JOSFER CONSULTING: 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.
JOSFER CONSULTING
Largest movements
- Cash +€23,372
up €23,372 (+102%), from €22,904 to €46,276
mainly Net result for the year (+€30,258) and Tax, wage and social debts (+€12,683)
- Receivables within one year +€7,374
up €7,374 (+24.5%), from €30,084 to €37,458
of which Other amounts receivable: +€11,218
- Profit (loss) carried forward +€30,258
up €30,258 (+143%), from €21,200 to €51,458
- Advances received -€14,000
no longer reported in 2025 (was €14,000)
- Tax, wage and social debts +€12,683
up €12,683 (+98.3%), from €12,900 to €25,583
of which Taxes: +€12,683
- Trade debts +€1,565
up €1,565 (+38.3%), from €4,091 to €5,656
- Gross operating margin +€15,363
up €15,363 (+51.0%), from €30,107 to €45,470
- Taxes +€6,228
up €6,228 (+111%), from €5,601 to €11,829
- Financial charges +€1,103
up €1,103 (+54.1%), from €2,040 to €3,143
- Depreciation -€526
down €526 (-68.7%), from €766 to €240
- Other operating charges -€500
no longer reported in 2025 (was €500)
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.
Derived cash bridge
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 | €54,191 | €84,697 | +€30,506 | +56.3% |
| Fixed assets | 21/28 | €1,203 | €963 | -€240 | -20.0% |
| Tangible fixed assets | 22/27 | €1,203 | €963 | -€240 | -20.0% |
| Furniture and vehicles | 24 | €1,203 | €963 | -€240 | -20.0% |
| Current assets | 29/58 | €52,988 | €83,734 | +€30,746 | +58.0% |
| Amounts receivable within one year | 40/41 | €30,084 | €37,458 | +€7,374 | +24.5% |
| Trade receivables | 40 | €23,457 | €19,613 | -€3,844 | -16.4% |
| Other amounts receivable | 41 | €6,627 | €17,845 | +€11,218 | +169% |
| Cash at bank and in hand | 54/58 | €22,904 | €46,276 | +€23,372 | +102% |
| Total equity and liabilities | 10/49 | €54,191 | €84,697 | +€30,506 | +56.3% |
| Equity | 10/15 | €23,200 | €53,458 | +€30,258 | +130% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,200 | €51,458 | +€30,258 | +143% |
| Amounts payable | 17/49 | €30,991 | €31,239 | +€248 | +0.8% |
| Amounts payable within one year | 42/48 | €30,991 | €31,239 | +€248 | +0.8% |
| Trade debts | 44 | €4,091 | €5,656 | +€1,565 | +38.3% |
| Suppliers | 440/4 | €4,091 | €5,656 | +€1,565 | +38.3% |
| Advances received on contracts in progress | 46 | €14,000 | - | -€14,000 | |
| Taxes, remuneration and social security | 45 | €12,900 | €25,583 | +€12,683 | +98.3% |
| Taxes | 450/3 | €10,400 | €23,083 | +€12,683 | +122% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €240 | -€526 | -68.7% |
| Other operating charges | 640/8 | €500 | - | -€500 | |
| Gross operating margin | 9900 | €30,107 | €45,470 | +€15,363 | +51.0% |
| Operating profit (loss) | 9901 | €28,841 | €45,230 | +€16,389 | +56.8% |
| Financial charges | 65/66B | €2,040 | €3,143 | +€1,103 | +54.1% |
| Recurring financial charges | 65 | €2,040 | €3,143 | +€1,103 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €26,801 | €42,087 | +€15,286 | +57.0% |
| Income taxes | 67/77 | €5,601 | €11,829 | +€6,228 | +111% |
| Profit (loss) for the period | 9904 | €21,200 | €30,258 | +€9,058 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,200 | €30,258 | +€9,058 | +42.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.