JOSSAN: 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.
JOSSAN
Largest movements
- Tangible fixed assets -€36,785
down €36,785 (-5.1%), from €723,857 to €687,071
of which Land and buildings: -€21,658
- Receivables within one year -€18,968
down €18,968 (-81.3%), from €23,341 to €4,372
of which Other amounts receivable: -€12,647
- Debts after one year -€47,009
down €47,009 (-6.8%), from €695,528 to €648,519
- Current portion of long-term debt +€23,729
up €23,729 (+2,498%), from €950 to €24,679
- Other debts -€20,711
down €20,711 (-11.8%), from €175,109 to €154,398
- Tax, wage and social debts -€13,038
down €13,038 (-82.7%), from €15,757 to €2,720
of which Taxes: -€13,067
- Gross operating margin +€18,930
up €18,930 (+45.8%), from €41,361 to €60,291
- Financial charges -€13,177
down €13,177 (-69.0%), from €19,096 to €5,919
of which Non-recurring financial charges: -€12,741
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €756,365 | €696,013 | -€60,352 | -8.0% |
| Fixed assets | 21/28 | €723,959 | €687,174 | -€36,785 | -5.1% |
| Tangible fixed assets | 22/27 | €723,857 | €687,071 | -€36,785 | -5.1% |
| Land and buildings | 22 | €683,001 | €661,343 | -€21,658 | -3.2% |
| Plant, machinery and equipment | 23 | €36,421 | €24,099 | -€12,323 | -33.8% |
| Furniture and vehicles | 24 | €4,435 | €1,630 | -€2,805 | -63.3% |
| Financial fixed assets | 28 | €102 | €102 | = | 0.0% |
| Current assets | 29/58 | €32,406 | €8,839 | -€23,567 | -72.7% |
| Amounts receivable within one year | 40/41 | €23,341 | €4,372 | -€18,968 | -81.3% |
| Trade receivables | 40 | €10,694 | €4,372 | -€6,321 | -59.1% |
| Other amounts receivable | 41 | €12,647 | €0 | -€12,647 | -100% |
| Cash at bank and in hand | 54/58 | €9,065 | €4,467 | -€4,598 | -50.7% |
| Total equity and liabilities | 10/49 | €756,365 | €696,013 | -€60,352 | -8.0% |
| Equity | 10/15 | -€132,999 | -€135,313 | -€2,314 | -1.7% |
| Contributions | 10/11 | €104,115 | €104,115 | = | 0.0% |
| Capital | 10 | €104,115 | €104,115 | = | 0.0% |
| Issued capital | 100 | €104,115 | €104,115 | = | 0.0% |
| Reserves | 13 | €846,267 | €846,267 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,553 | €5,553 | = | 0.0% |
| Legal reserve | 130 | €5,553 | €5,553 | = | 0.0% |
| Tax-exempt reserves | 132 | €840,714 | €840,714 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,083,381 | -€1,085,695 | -€2,314 | -0.2% |
| Amounts payable | 17/49 | €889,364 | €831,326 | -€58,038 | -6.5% |
| Amounts payable after more than one year | 17 | €695,528 | €648,519 | -€47,009 | -6.8% |
| Financial debts | 170/4 | €695,528 | €648,519 | -€47,009 | -6.8% |
| Amounts payable within one year | 42/48 | €193,836 | €182,807 | -€11,029 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €950 | €24,679 | +€23,729 | +2,498% |
| Trade debts | 44 | €2,020 | €1,011 | -€1,009 | -50.0% |
| Suppliers | 440/4 | €2,020 | €1,011 | -€1,009 | -50.0% |
| Taxes, remuneration and social security | 45 | €15,757 | €2,720 | -€13,038 | -82.7% |
| Taxes | 450/3 | €15,585 | €2,518 | -€13,067 | -83.8% |
| Remuneration and social security | 454/9 | €173 | €202 | +€29 | +17.0% |
| Other amounts payable | 47/48 | €175,109 | €154,398 | -€20,711 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,401 | €51,846 | +€445 | +0.9% |
| Other operating charges | 640/8 | €4,669 | €4,875 | +€206 | +4.4% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €41,361 | €60,291 | +€18,930 | +45.8% |
| Operating profit (loss) | 9901 | -€14,710 | €3,570 | +€18,279 | |
| Financial income | 75/76B | €1 | €35 | +€35 | +5,953% |
| Recurring financial income | 75 | €1 | €35 | +€35 | +5,953% |
| Financial charges | 65/66B | €19,096 | €5,919 | -€13,177 | -69.0% |
| Recurring financial charges | 65 | €6,355 | €5,919 | -€436 | -6.9% |
| Non-recurring financial charges | 66B | €12,741 | - | -€12,741 | |
| Profit (loss) for the period before taxes | 9903 | -€33,805 | -€2,314 | +€31,491 | +93.2% |
| Income taxes | 67/77 | €171 | €0 | -€171 | -100% |
| Profit (loss) for the period | 9904 | -€33,976 | -€2,314 | +€31,662 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,976 | -€2,314 | +€31,662 | +93.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.