JOSERVICES: 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.
JOSERVICES
Largest movements
- Cash +€328,138
up €328,138 (+510.3%), from €64,302 to €392,440
mainly Other debts (+€370,463) and Current investments (+€200,000)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year +€63,165
up €63,165 (+707.2%), from €8,932 to €72,097
- Financial fixed assets -€16,279
down €16,279 (-16.0%), from €101,704 to €85,425
- Tangible fixed assets -€10,677
down €10,677 (-26.5%), from €40,248 to €29,570
- Other debts +€370,463
up €370,463 (+206.8%), from €179,116 to €549,579
- Reserves -€215,283
no longer reported in 2025 (was €215,283)
- Tax, wage and social debts +€6,645
new in 2025: €6,645
- Gross operating margin +€134,413
up €134,413 (+102.5%), from €131,144 to €265,557
- Financial income -€45,607
down €45,607 (-78.4%), from €58,146 to €12,539
- Taxes +€40,867
up €40,867 (+154.4%), from €26,462 to €67,329
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 | €417,037 | €581,480 | +€164,442 | +39.4% |
| Fixed assets | 21/28 | €141,952 | €114,995 | -€26,956 | -19.0% |
| Tangible fixed assets | 22/27 | €40,248 | €29,570 | -€10,677 | -26.5% |
| Furniture and vehicles | 24 | €40,248 | €29,570 | -€10,677 | -26.5% |
| Financial fixed assets | 28 | €101,704 | €85,425 | -€16,279 | -16.0% |
| Current assets | 29/58 | €275,086 | €466,484 | +€191,399 | +69.6% |
| Amounts receivable within one year | 40/41 | €8,932 | €72,097 | +€63,165 | +707.2% |
| Other amounts receivable | 41 | €8,932 | €72,097 | +€63,165 | +707.2% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €64,302 | €392,440 | +€328,138 | +510.3% |
| Deferred charges and accrued income | 490/1 | €1,852 | €1,948 | +€96 | +5.2% |
| Total equity and liabilities | 10/49 | €417,037 | €581,480 | +€164,442 | +39.4% |
| Equity | 10/15 | €235,743 | €20,460 | -€215,283 | -91.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €215,283 | - | -€215,283 | |
| Distributable reserves | 133 | €215,283 | - | -€215,283 | |
| Amounts payable | 17/49 | €181,294 | €561,020 | +€379,726 | +209.5% |
| Amounts payable within one year | 42/48 | €181,294 | €558,346 | +€377,052 | +208.0% |
| Trade debts | 44 | €2,178 | €2,122 | -€56 | -2.6% |
| Suppliers | 440/4 | €2,178 | €2,122 | -€56 | -2.6% |
| Taxes, remuneration and social security | 45 | - | €6,645 | +€6,645 | |
| Taxes | 450/3 | - | €6,645 | +€6,645 | |
| Other amounts payable | 47/48 | €179,116 | €549,579 | +€370,463 | +206.8% |
| Accrued charges and deferred income | 492/3 | - | €2,674 | +€2,674 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,846 | €10,677 | -€168 | -1.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €131,144 | €265,557 | +€134,413 | +102.5% |
| Operating profit (loss) | 9901 | €119,911 | €254,480 | +€134,569 | +112.2% |
| Financial income | 75/76B | €58,146 | €12,539 | -€45,607 | -78.4% |
| Recurring financial income | 75 | €58,146 | €12,539 | -€45,607 | -78.4% |
| Financial charges | 65/66B | €2,229 | €279 | -€1,950 | -87.5% |
| Recurring financial charges | 65 | €2,229 | €279 | -€1,950 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €175,828 | €266,740 | +€90,912 | +51.7% |
| Income taxes | 67/77 | €26,462 | €67,329 | +€40,867 | +154.4% |
| Profit (loss) for the period | 9904 | €149,366 | €199,411 | +€50,045 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €149,366 | €199,411 | +€50,045 | +33.5% |
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 5 October 2026 via checked.be.