José & Jos: 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.
José & Jos
Largest movements
- Receivables within one year +€55,417
up €55,417 (+525%), from €10,558 to €65,975
of which Trade receivables: +€47,849
- Cash -€53,952
down €53,952 (-88.1%), from €61,223 to €7,271
mainly Receivables within one year (-€55,417) and Net result for the year (-€10,315)
- Deferred charges and accrued income -€2,383
down €2,383 (-100%), from €2,383 to €0
- Tangible fixed assets -€1,999
down €1,999 (-22.4%), from €8,943 to €6,944
- Profit (loss) carried forward -€10,315
down €10,315 (-15.1%), from €68,145 to €57,830
- Tax, wage and social debts +€6,748
up €6,748 (+49.1%), from €13,744 to €20,492
of which Taxes: +€3,518
- Gross operating margin -€18,251
down €18,251, from €11,174 to -€7,077
- Taxes -€2,822
down €2,822 (-100%), from €2,822 to €0
- Other operating charges +€402
up €402 (+319%), from €126 to €528
- Depreciation +€233
up €233 (+10.0%), from €2,331 to €2,564
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 | €83,106 | €80,189 | -€2,917 | -3.5% |
| Fixed assets | 21/28 | €8,943 | €6,944 | -€1,999 | -22.4% |
| Tangible fixed assets | 22/27 | €8,943 | €6,944 | -€1,999 | -22.4% |
| Furniture and vehicles | 24 | €8,943 | €6,944 | -€1,999 | -22.4% |
| Current assets | 29/58 | €74,163 | €73,246 | -€918 | -1.2% |
| Amounts receivable within one year | 40/41 | €10,558 | €65,975 | +€55,417 | +525% |
| Trade receivables | 40 | €0 | €47,849 | +€47,849 | |
| Other amounts receivable | 41 | €10,558 | €18,126 | +€7,568 | +71.7% |
| Cash at bank and in hand | 54/58 | €61,223 | €7,271 | -€53,952 | -88.1% |
| Deferred charges and accrued income | 490/1 | €2,383 | €0 | -€2,383 | -100% |
| Total equity and liabilities | 10/49 | €83,106 | €80,189 | -€2,917 | -3.5% |
| Equity | 10/15 | €69,145 | €58,830 | -€10,315 | -14.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,145 | €57,830 | -€10,315 | -15.1% |
| Amounts payable | 17/49 | €13,961 | €21,360 | +€7,399 | +53.0% |
| Amounts payable within one year | 42/48 | €13,961 | €21,360 | +€7,399 | +53.0% |
| Trade debts | 44 | €217 | €868 | +€651 | +299% |
| Suppliers | 440/4 | €217 | €868 | +€651 | +299% |
| Taxes, remuneration and social security | 45 | €13,744 | €20,492 | +€6,748 | +49.1% |
| Taxes | 450/3 | €13,744 | €17,262 | +€3,518 | +25.6% |
| Remuneration and social security | 454/9 | - | €3,230 | +€3,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,331 | €2,564 | +€233 | +10.0% |
| Other operating charges | 640/8 | €126 | €528 | +€402 | +319% |
| Gross operating margin | 9900 | €11,174 | -€7,077 | -€18,251 | |
| Operating profit (loss) | 9901 | €8,717 | -€10,168 | -€18,885 | |
| Financial charges | 65/66B | €39 | €147 | +€108 | +277% |
| Recurring financial charges | 65 | €39 | €147 | +€108 | +277% |
| Profit (loss) for the period before taxes | 9903 | €8,678 | -€10,315 | -€18,993 | |
| Income taxes | 67/77 | €2,822 | €0 | -€2,822 | -100% |
| Profit (loss) for the period | 9904 | €5,856 | -€10,315 | -€16,172 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,856 | -€10,315 | -€16,172 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.