JOSERICH: 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.
JOSERICH
Largest movements
- Tangible fixed assets +€65,809
up €65,809 (+75.8%), from €86,853 to €152,662
of which Land and buildings: +€61,415
- Other debts +€84,133
up €84,133 (+299.7%), from €28,074 to €112,207
- Trade debts -€15,419
down €15,419 (-94.3%), from €16,347 to €928
- Reserves -€3,300
down €3,300 (-6.8%), from €48,270 to €44,970
of which Distributable reserves: -€3,300
- Gross operating margin +€4,528
up €4,528, from -€529 to €3,999
- Depreciation +€671
new in 2025: €671
- Other operating charges +€64
up €64 (+2.9%), from €2,177 to €2,241
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 | €87,597 | €153,984 | +€66,387 | +75.8% |
| Fixed assets | 21/28 | €86,853 | €152,662 | +€65,809 | +75.8% |
| Tangible fixed assets | 22/27 | €86,853 | €152,662 | +€65,809 | +75.8% |
| Land and buildings | 22 | €83,199 | €144,614 | +€61,415 | +73.8% |
| Plant, machinery and equipment | 23 | €3,052 | €7,506 | +€4,454 | +145.9% |
| Furniture and vehicles | 24 | €602 | €542 | -€60 | -10.0% |
| Current assets | 29/58 | €744 | €1,322 | +€578 | +77.7% |
| Amounts receivable within one year | 40/41 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €244 | €1,322 | +€1,078 | +441.8% |
| Total equity and liabilities | 10/49 | €87,597 | €153,984 | +€66,387 | +75.8% |
| Equity | 10/15 | €42,946 | €40,684 | -€2,262 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,270 | €44,970 | -€3,300 | -6.8% |
| Non-distributable reserves | 130/1 | €13,970 | €13,970 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,970 | €13,970 | = | 0.0% |
| Distributable reserves | 133 | €34,300 | €31,000 | -€3,300 | -9.6% |
| Profit (loss) carried forward | 14 | -€23,924 | -€22,886 | +€1,038 | +4.3% |
| Amounts payable | 17/49 | €44,651 | €113,300 | +€68,649 | +153.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,651 | €113,300 | +€68,649 | +153.7% |
| Trade debts | 44 | €16,347 | €928 | -€15,419 | -94.3% |
| Suppliers | 440/4 | €16,347 | €928 | -€15,419 | -94.3% |
| Taxes, remuneration and social security | 45 | €230 | €165 | -€65 | -28.3% |
| Taxes | 450/3 | €230 | €165 | -€65 | -28.3% |
| Other amounts payable | 47/48 | €28,074 | €112,207 | +€84,133 | +299.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €671 | +€671 | |
| Other operating charges | 640/8 | €2,177 | €2,241 | +€64 | +2.9% |
| Gross operating margin | 9900 | -€529 | €3,999 | +€4,528 | |
| Operating profit (loss) | 9901 | -€2,706 | €1,087 | +€3,793 | |
| Financial charges | 65/66B | €44 | €49 | +€5 | +11.4% |
| Recurring financial charges | 65 | €44 | €49 | +€5 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,750 | €1,038 | +€3,788 | |
| Profit (loss) for the period | 9904 | -€2,750 | €1,038 | +€3,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,750 | €1,038 | +€3,788 |
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.