JOSTASJA: 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.
JOSTASJA
Largest movements
- Cash -€18,023
down €18,023 (-15.0%), from €119,916 to €101,893
mainly Other debts (-€6,282) and Tax, wage and social debts (-€4,502)
- Tangible fixed assets -€2,103
down €2,103 (-19.7%), from €10,654 to €8,551
- Receivables within one year -€1,520
down €1,520 (-13.5%), from €11,264 to €9,744
of which Other amounts receivable: -€1,533
- Other debts -€6,282
down €6,282 (-59.3%), from €10,600 to €4,318
- Tax, wage and social debts -€4,502
down €4,502 (-70.4%), from €6,394 to €1,892
- Trade debts -€4,139
down €4,139 (-47.2%), from €8,767 to €4,628
- Accrued charges and deferred income -€3,600
no longer reported in 2025 (was €3,600)
- Profit (loss) carried forward -€2,329
new in 2025: -€2,329
- Gross operating margin -€38,865
down €38,865 (-85.7%), from €45,360 to €6,495
- Taxes -€10,878
down €10,878 (-91.5%), from €11,891 to €1,013
- Staff costs -€3,968
down €3,968 (-72.4%), from €5,480 to €1,512
- Depreciation +€454
up €454 (+9.8%), from €4,635 to €5,089
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 | €143,989 | €121,419 | -€22,570 | -15.7% |
| Fixed assets | 21/28 | €10,654 | €8,551 | -€2,103 | -19.7% |
| Tangible fixed assets | 22/27 | €10,654 | €8,551 | -€2,103 | -19.7% |
| Plant, machinery and equipment | 23 | €5,018 | €4,039 | -€979 | -19.5% |
| Furniture and vehicles | 24 | €5,169 | €4,311 | -€858 | -16.6% |
| Other tangible fixed assets | 26 | €467 | €201 | -€266 | -57.0% |
| Current assets | 29/58 | €133,335 | €112,868 | -€20,467 | -15.4% |
| Amounts receivable within one year | 40/41 | €11,264 | €9,744 | -€1,520 | -13.5% |
| Trade receivables | 40 | €3,021 | €3,034 | +€13 | +0.4% |
| Other amounts receivable | 41 | €8,243 | €6,710 | -€1,533 | -18.6% |
| Cash at bank and in hand | 54/58 | €119,916 | €101,893 | -€18,023 | -15.0% |
| Deferred charges and accrued income | 490/1 | €2,155 | €1,231 | -€924 | -42.9% |
| Total equity and liabilities | 10/49 | €143,989 | €121,419 | -€22,570 | -15.7% |
| Equity | 10/15 | €114,628 | €110,581 | -€4,047 | -3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €96,036 | €94,318 | -€1,718 | -1.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €94,177 | €92,459 | -€1,718 | -1.8% |
| Profit (loss) carried forward | 14 | - | -€2,329 | -€2,329 | |
| Amounts payable | 17/49 | €29,361 | €10,838 | -€18,523 | -63.1% |
| Amounts payable within one year | 42/48 | €25,761 | €10,838 | -€14,923 | -57.9% |
| Trade debts | 44 | €8,767 | €4,628 | -€4,139 | -47.2% |
| Suppliers | 440/4 | €8,767 | €4,628 | -€4,139 | -47.2% |
| Taxes, remuneration and social security | 45 | €6,394 | €1,892 | -€4,502 | -70.4% |
| Taxes | 450/3 | €6,394 | €1,892 | -€4,502 | -70.4% |
| Other amounts payable | 47/48 | €10,600 | €4,318 | -€6,282 | -59.3% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Remuneration, social security and pensions | 62 | €5,480 | €1,512 | -€3,968 | -72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,635 | €5,089 | +€454 | +9.8% |
| Other operating charges | 640/8 | €1,060 | €1,095 | +€35 | +3.3% |
| Gross operating margin | 9900 | €45,360 | €6,495 | -€38,865 | -85.7% |
| Operating profit (loss) | 9901 | €34,185 | -€1,201 | -€35,386 | |
| Financial income | 75/76B | €81 | €40 | -€41 | -50.6% |
| Recurring financial income | 75 | €81 | €40 | -€41 | -50.6% |
| Financial charges | 65/66B | €160 | €155 | -€5 | -3.1% |
| Recurring financial charges | 65 | €160 | €155 | -€5 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €34,106 | -€1,316 | -€35,422 | |
| Income taxes | 67/77 | €11,891 | €1,013 | -€10,878 | -91.5% |
| Profit (loss) for the period | 9904 | €22,215 | -€2,329 | -€24,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,215 | -€2,329 | -€24,544 |
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 25 October 2026 via checked.be.