,472 (+3908.4%), from €140 to €5,612
- Gross operating margin +€51,476
up €51,476, from -€1,447 to €50,029
- Depreciation -€7,684
down €7,684 (-80.2%), from €9,586 to €1,902
- Taxes +€1,700
up €1,700 (+1214.3%), from €140 to €1,840
- Financial income -€1,084
down €1,084 (-50.4%), from €2,151 to €1,067
- Other operating charges +€515
up €515 (+15.8%), from €3,264 to €3,778
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,631 | €117,683 | +€48,052 | +69.0% |
| Fixed assets | 21/28 | €34,130 | €38,229 | +€4,099 | +12.0% |
| Tangible fixed assets | 22/27 | €34,130 | €38,229 | +€4,099 | +12.0% |
| Land and buildings | 22 | €30,475 | €37,258 | +€6,783 | +22.3% |
| Furniture and vehicles | 24 | - | €972 | +€972 | |
| Other tangible fixed assets | 26 | €3,655 | - | -€3,655 | |
| Current assets | 29/58 | €35,501 | €79,454 | +€43,953 | +123.8% |
| Amounts receivable within one year | 40/41 | €34,518 | €44,200 | +€9,682 | +28.0% |
| Trade receivables | 40 | - | €186 | +€186 | |
| Other amounts receivable | 41 | €34,518 | €44,014 | +€9,495 | +27.5% |
| Cash at bank and in hand | 54/58 | €4 | €35,141 | +€35,137 | +869736.4% |
| Deferred charges and accrued income | 490/1 | €979 | €112 | -€866 | -88.5% |
| Total equity and liabilities | 10/49 | €69,631 | €117,683 | +€48,052 | +69.0% |
| Equity | 10/15 | €68,986 | €111,238 | +€42,252 | +61.2% |
| Contributions | 10/11 | €59,550 | €59,550 | = | 0.0% |
| Reserves | 13 | €2,493 | €2,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,493 | €2,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,943 | €49,195 | +€42,252 | +608.6% |
| Amounts payable | 17/49 | €645 | €6,445 | +€5,800 | +899.3% |
| Amounts payable within one year | 42/48 | €645 | €6,445 | +€5,800 | +899.3% |
| Trade debts | 44 | €505 | - | -€505 | |
| Suppliers | 440/4 | €505 | - | -€505 | |
| Taxes, remuneration and social security | 45 | €140 | €5,612 | +€5,472 | +3908.4% |
| Taxes | 450/3 | €140 | €5,612 | +€5,472 | +3908.4% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,586 | €1,902 | -€7,684 | -80.2% |
| Other operating charges | 640/8 | €3,264 | €3,778 | +€515 | +15.8% |
| Gross operating margin | 9900 | -€1,447 | €50,029 | +€51,476 | |
| Operating profit (loss) | 9901 | -€14,684 | €43,950 | +€58,634 | |
| Financial income | 75/76B | €2,151 | €1,067 | -€1,084 | -50.4% |
| Recurring financial income | 75 | €2,151 | €1,067 | -€1,084 | -50.4% |
| Financial charges | 65/66B | €184 | €92 | -€92 | -50.2% |
| Recurring financial charges | 65 | €184 | €92 | -€92 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,717 | €44,925 | +€57,642 | |
| Income taxes | 67/77 | €140 | €1,840 | +€1,700 | +1214.3% |
| Profit (loss) for the period | 9904 | -€12,857 | €43,085 | +€55,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,857 | €43,085 | +€55,942 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.