Josamoor: 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.
Josamoor
Largest movements
- Receivables within one year +€124,988
up €124,988 (+73.6%), from €169,752 to €294,741
- Tangible fixed assets -€30,799
down €30,799 (-2.8%), from €1.1m to €1.1m
- Reserves +€44,220
up €44,220 (+54.5%), from €81,108 to €125,328
of which Tax-exempt reserves: +€42,100
- Profit (loss) carried forward +€40,277
up €40,277 (+22.7%), from €177,089 to €217,366
- Debts after one year -€34,351
down €34,351 (-3.6%), from €953,780 to €919,429
- Taxes +€51,445
new in 2025: €51,445
- Gross operating margin -€50,904
down €50,904 (-21.0%), from €241,857 to €190,954
- Depreciation -€23,099
down €23,099 (-42.9%), from €53,898 to €30,799
- Other operating charges -€18,799
down €18,799 (-59.9%), from €31,366 to €12,567
- Financial charges +€15,938
up €15,938 (+59.4%), from €26,819 to €42,757
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 | €1,884,891 | €1,967,155 | +€82,263 | +4.4% |
| Fixed assets | 21/28 | €1,086,704 | €1,055,905 | -€30,799 | -2.8% |
| Tangible fixed assets | 22/27 | €1,086,704 | €1,055,905 | -€30,799 | -2.8% |
| Land and buildings | 22 | €1,086,704 | €1,055,905 | -€30,799 | -2.8% |
| Current assets | 29/58 | €798,188 | €911,250 | +€113,062 | +14.2% |
| Amounts receivable after more than one year | 29 | €550,000 | €550,000 | = | 0.0% |
| Other amounts receivable | 291 | €550,000 | €550,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €169,752 | €294,741 | +€124,988 | +73.6% |
| Other amounts receivable | 41 | €169,752 | €294,741 | +€124,988 | +73.6% |
| Cash at bank and in hand | 54/58 | €40,349 | €35,163 | -€5,185 | -12.9% |
| Deferred charges and accrued income | 490/1 | €38,087 | €31,346 | -€6,741 | -17.7% |
| Total equity and liabilities | 10/49 | €1,884,891 | €1,967,155 | +€82,263 | +4.4% |
| Equity | 10/15 | €898,197 | €982,694 | +€84,497 | +9.4% |
| Contributions | 10/11 | €640,000 | €640,000 | = | 0.0% |
| Capital | 10 | €640,000 | €640,000 | = | 0.0% |
| Issued capital | 100 | €640,000 | €640,000 | = | 0.0% |
| Reserves | 13 | €81,108 | €125,328 | +€44,220 | +54.5% |
| Non-distributable reserves | 130/1 | €14,272 | €16,392 | +€2,120 | +14.9% |
| Legal reserve | 130 | €14,272 | €16,392 | +€2,120 | +14.9% |
| Tax-exempt reserves | 132 | - | €42,100 | +€42,100 | |
| Distributable reserves | 133 | €66,836 | €66,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,089 | €217,366 | +€40,277 | +22.7% |
| Amounts payable | 17/49 | €986,695 | €984,461 | -€2,234 | -0.2% |
| Amounts payable after more than one year | 17 | €953,780 | €919,429 | -€34,351 | -3.6% |
| Financial debts | 170/4 | €953,780 | €919,429 | -€34,351 | -3.6% |
| Amounts payable within one year | 42/48 | €32,915 | €59,735 | +€26,820 | +81.5% |
| Current portion of amounts payable after more than one year | 42 | €32,915 | €34,351 | +€1,436 | +4.4% |
| Trade debts | 44 | - | €15,383 | +€15,383 | |
| Suppliers | 440/4 | - | €15,383 | +€15,383 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €5,298 | +€5,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,898 | €30,799 | -€23,099 | -42.9% |
| Other operating charges | 640/8 | €31,366 | €12,567 | -€18,799 | -59.9% |
| Gross operating margin | 9900 | €241,857 | €190,954 | -€50,904 | -21.0% |
| Operating profit (loss) | 9901 | €156,593 | €147,588 | -€9,005 | -5.8% |
| Financial income | 75/76B | €30,193 | €31,112 | +€919 | +3.0% |
| Recurring financial income | 75 | €12,826 | €31,112 | +€18,286 | +143% |
| Non-recurring financial income | 76B | €17,367 | €0 | -€17,367 | -100% |
| Financial charges | 65/66B | €26,819 | €42,757 | +€15,938 | +59.4% |
| Recurring financial charges | 65 | €26,819 | €42,757 | +€15,938 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €159,967 | €135,942 | -€24,024 | -15.0% |
| Income taxes | 67/77 | - | €51,445 | +€51,445 | |
| Profit (loss) for the period | 9904 | €159,967 | €84,497 | -€75,470 | -47.2% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €159,967 | €42,397 | -€117,570 | -73.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.