Joseph & Ghauri: 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.
Joseph & Ghauri
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€223
down €223 (-18.0%), from -€1,239 to -€1,462
- Debts within one year +€223
up €223 (+18.0%), from €1,239 to €1,462
- Depreciation -€1,150
no longer reported in 2008 (was €1,150)
- Gross operating margin -€134
new in 2008: -€134
From the 2007 result to the 2008 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 2007 and 2008 balance sheets and the 2008 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2007 | 2008 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €6,200 | €6,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,200 | €6,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €6,200 | €6,200 | = | 0.0% |
| Equity | 10/15 | €4,961 | €4,738 | -€223 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,239 | -€1,462 | -€223 | -18.0% |
| Amounts payable | 17/49 | €1,239 | €1,462 | +€223 | +18.0% |
| Amounts payable within one year | 42/48 | €1,239 | €1,462 | +€223 | +18.0% |
| Trade debts | 44 | €89 | €312 | +€223 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | - | -€1,150 | |
| Gross operating margin | 9900 | - | -€134 | -€134 | |
| Operating profit (loss) | 9901 | -€1,239 | -€223 | +€1,016 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,239 | -€223 | +€1,016 | +82.0% |
| Profit (loss) for the period | 9904 | -€1,239 | -€223 | +€1,016 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,239 | -€223 | +€1,016 | +82.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2007 and 31 December 2008. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.