Josane: 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.
Josane
Largest movements
- Cash +€20,734
up €20,734 (+104%), from €19,884 to €40,617
mainly Net result for the year (+€20,072) and Receivables within one year (+€9,575)
- Receivables within one year -€9,575
down €9,575 (-90.0%), from €10,637 to €1,063
of which Trade receivables: -€6,050
- Current investments +€8,500
up €8,500 (+52.6%), from €16,162 to €24,662
- Tangible fixed assets -€3,652
down €3,652 (-38.0%), from €9,617 to €5,965
of which Furniture and vehicles: -€2,657
- Profit (loss) carried forward +€8,307
up €8,307 (+17.7%), from €46,879 to €55,186
- Tax, wage and social debts +€7,496
new in 2025: €7,496
- Gross operating margin +€21,732
up €21,732 (+184%), from €11,804 to €33,535
- Taxes +€3,135
up €3,135 (+70.9%), from €4,421 to €7,556
- Depreciation +€502
up €502 (+15.9%), from €3,150 to €3,652
- Financial charges +€459
up €459 (+46.3%), from €991 to €1,451
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 | €56,624 | €72,728 | +€16,104 | +28.4% |
| Fixed assets | 21/28 | €9,617 | €5,965 | -€3,652 | -38.0% |
| Tangible fixed assets | 22/27 | €9,617 | €5,965 | -€3,652 | -38.0% |
| Land and buildings | 22 | €2,874 | €2,255 | -€619 | -21.5% |
| Plant, machinery and equipment | 23 | €595 | €219 | -€376 | -63.2% |
| Furniture and vehicles | 24 | €6,149 | €3,492 | -€2,657 | -43.2% |
| Current assets | 29/58 | €47,007 | €66,763 | +€19,757 | +42.0% |
| Amounts receivable within one year | 40/41 | €10,637 | €1,063 | -€9,575 | -90.0% |
| Trade receivables | 40 | €6,050 | - | -€6,050 | |
| Other amounts receivable | 41 | €4,587 | €1,063 | -€3,525 | -76.8% |
| Current investments | 50/53 | €16,162 | €24,662 | +€8,500 | +52.6% |
| Cash at bank and in hand | 54/58 | €19,884 | €40,617 | +€20,734 | +104% |
| Deferred charges and accrued income | 490/1 | €323 | €422 | +€98 | +30.3% |
| Total equity and liabilities | 10/49 | €56,624 | €72,728 | +€16,104 | +28.4% |
| Equity | 10/15 | €51,879 | €60,186 | +€8,307 | +16.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,879 | €55,186 | +€8,307 | +17.7% |
| Amounts payable | 17/49 | €4,745 | €12,542 | +€7,797 | +164% |
| Amounts payable within one year | 42/48 | €4,745 | €12,542 | +€7,797 | +164% |
| Trade debts | 44 | €1,446 | €1,687 | +€240 | +16.6% |
| Suppliers | 440/4 | €1,446 | €1,687 | +€240 | +16.6% |
| Taxes, remuneration and social security | 45 | - | €7,496 | +€7,496 | |
| Taxes | 450/3 | - | €7,496 | +€7,496 | |
| Other amounts payable | 47/48 | €3,299 | €3,359 | +€61 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,150 | €3,652 | +€502 | +15.9% |
| Other operating charges | 640/8 | €983 | €1,004 | +€21 | +2.1% |
| Gross operating margin | 9900 | €11,804 | €33,535 | +€21,732 | +184% |
| Operating profit (loss) | 9901 | €7,671 | €28,879 | +€21,209 | +276% |
| Financial income | 75/76B | €49 | €200 | +€150 | +305% |
| Recurring financial income | 75 | €49 | €200 | +€150 | +305% |
| Financial charges | 65/66B | €991 | €1,451 | +€459 | +46.3% |
| Recurring financial charges | 65 | €991 | €1,451 | +€459 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | €6,728 | €27,628 | +€20,900 | +311% |
| Income taxes | 67/77 | €4,421 | €7,556 | +€3,135 | +70.9% |
| Profit (loss) for the period | 9904 | €2,307 | €20,072 | +€17,765 | +770% |
| Profit (loss) for the period to be appropriated | 9905 | €2,307 | €20,072 | +€17,765 | +770% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.