JOSELITO: what changed
Two fiscal 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.
JOSELITO
Largest movements
- Receivables within one year -€9,508
down €9,508 (-31.8%), from €29,873 to €20,365
of which Trade receivables: -€15,724
- Cash +€1,699
up €1,699 (+1319.3%), from €129 to €1,827
mainly Net result for the year (+€13,291) and Receivables within one year (+€9,508)
- Deferred charges and accrued income -€808
down €808 (-35.9%), from €2,254 to €1,446
- Financial fixed assets -€390
down €390 (-11.3%), from €3,445 to €3,055
- Trade debts -€19,226
down €19,226 (-43.4%), from €44,291 to €25,065
of which Suppliers: -€15,732
- Profit (loss) carried forward +€11,536
up €11,536 (+35.9%), from -€32,163 to -€20,627
- Debts after one year -€9,255
down €9,255 (-73.7%), from €12,557 to €3,302
- Tax, wage and social debts +€5,812
new in 2025: €5,812
- Current portion of long-term debt +€2,657
up €2,657 (+52.3%), from €5,078 to €7,735
- Gross operating margin +€45,192
up €45,192, from -€28,775 to €16,417
- Purchases and services -€30,575
down €30,575 (-17.9%), from €170,684 to €140,109
- Turnover +€12,053
up €12,053 (+8.5%), from €141,732 to €153,785
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.
Cash bridge derived
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 | €35,701 | €26,693 | -€9,008 | -25.2% |
| Fixed assets | 21/28 | €3,445 | €3,055 | -€390 | -11.3% |
| Financial fixed assets | 28 | €3,445 | €3,055 | -€390 | -11.3% |
| Current assets | 29/58 | €32,256 | €23,638 | -€8,618 | -26.7% |
| Amounts receivable within one year | 40/41 | €29,873 | €20,365 | -€9,508 | -31.8% |
| Trade receivables | 40 | €28,843 | €13,118 | -€15,724 | -54.5% |
| Other amounts receivable | 41 | €1,030 | €7,247 | +€6,216 | +603.2% |
| Cash at bank and in hand | 54/58 | €129 | €1,827 | +€1,699 | +1319.3% |
| Deferred charges and accrued income | 490/1 | €2,254 | €1,446 | -€808 | -35.9% |
| Total equity and liabilities | 10/49 | €35,701 | €26,693 | -€9,008 | -25.2% |
| Equity | 10/15 | -€27,163 | -€15,627 | +€11,536 | +42.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,163 | -€20,627 | +€11,536 | +35.9% |
| Amounts payable | 17/49 | €62,863 | €42,319 | -€20,544 | -32.7% |
| Amounts payable after more than one year | 17 | €12,557 | €3,302 | -€9,255 | -73.7% |
| Financial debts | 170/4 | €12,557 | €3,302 | -€9,255 | -73.7% |
| Amounts payable within one year | 42/48 | €50,306 | €39,017 | -€11,289 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €5,078 | €7,735 | +€2,657 | +52.3% |
| Trade debts | 44 | €44,291 | €25,065 | -€19,226 | -43.4% |
| Suppliers | 440/4 | €40,798 | €25,065 | -€15,732 | -38.6% |
| Bills of exchange payable | 441 | €3,494 | - | -€3,494 | |
| Taxes, remuneration and social security | 45 | - | €5,812 | +€5,812 | |
| Taxes | 450/3 | - | €5,812 | +€5,812 | |
| Other amounts payable | 47/48 | €937 | €405 | -€532 | -56.8% |
| Turnover | 70 | €141,732 | €153,785 | +€12,053 | +8.5% |
| Non-recurring operating income | 76A | - | €2,741 | +€2,741 | |
| Goods, raw materials, services and sundry goods | 60/61 | €170,684 | €140,109 | -€30,575 | -17.9% |
| Other operating charges | 640/8 | €790 | €1,701 | +€912 | +115.5% |
| Gross operating margin | 9900 | -€28,775 | €16,417 | +€45,192 | |
| Operating profit (loss) | 9901 | -€29,565 | €14,716 | +€44,280 | |
| Financial income | 75/76B | €0 | €281 | +€281 | +280510.0% |
| Recurring financial income | 75 | €0 | €281 | +€281 | +280510.0% |
| Financial charges | 65/66B | €2,598 | €1,705 | -€893 | -34.4% |
| Recurring financial charges | 65 | €2,598 | €1,705 | -€893 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,163 | €13,291 | +€45,454 | |
| Profit (loss) for the period | 9904 | -€32,163 | €13,291 | +€45,454 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,163 | €13,291 | +€45,454 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.