JOSAN CONSULTANCY BVBA: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
JOSAN CONSULTANCY BVBA
Largest movements
- Receivables after one year +€78,798
up €78,798 (+88.8%), from €88,724 to €167,522
- Cash -€72,902
down €72,902 (-65.5%), from €111,321 to €38,418
mainly Receivables after one year (-€78,798) and Net result for the year (-€8,941)
- Reserves -€16,537
down €16,537 (-8.0%), from €207,950 to €191,413
of which Distributable reserves: -€16,537
- Profit (loss) carried forward +€12,856
no longer reported in 2025 (was -€12,856)
- Provisions +€7,600
new in 2025: €7,600
- Gross operating margin +€10,295
up €10,295 (+72.2%), from -€14,266 to -€3,971
- Financial income +€1,107
up €1,107 (+52.2%), from €2,121 to €3,228
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 | €201,519 | €207,286 | +€5,767 | +2.9% |
| Fixed assets | 21/28 | €455 | €63 | -€392 | -86.1% |
| Tangible fixed assets | 22/27 | €455 | €63 | -€392 | -86.1% |
| Furniture and vehicles | 24 | €455 | €63 | -€392 | -86.1% |
| Current assets | 29/58 | €201,064 | €207,222 | +€6,159 | +3.1% |
| Amounts receivable after more than one year | 29 | €88,724 | €167,522 | +€78,798 | +88.8% |
| Other amounts receivable | 291 | €88,724 | €167,522 | +€78,798 | +88.8% |
| Amounts receivable within one year | 40/41 | €1,020 | €1,282 | +€263 | +25.8% |
| Trade receivables | 40 | - | €1,280 | +€1,280 | |
| Other amounts receivable | 41 | €1,020 | €2 | -€1,017 | -99.8% |
| Cash at bank and in hand | 54/58 | €111,321 | €38,418 | -€72,902 | -65.5% |
| Total equity and liabilities | 10/49 | €201,519 | €207,286 | +€5,767 | +2.9% |
| Equity | 10/15 | €201,294 | €197,613 | -€3,681 | -1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €207,950 | €191,413 | -€16,537 | -8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €206,090 | €189,553 | -€16,537 | -8.0% |
| Profit (loss) carried forward | 14 | -€12,856 | - | +€12,856 | |
| Provisions and deferred taxes | 16 | - | €7,600 | +€7,600 | |
| Provisions for liabilities and charges | 160/5 | - | €7,600 | +€7,600 | |
| Other liabilities and charges | 164/5 | - | €7,600 | +€7,600 | |
| Amounts payable | 17/49 | €225 | €2,073 | +€1,848 | +821% |
| Amounts payable within one year | 42/48 | €225 | €2,073 | +€1,848 | +821% |
| Trade debts | 44 | €225 | €2,073 | +€1,848 | +821% |
| Suppliers | 440/4 | €225 | €2,073 | +€1,848 | +821% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €392 | -€103 | -20.7% |
| Other operating charges | 640/8 | €131 | €120 | -€11 | -8.4% |
| Non-recurring operating charges | 66A | - | €7,600 | +€7,600 | |
| Gross operating margin | 9900 | -€14,266 | -€3,971 | +€10,295 | +72.2% |
| Operating profit (loss) | 9901 | -€14,892 | -€12,083 | +€2,809 | +18.9% |
| Financial income | 75/76B | €2,121 | €3,228 | +€1,107 | +52.2% |
| Recurring financial income | 75 | €2,121 | €3,228 | +€1,107 | +52.2% |
| Financial charges | 65/66B | €85 | €86 | +€1 | +0.8% |
| Recurring financial charges | 65 | €85 | €86 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,856 | -€8,941 | +€3,915 | +30.5% |
| Profit (loss) for the period | 9904 | -€12,856 | -€8,941 | +€3,915 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,856 | -€8,941 | +€3,915 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.