JOST: 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.
JOST
Largest movements
- Cash +€695,260
up €695,260 (+8473.5%), from €8,205 to €703,465
mainly Investment in fixed assets (net) (+€429,582) and Net result for the year (+€289,077)
- Tangible fixed assets -€452,717
down €452,717 (-34.9%), from €1.3m to €843,025
of which Land and buildings: -€449,482
- Receivables within one year +€72,609
up €72,609 (+3609.9%), from €2,011 to €74,621
of which Other amounts receivable: +€71,022
- Reserves +€324,304
up €324,304 (+810.8%), from €40,000 to €364,304
of which Distributable reserves: +€324,304
- Profit (loss) carried forward +€130,690
no longer reported in 2025 (was -€130,690)
- Other debts -€68,442
down €68,442 (-83.4%), from €82,058 to €13,616
- Provisions -€51,900
down €51,900 (-100.0%), from €51,900 to €0
- Debts after one year -€38,974
down €38,974 (-33.0%), from €118,100 to €79,126
of which Financial debts: -€37,035
- Gross operating margin +€376,997
up €376,997 (+1127.3%), from €33,444 to €410,440
- Taxes +€76,859
new in 2025: €76,859
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 | €1,318,155 | €1,628,237 | +€310,082 | +23.5% |
| Fixed assets | 21/28 | €1,297,407 | €843,025 | -€454,382 | -35.0% |
| Tangible fixed assets | 22/27 | €1,295,742 | €843,025 | -€452,717 | -34.9% |
| Land and buildings | 22 | €1,278,433 | €828,951 | -€449,482 | -35.2% |
| Plant, machinery and equipment | 23 | €1,762 | €1,067 | -€695 | -39.5% |
| Furniture and vehicles | 24 | €15,548 | €13,008 | -€2,540 | -16.3% |
| Financial fixed assets | 28 | €1,665 | €0 | -€1,665 | -100.0% |
| Current assets | 29/58 | €20,748 | €785,212 | +€764,464 | +3684.5% |
| Amounts receivable within one year | 40/41 | €2,011 | €74,621 | +€72,609 | +3609.9% |
| Trade receivables | 40 | €2,011 | €3,599 | +€1,588 | +78.9% |
| Other amounts receivable | 41 | €0 | €71,022 | +€71,022 | |
| Current investments | 50/53 | €3,421 | €3,421 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,205 | €703,465 | +€695,260 | +8473.5% |
| Deferred charges and accrued income | 490/1 | €7,110 | €3,705 | -€3,405 | -47.9% |
| Total equity and liabilities | 10/49 | €1,318,155 | €1,628,237 | +€310,082 | +23.5% |
| Equity | 10/15 | €1,020,447 | €1,475,441 | +€454,994 | +44.6% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Revaluation surpluses | 12 | €711,137 | €711,137 | = | 0.0% |
| Reserves | 13 | €40,000 | €364,304 | +€324,304 | +810.8% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | - | €324,304 | +€324,304 | |
| Profit (loss) carried forward | 14 | -€130,690 | - | +€130,690 | |
| Provisions and deferred taxes | 16 | €51,900 | €0 | -€51,900 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €51,900 | €0 | -€51,900 | -100.0% |
| Pensions and similar obligations | 160 | €51,900 | €0 | -€51,900 | -100.0% |
| Amounts payable | 17/49 | €245,807 | €152,796 | -€93,012 | -37.8% |
| Amounts payable after more than one year | 17 | €118,100 | €79,126 | -€38,974 | -33.0% |
| Financial debts | 170/4 | €116,161 | €79,126 | -€37,035 | -31.9% |
| Other amounts payable | 178/9 | €1,939 | €0 | -€1,939 | -100.0% |
| Amounts payable within one year | 42/48 | €127,707 | €73,670 | -€54,037 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €44,768 | €37,035 | -€7,733 | -17.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €765 | €8,704 | +€7,939 | +1037.3% |
| Suppliers | 440/4 | €765 | €8,704 | +€7,939 | +1037.3% |
| Taxes, remuneration and social security | 45 | €115 | €14,315 | +€14,200 | +12347.5% |
| Taxes | 450/3 | €115 | €14,315 | +€14,200 | +12347.5% |
| Other amounts payable | 47/48 | €82,058 | €13,616 | -€68,442 | -83.4% |
| Non-recurring operating income | 76A | - | €371,580 | +€371,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,448 | €24,799 | -€2,649 | -9.7% |
| Other operating charges | 640/8 | €13,182 | €14,067 | +€885 | +6.7% |
| Gross operating margin | 9900 | €33,444 | €410,440 | +€376,997 | +1127.3% |
| Operating profit (loss) | 9901 | -€7,186 | €371,574 | +€378,761 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,503 | €5,638 | -€865 | -13.3% |
| Recurring financial charges | 65 | €6,503 | €5,638 | -€865 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,690 | €365,936 | +€379,626 | |
| Income taxes | 67/77 | - | €76,859 | +€76,859 | |
| Profit (loss) for the period | 9904 | -€13,690 | €289,077 | +€302,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,690 | €289,077 | +€302,767 |
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 8 October 2026 via checked.be.