Josée: what changed
Josée
Largest movements
- Cash -€16,448
down €16,448 (-94.9%), from €17,325 to €878
mainly Tax, wage and social debts (-€28,149) and Stocks and contracts (-€13,326)
- Stocks and contracts +€13,326
up €13,326 (+5.3%), from €251,796 to €265,122
- Profit (loss) carried forward +€32,096
up €32,096, from -€32,096 to €0
- Tax, wage and social debts -€28,149
down €28,149 (-96.1%), from €29,303 to €1,154
- Reserves -€22,317
down €22,317 (-8.2%), from €272,376 to €250,059
- Trade debts +€17,356
up €17,356 (+124%), from €14,025 to €31,381
- Other debts +€3,822
up €3,822 (+18.4%), from €20,791 to €24,613
- Gross operating margin +€39,853
up €39,853, from -€18,375 to €21,478
- Financial charges -€5,200
down €5,200 (-49.9%), from €10,424 to €5,224
- Taxes +€2,306
up €2,306, from -€1,152 to €1,154
- Other operating charges +€782
up €782 (+54.9%), from €1,425 to €2,207
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 | €336,193 | €335,973 | -€221 | -0.1% |
| Fixed assets | 21/28 | €15,078 | €16,481 | +€1,403 | +9.3% |
| Tangible fixed assets | 22/27 | €10,078 | €11,481 | +€1,403 | +13.9% |
| Land and buildings | 22 | €7,517 | €7,206 | -€312 | -4.1% |
| Furniture and vehicles | 24 | €2,561 | €4,276 | +€1,715 | +67.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €321,116 | €319,491 | -€1,624 | -0.5% |
| Stocks and contracts in progress | 3 | €251,796 | €265,122 | +€13,326 | +5.3% |
| Stocks | 30/36 | €251,796 | €265,122 | +€13,326 | +5.3% |
| Amounts receivable within one year | 40/41 | €51,995 | €53,492 | +€1,497 | +2.9% |
| Trade receivables | 40 | €51,980 | €52,194 | +€213 | +0.4% |
| Other amounts receivable | 41 | €14 | €1,298 | +€1,284 | +9,030% |
| Cash at bank and in hand | 54/58 | €17,325 | €878 | -€16,448 | -94.9% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €336,193 | €335,973 | -€221 | -0.1% |
| Equity | 10/15 | €243,781 | €253,559 | +€9,778 | +4.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €272,376 | €250,059 | -€22,317 | -8.2% |
| Distributable reserves | 133 | €272,376 | €250,059 | -€22,317 | -8.2% |
| Profit (loss) carried forward | 14 | -€32,096 | €0 | +€32,096 | |
| Amounts payable | 17/49 | €92,413 | €82,413 | -€9,999 | -10.8% |
| Amounts payable within one year | 42/48 | €89,119 | €80,148 | -€8,971 | -10.1% |
| Financial debts | 43 | €25,000 | €23,000 | -€2,000 | -8.0% |
| Credit institutions | 430/8 | €25,000 | €23,000 | -€2,000 | -8.0% |
| Trade debts | 44 | €14,025 | €31,381 | +€17,356 | +124% |
| Suppliers | 440/4 | €14,025 | €31,381 | +€17,356 | +124% |
| Taxes, remuneration and social security | 45 | €29,303 | €1,154 | -€28,149 | -96.1% |
| Taxes | 450/3 | €29,303 | €1,154 | -€28,149 | -96.1% |
| Other amounts payable | 47/48 | €20,791 | €24,613 | +€3,822 | +18.4% |
| Accrued charges and deferred income | 492/3 | €3,294 | €2,266 | -€1,028 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,108 | €3,190 | +€82 | +2.6% |
| Other operating charges | 640/8 | €1,425 | €2,207 | +€782 | +54.9% |
| Gross operating margin | 9900 | -€18,375 | €21,478 | +€39,853 | |
| Operating profit (loss) | 9901 | -€22,908 | €16,081 | +€38,989 | |
| Financial income | 75/76B | €85 | €75 | -€10 | -11.2% |
| Recurring financial income | 75 | €85 | €75 | -€10 | -11.2% |
| Financial charges | 65/66B | €10,424 | €5,224 | -€5,200 | -49.9% |
| Recurring financial charges | 65 | €10,424 | €5,224 | -€5,200 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | -€33,247 | €10,932 | +€44,180 | |
| Income taxes | 67/77 | -€1,152 | €1,154 | +€2,306 | |
| Profit (loss) for the period | 9904 | -€32,096 | €9,778 | +€41,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,096 | €9,778 | +€41,874 |
Next steps
Calculation and sources
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 6 November 2026 via checked.be.