JOSTAX: 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.
JOSTAX
Largest movements
- Tangible fixed assets +€38,176
up €38,176 (+75.1%), from €50,834 to €89,010
of which Furniture and vehicles: +€38,688
- Receivables within one year +€38,113
up €38,113 (+66.5%), from €57,347 to €95,460
of which Trade receivables: +€55,124
- Cash +€11,255
up €11,255 (+13.3%), from €84,540 to €95,795
mainly Other debts (+€122,245) and Depreciation (+€35,759)
- Deferred charges and accrued income +€2,848
up €2,848 (+4373.9%), from €65 to €2,913
- Other debts +€122,245
up €122,245 (+2592.5%), from €4,715 to €126,961
- Trade debts -€70,055
down €70,055 (-85.0%), from €82,465 to €12,410
- Tax, wage and social debts +€19,606
up €19,606 (+256.5%), from €7,645 to €27,252
of which Remuneration and social security: +€19,176
- Debts after one year +€16,315
up €16,315 (+81.9%), from €19,928 to €36,243
- Gross operating margin +€51,821
up €51,821 (+29.0%), from €178,407 to €230,228
- Staff costs +€38,110
up €38,110 (+26.3%), from €144,995 to €183,105
- Depreciation +€25,352
up €25,352 (+243.6%), from €10,407 to €35,759
- Financial charges +€2,532
up €2,532 (+112.8%), from €2,244 to €4,777
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 | €192,986 | €283,378 | +€90,392 | +46.8% |
| Fixed assets | 21/28 | €51,034 | €89,210 | +€38,176 | +74.8% |
| Tangible fixed assets | 22/27 | €50,834 | €89,010 | +€38,176 | +75.1% |
| Plant, machinery and equipment | 23 | €512 | €0 | -€512 | -100.0% |
| Furniture and vehicles | 24 | €50,322 | €89,009 | +€38,688 | +76.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €141,952 | €194,168 | +€52,216 | +36.8% |
| Amounts receivable within one year | 40/41 | €57,347 | €95,460 | +€38,113 | +66.5% |
| Trade receivables | 40 | €36,269 | €91,393 | +€55,124 | +152.0% |
| Other amounts receivable | 41 | €21,078 | €4,067 | -€17,011 | -80.7% |
| Cash at bank and in hand | 54/58 | €84,540 | €95,795 | +€11,255 | +13.3% |
| Deferred charges and accrued income | 490/1 | €65 | €2,913 | +€2,848 | +4373.9% |
| Total equity and liabilities | 10/49 | €192,986 | €283,378 | +€90,392 | +46.8% |
| Equity | 10/15 | €68,089 | €68,384 | +€295 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €39 | €39 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39 | €39 | = | 0.0% |
| Reserves not available under the articles | 1311 | €39 | €39 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,459 | €49,754 | +€295 | +0.6% |
| Amounts payable | 17/49 | €124,896 | €214,994 | +€90,098 | +72.1% |
| Amounts payable after more than one year | 17 | €19,928 | €36,243 | +€16,315 | +81.9% |
| Financial debts | 170/4 | €19,928 | €36,243 | +€16,315 | +81.9% |
| Amounts payable within one year | 42/48 | €104,968 | €178,751 | +€73,783 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | €10,142 | €12,129 | +€1,986 | +19.6% |
| Trade debts | 44 | €82,465 | €12,410 | -€70,055 | -85.0% |
| Suppliers | 440/4 | €82,465 | €12,410 | -€70,055 | -85.0% |
| Taxes, remuneration and social security | 45 | €7,645 | €27,252 | +€19,606 | +256.5% |
| Taxes | 450/3 | - | €431 | +€431 | |
| Remuneration and social security | 454/9 | €7,645 | €26,821 | +€19,176 | +250.8% |
| Other amounts payable | 47/48 | €4,715 | €126,961 | +€122,245 | +2592.5% |
| Remuneration, social security and pensions | 62 | €144,995 | €183,105 | +€38,110 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,407 | €35,759 | +€25,352 | +243.6% |
| Other operating charges | 640/8 | €6,475 | €6,297 | -€178 | -2.7% |
| Gross operating margin | 9900 | €178,407 | €230,228 | +€51,821 | +29.0% |
| Operating profit (loss) | 9901 | €16,530 | €5,067 | -€11,463 | -69.3% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,244 | €4,777 | +€2,532 | +112.8% |
| Recurring financial charges | 65 | €2,244 | €4,777 | +€2,532 | +112.8% |
| Profit (loss) for the period before taxes | 9903 | €14,286 | €295 | -€13,991 | -97.9% |
| Profit (loss) for the period | 9904 | €14,286 | €295 | -€13,991 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,286 | €295 | -€13,991 | -97.9% |
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.