JOSTAN: 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.
JOSTAN
Largest movements
- Tangible fixed assets -€5,278
down €5,278 (-39.8%), from €13,275 to €7,997
of which Plant, machinery and equipment: -€3,378
- Deferred charges and accrued income +€271
up €271 (+29.4%), from €922 to €1,193
- Receivables within one year -€236
down €236 (-21.0%), from €1,121 to €885
of which Trade receivables: -€216
- Profit (loss) carried forward -€37,367
down €37,367 (-27.0%), from -€138,259 to -€175,627
- Other debts +€31,759
up €31,759 (+122.3%), from €25,972 to €57,731
- Trade debts +€291
up €291 (+97.8%), from €298 to €589
- Other operating charges +€14,682
up €14,682 (+775.4%), from €1,893 to €16,575
- Gross operating margin -€9,434
down €9,434 (-156.5%), from -€6,026 to -€15,460
- Depreciation -€761
down €761 (-12.6%), from €6,039 to €5,278
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 | €15,419 | €10,101 | -€5,318 | -34.5% |
| Fixed assets | 21/28 | €13,275 | €7,997 | -€5,278 | -39.8% |
| Tangible fixed assets | 22/27 | €13,275 | €7,997 | -€5,278 | -39.8% |
| Land and buildings | 22 | €5,661 | €4,092 | -€1,569 | -27.7% |
| Plant, machinery and equipment | 23 | €7,106 | €3,727 | -€3,378 | -47.5% |
| Furniture and vehicles | 24 | €508 | €178 | -€330 | -65.0% |
| Current assets | 29/58 | €2,144 | €2,104 | -€40 | -1.9% |
| Amounts receivable within one year | 40/41 | €1,121 | €885 | -€236 | -21.0% |
| Trade receivables | 40 | €665 | €449 | -€216 | -32.5% |
| Other amounts receivable | 41 | €456 | €437 | -€19 | -4.2% |
| Cash at bank and in hand | 54/58 | €102 | €26 | -€75 | -74.1% |
| Deferred charges and accrued income | 490/1 | €922 | €1,193 | +€271 | +29.4% |
| Total equity and liabilities | 10/49 | €15,419 | €10,101 | -€5,318 | -34.5% |
| Equity | 10/15 | -€10,851 | -€48,218 | -€37,367 | -344.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,008 | €115,008 | = | 0.0% |
| Distributable reserves | 133 | €115,008 | €115,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,259 | -€175,627 | -€37,367 | -27.0% |
| Amounts payable | 17/49 | €26,270 | €58,320 | +€32,050 | +122.0% |
| Amounts payable within one year | 42/48 | €26,270 | €58,320 | +€32,050 | +122.0% |
| Trade debts | 44 | €298 | €589 | +€291 | +97.8% |
| Suppliers | 440/4 | €298 | €589 | +€291 | +97.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,972 | €57,731 | +€31,759 | +122.3% |
| Non-recurring operating income | 76A | €4,545 | €0 | -€4,545 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,039 | €5,278 | -€761 | -12.6% |
| Other operating charges | 640/8 | €1,893 | €16,575 | +€14,682 | +775.4% |
| Gross operating margin | 9900 | -€6,026 | -€15,460 | -€9,434 | -156.5% |
| Operating profit (loss) | 9901 | -€13,959 | -€37,313 | -€23,355 | -167.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,013 | -€37,367 | -€23,355 | -166.7% |
| Profit (loss) for the period | 9904 | -€14,013 | -€37,367 | -€23,355 | -166.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,013 | -€37,367 | -€23,355 | -166.7% |
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 5 October 2026 via checked.be.