Jost CFS & Storage: 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.
Jost CFS & Storage
Largest movements
- Tangible fixed assets +€868,700
up €868,700 (+647.8%), from €134,100 to €1.0m
of which Land and buildings: +€591,402
- Current investments -€397,540
no longer reported in 2025 (was €397,540)
- Receivables within one year -€148,928
down €148,928 (-22.1%), from €672,368 to €523,440
of which Trade receivables: -€107,214
- Deferred charges and accrued income -€106,126
down €106,126 (-94.3%), from €112,592 to €6,467
- Cash -€89,380
down €89,380 (-66.0%), from €135,512 to €46,132
mainly Investment in fixed assets (net) (-€924,383) and Trade debts (-€106,945)
- Short-term financial debts +€110,377
new in 2025: €110,377
- Trade debts -€106,945
down €106,945 (-25.0%), from €427,749 to €320,804
- Profit (loss) carried forward +€48,731
up €48,731 (+3.9%), from -€1.2m to -€1.2m
- Reserves +€37,890
up €37,890 (+3.8%), from €999,979 to €1.0m
of which Tax-exempt reserves: +€37,890
- Tax, wage and social debts +€30,671
up €30,671 (+18.7%), from €163,880 to €194,551
of which Remuneration and social security: +€20,823
- Other operating charges -€166,247
down €166,247 (-46.3%), from €358,858 to €192,611
- Staff costs +€113,260
up €113,260 (+73.5%), from €154,012 to €267,272
- Depreciation +€53,669
up €53,669 (+1572.0%), from €3,414 to €57,083
- Financial income -€14,942
down €14,942 (-81.6%), from €18,320 to €3,378
- Gross operating margin -€14,284
down €14,284 (-2.3%), from €620,692 to €606,408
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 | €1,472,327 | €1,597,653 | +€125,326 | +8.5% |
| Fixed assets | 21/28 | €154,315 | €1,021,615 | +€867,300 | +562.0% |
| Intangible fixed assets | 21 | €6,767 | €5,367 | -€1,400 | -20.7% |
| Tangible fixed assets | 22/27 | €134,100 | €1,002,800 | +€868,700 | +647.8% |
| Land and buildings | 22 | - | €591,402 | +€591,402 | |
| Plant, machinery and equipment | 23 | €19,833 | €82,999 | +€63,166 | +318.5% |
| Furniture and vehicles | 24 | €114,267 | €99,252 | -€15,015 | -13.1% |
| Other tangible fixed assets | 26 | €0 | €222,102 | +€222,102 | |
| Assets under construction and advance payments | 27 | - | €7,044 | +€7,044 | |
| Financial fixed assets | 28 | €13,448 | €13,448 | = | 0.0% |
| Current assets | 29/58 | €1,318,012 | €576,038 | -€741,974 | -56.3% |
| Amounts receivable within one year | 40/41 | €672,368 | €523,440 | -€148,928 | -22.1% |
| Trade receivables | 40 | €593,255 | €486,041 | -€107,214 | -18.1% |
| Other amounts receivable | 41 | €79,113 | €37,399 | -€41,714 | -52.7% |
| Current investments | 50/53 | €397,540 | - | -€397,540 | |
| Cash at bank and in hand | 54/58 | €135,512 | €46,132 | -€89,380 | -66.0% |
| Deferred charges and accrued income | 490/1 | €112,592 | €6,467 | -€106,126 | -94.3% |
| Total equity and liabilities | 10/49 | €1,472,327 | €1,597,653 | +€125,326 | +8.5% |
| Equity | 10/15 | €860,682 | €947,303 | +€86,621 | +10.1% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Capital | 10 | €1,100,000 | €1,100,000 | = | 0.0% |
| Issued capital | 100 | €1,100,000 | €1,100,000 | = | 0.0% |
| Reserves | 13 | €999,979 | €1,037,869 | +€37,890 | +3.8% |
| Non-distributable reserves | 130/1 | €113,164 | €113,164 | = | 0.0% |
| Legal reserve | 130 | €110,000 | €110,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,164 | €3,164 | = | 0.0% |
| Tax-exempt reserves | 132 | €585,663 | €623,553 | +€37,890 | +6.5% |
| Distributable reserves | 133 | €301,152 | €301,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,239,297 | -€1,190,565 | +€48,731 | +3.9% |
| Provisions and deferred taxes | 16 | €19,444 | €14,500 | -€4,944 | -25.4% |
| Provisions for liabilities and charges | 160/5 | €19,444 | €14,500 | -€4,944 | -25.4% |
| Other liabilities and charges | 164/5 | €19,444 | €14,500 | -€4,944 | -25.4% |
| Amounts payable | 17/49 | €592,200 | €635,850 | +€43,649 | +7.4% |
| Amounts payable within one year | 42/48 | €591,961 | €635,850 | +€43,889 | +7.4% |
| Financial debts | 43 | - | €110,377 | +€110,377 | |
| Credit institutions | 430/8 | - | €110,377 | +€110,377 | |
| Trade debts | 44 | €427,749 | €320,804 | -€106,945 | -25.0% |
| Suppliers | 440/4 | €427,749 | €320,804 | -€106,945 | -25.0% |
| Taxes, remuneration and social security | 45 | €163,880 | €194,551 | +€30,671 | +18.7% |
| Taxes | 450/3 | €146,018 | €155,866 | +€9,848 | +6.7% |
| Remuneration and social security | 454/9 | €17,862 | €38,685 | +€20,823 | +116.6% |
| Other amounts payable | 47/48 | €331 | €10,117 | +€9,786 | +2953.5% |
| Accrued charges and deferred income | 492/3 | €240 | - | -€240 | |
| Remuneration, social security and pensions | 62 | €154,012 | €267,272 | +€113,260 | +73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,414 | €57,083 | +€53,669 | +1572.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€4,944 | -€4,944 | |
| Other operating charges | 640/8 | €358,858 | €192,611 | -€166,247 | -46.3% |
| Gross operating margin | 9900 | €620,692 | €606,408 | -€14,284 | -2.3% |
| Operating profit (loss) | 9901 | €104,408 | €94,387 | -€10,021 | -9.6% |
| Financial income | 75/76B | €18,320 | €3,378 | -€14,942 | -81.6% |
| Recurring financial income | 75 | €18,320 | €3,378 | -€14,942 | -81.6% |
| Financial charges | 65/66B | €686 | €5,054 | +€4,368 | +637.2% |
| Recurring financial charges | 65 | €686 | €5,054 | +€4,368 | +637.2% |
| Profit (loss) for the period before taxes | 9903 | €122,043 | €92,711 | -€29,331 | -24.0% |
| Income taxes | 67/77 | €1,255 | €6,090 | +€4,835 | +385.4% |
| Profit (loss) for the period | 9904 | €120,788 | €86,621 | -€34,167 | -28.3% |
| Transfer to tax-exempt reserves | 689 | - | €37,890 | +€37,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €120,788 | €48,731 | -€72,057 | -59.7% |
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 10 October 2026 via checked.be.