JOSSIMMO: 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.
JOSSIMMO
Largest movements
- Cash +€21,902
up €21,902 (+89.0%), from €24,614 to €46,516
mainly Other debts (+€53,770) and Net result for the year (+€15,586)
- Tangible fixed assets -€12,739
down €12,739 (-8.9%), from €142,672 to €129,933
of which Land and buildings: -€9,133
- Other debts +€53,770
up €53,770 (+8420.9%), from €639 to €54,409
- Profit (loss) carried forward -€34,414
down €34,414 (-85.1%), from €40,434 to €6,020
- Debts after one year -€5,022
down €5,022 (-4.4%), from €113,327 to €108,305
- Current portion of long-term debt -€3,115
down €3,115 (-38.3%), from €8,137 to €5,022
- Tax, wage and social debts -€2,055
down €2,055 (-24.0%), from €8,549 to €6,494
- Gross operating margin -€14,712
down €14,712 (-25.4%), from €57,864 to €43,152
- Financial charges -€2,979
down €2,979 (-36.0%), from €8,266 to €5,288
- Taxes -€807
down €807 (-8.4%), from €9,554 to €8,747
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 | €187,286 | €196,449 | +€9,163 | +4.9% |
| Fixed assets | 21/28 | €162,672 | €149,933 | -€12,739 | -7.8% |
| Tangible fixed assets | 22/27 | €142,672 | €129,933 | -€12,739 | -8.9% |
| Land and buildings | 22 | €111,451 | €102,318 | -€9,133 | -8.2% |
| Other tangible fixed assets | 26 | €31,221 | €27,615 | -€3,606 | -11.5% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €24,614 | €46,516 | +€21,902 | +89.0% |
| Cash at bank and in hand | 54/58 | €24,614 | €46,516 | +€21,902 | +89.0% |
| Total equity and liabilities | 10/49 | €187,286 | €196,449 | +€9,163 | +4.9% |
| Equity | 10/15 | €56,634 | €22,220 | -€34,414 | -60.8% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,434 | €6,020 | -€34,414 | -85.1% |
| Amounts payable | 17/49 | €130,652 | €174,229 | +€43,578 | +33.4% |
| Amounts payable after more than one year | 17 | €113,327 | €108,305 | -€5,022 | -4.4% |
| Financial debts | 170/4 | €113,327 | €108,305 | -€5,022 | -4.4% |
| Amounts payable within one year | 42/48 | €17,325 | €65,924 | +€48,600 | +280.5% |
| Current portion of amounts payable after more than one year | 42 | €8,137 | €5,022 | -€3,115 | -38.3% |
| Taxes, remuneration and social security | 45 | €8,549 | €6,494 | -€2,055 | -24.0% |
| Taxes | 450/3 | €8,549 | €6,494 | -€2,055 | -24.0% |
| Other amounts payable | 47/48 | €639 | €54,409 | +€53,770 | +8420.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,739 | €12,739 | = | 0.0% |
| Other operating charges | 640/8 | €390 | €793 | +€403 | +103.2% |
| Non-recurring operating charges | 66A | €670 | - | -€670 | |
| Gross operating margin | 9900 | €57,864 | €43,152 | -€14,712 | -25.4% |
| Operating profit (loss) | 9901 | €44,064 | €29,620 | -€14,444 | -32.8% |
| Financial charges | 65/66B | €8,266 | €5,288 | -€2,979 | -36.0% |
| Recurring financial charges | 65 | €8,266 | €5,288 | -€2,979 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €35,798 | €24,332 | -€11,466 | -32.0% |
| Income taxes | 67/77 | €9,554 | €8,747 | -€807 | -8.4% |
| Profit (loss) for the period | 9904 | €26,244 | €15,586 | -€10,659 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,244 | €15,586 | -€10,659 | -40.6% |
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 30 September 2026 via checked.be.