JOSIMA CONSULT: 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.
JOSIMA CONSULT
Largest movements
- Cash +€84,984
up €84,984 (+17.7%), from €479,787 to €564,771
mainly Net result for the year (+€166,598) and Depreciation (+€52,384)
- Receivables within one year +€54,301
up €54,301 (+46.4%), from €117,013 to €171,314
of which Trade receivables: +€77,458
- Intangible fixed assets -€33,400
down €33,400 (-80.0%), from €41,750 to €8,350
- Tangible fixed assets -€17,975
down €17,975 (-8.5%), from €211,771 to €193,795
of which Furniture and vehicles: -€14,810
- Reserves +€83,894
up €83,894 (+9.1%), from €926,768 to €1.0m
- Gross operating margin +€36,114
up €36,114 (+13.0%), from €276,746 to €312,860
- Financial charges +€34,062
up €34,062 (+21,720%), from €157 to €34,219
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 | €1,076,031 | €1,161,611 | +€85,580 | +8.0% |
| Fixed assets | 21/28 | €276,146 | €224,770 | -€51,375 | -18.6% |
| Intangible fixed assets | 21 | €41,750 | €8,350 | -€33,400 | -80.0% |
| Tangible fixed assets | 22/27 | €211,771 | €193,795 | -€17,975 | -8.5% |
| Land and buildings | 22 | €151,121 | €147,955 | -€3,165 | -2.1% |
| Furniture and vehicles | 24 | €60,650 | €45,840 | -€14,810 | -24.4% |
| Financial fixed assets | 28 | €22,625 | €22,625 | = | 0.0% |
| Current assets | 29/58 | €799,885 | €936,841 | +€136,956 | +17.1% |
| Amounts receivable after more than one year | 29 | €196,000 | €196,000 | = | 0.0% |
| Other amounts receivable | 291 | €196,000 | €196,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €117,013 | €171,314 | +€54,301 | +46.4% |
| Trade receivables | 40 | €93,841 | €171,299 | +€77,458 | +82.5% |
| Other amounts receivable | 41 | €23,173 | €16 | -€23,157 | -99.9% |
| Cash at bank and in hand | 54/58 | €479,787 | €564,771 | +€84,984 | +17.7% |
| Deferred charges and accrued income | 490/1 | €7,085 | €4,755 | -€2,329 | -32.9% |
| Total equity and liabilities | 10/49 | €1,076,031 | €1,161,611 | +€85,580 | +8.0% |
| Equity | 10/15 | €946,768 | €1,030,661 | +€83,894 | +8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €926,768 | €1,010,661 | +€83,894 | +9.1% |
| Distributable reserves | 133 | €926,768 | €1,010,661 | +€83,894 | +9.1% |
| Amounts payable | 17/49 | €129,263 | €130,950 | +€1,687 | +1.3% |
| Amounts payable within one year | 42/48 | €126,948 | €128,464 | +€1,516 | +1.2% |
| Trade debts | 44 | €2,168 | €1,950 | -€218 | -10.1% |
| Suppliers | 440/4 | €2,168 | €1,950 | -€218 | -10.1% |
| Taxes, remuneration and social security | 45 | €36,399 | €31,790 | -€4,609 | -12.7% |
| Taxes | 450/3 | €36,399 | €31,790 | -€4,609 | -12.7% |
| Other amounts payable | 47/48 | €88,380 | €94,724 | +€6,344 | +7.2% |
| Accrued charges and deferred income | 492/3 | €2,316 | €2,486 | +€170 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,842 | €52,384 | +€542 | +1.0% |
| Other operating charges | 640/8 | €2,595 | €2,792 | +€197 | +7.6% |
| Gross operating margin | 9900 | €276,746 | €312,860 | +€36,114 | +13.0% |
| Operating profit (loss) | 9901 | €222,310 | €257,684 | +€35,375 | +15.9% |
| Financial income | 75/76B | €15,204 | €14,720 | -€484 | -3.2% |
| Recurring financial income | 75 | €15,204 | €14,720 | -€484 | -3.2% |
| Financial charges | 65/66B | €157 | €34,219 | +€34,062 | +21,720% |
| Recurring financial charges | 65 | €157 | €34,219 | +€34,062 | +21,720% |
| Profit (loss) for the period before taxes | 9903 | €237,357 | €238,186 | +€829 | +0.3% |
| Income taxes | 67/77 | €71,498 | €71,588 | +€90 | +0.1% |
| Profit (loss) for the period | 9904 | €165,859 | €166,598 | +€739 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €165,859 | €166,598 | +€739 | +0.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.