JOSSON FRANS: 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.
JOSSON FRANS
Largest movements
- Current investments -€571,605
down €571,605 (-19.6%), from €2.9m to €2.3m
- Cash -€466,554
down €466,554 (-80.1%), from €582,238 to €115,684
mainly Other debts (-€918,082) and Contributions, distributions and other (-€518,421)
- Receivables within one year +€164,052
up €164,052 (+249%), from €65,777 to €229,830
of which Other amounts receivable: +€165,502
- Other debts -€918,082
down €918,082 (-77.4%), from €1.2m to €268,072
- Tax, wage and social debts +€49,295
new in 2025: €49,295
- Financial income +€94,426
up €94,426 (+45.4%), from €207,929 to €302,354
- Depreciation +€9,886
up €9,886 (+36.2%), from €27,346 to €37,233
- Taxes +€9,702
up €9,702 (+6.6%), from €147,261 to €156,964
- Gross operating margin -€4,764
down €4,764 (-1.2%), from €396,842 to €392,077
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 | €4,141,356 | €3,245,051 | -€896,305 | -21.6% |
| Fixed assets | 21/28 | €580,082 | €558,784 | -€21,297 | -3.7% |
| Tangible fixed assets | 22/27 | €218,171 | €196,874 | -€21,297 | -9.8% |
| Land and buildings | 22 | €155,218 | €144,448 | -€10,771 | -6.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €51,253 | €40,726 | -€10,527 | -20.5% |
| Other tangible fixed assets | 26 | €11,700 | €11,700 | = | 0.0% |
| Financial fixed assets | 28 | €361,911 | €361,911 | = | 0.0% |
| Current assets | 29/58 | €3,561,274 | €2,686,266 | -€875,008 | -24.6% |
| Amounts receivable within one year | 40/41 | €65,777 | €229,830 | +€164,052 | +249% |
| Trade receivables | 40 | €1,450 | €0 | -€1,450 | -100% |
| Other amounts receivable | 41 | €64,327 | €229,830 | +€165,502 | +257% |
| Current investments | 50/53 | €2,910,415 | €2,338,809 | -€571,605 | -19.6% |
| Cash at bank and in hand | 54/58 | €582,238 | €115,684 | -€466,554 | -80.1% |
| Deferred charges and accrued income | 490/1 | €2,844 | €1,943 | -€901 | -31.7% |
| Total equity and liabilities | 10/49 | €4,141,356 | €3,245,051 | -€896,305 | -21.6% |
| Equity | 10/15 | €2,953,159 | €2,927,684 | -€25,475 | -0.9% |
| Contributions | 10/11 | €18,578 | €18,578 | = | 0.0% |
| Reserves | 13 | €2,933,649 | €2,909,106 | -€24,544 | -0.8% |
| Distributable reserves | 133 | €2,933,649 | €2,909,106 | -€24,544 | -0.8% |
| Profit (loss) carried forward | 14 | €932 | €0 | -€932 | -100% |
| Amounts payable | 17/49 | €1,188,197 | €317,367 | -€870,830 | -73.3% |
| Amounts payable within one year | 42/48 | €1,186,431 | €317,367 | -€869,064 | -73.3% |
| Trade debts | 44 | €277 | €0 | -€277 | -100% |
| Suppliers | 440/4 | €277 | €0 | -€277 | -100% |
| Taxes, remuneration and social security | 45 | - | €49,295 | +€49,295 | |
| Taxes | 450/3 | - | €49,295 | +€49,295 | |
| Other amounts payable | 47/48 | €1,186,154 | €268,072 | -€918,082 | -77.4% |
| Accrued charges and deferred income | 492/3 | €1,766 | €0 | -€1,766 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,346 | €37,233 | +€9,886 | +36.2% |
| Other operating charges | 640/8 | €6,343 | €6,704 | +€361 | +5.7% |
| Gross operating margin | 9900 | €396,842 | €392,077 | -€4,764 | -1.2% |
| Operating profit (loss) | 9901 | €363,152 | €348,141 | -€15,012 | -4.1% |
| Financial income | 75/76B | €207,929 | €302,354 | +€94,426 | +45.4% |
| Recurring financial income | 75 | €207,929 | €302,354 | +€94,426 | +45.4% |
| Financial charges | 65/66B | €1,729 | €586 | -€1,143 | -66.1% |
| Recurring financial charges | 65 | €1,729 | €586 | -€1,143 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €569,352 | €649,909 | +€80,557 | +14.1% |
| Income taxes | 67/77 | €147,261 | €156,964 | +€9,702 | +6.6% |
| Profit (loss) for the period | 9904 | €422,091 | €492,946 | +€70,855 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €422,091 | €492,946 | +€70,855 | +16.8% |
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 24 October 2026 via checked.be.