Josy-Lise: 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.
Josy-Lise
Largest movements
- Cash +€4,221
up €4,221 (+425%), from €993 to €5,214
- Tangible fixed assets +€859
new in 2022: €859
- Debts within one year +€5,969
up €5,969 (+44.9%), from €13,304 to €19,273
of which Tax, wage and social debts: +€7,474
- Profit (loss) carried forward -€1,297
down €1,297 (-2.5%), from -€51,981 to -€53,278
- Staff costs +€45,937
new in 2022: €45,937
- Gross operating margin +€37,925
up €37,925 (+553%), from €6,864 to €44,790
From the 2020 result to the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,406 | €59,077 | +€4,672 | +8.6% |
| Fixed assets | 21/28 | €363 | €1,222 | +€859 | +237% |
| Tangible fixed assets | 22/27 | - | €859 | +€859 | |
| Furniture and vehicles | 24 | - | €859 | +€859 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €54,043 | €57,856 | +€3,813 | +7.1% |
| Amounts receivable within one year | 40/41 | €53,050 | €52,641 | -€409 | -0.8% |
| Trade receivables | 40 | - | €10,329 | +€10,329 | |
| Other amounts receivable | 41 | - | €42,313 | +€42,313 | |
| Cash at bank and in hand | 54/58 | €993 | €5,214 | +€4,221 | +425% |
| Total equity and liabilities | 10/49 | €54,406 | €59,077 | +€4,672 | +8.6% |
| Equity | 10/15 | €41,102 | €39,805 | -€1,297 | -3.2% |
| Contributions | 10/11 | €84,621 | €84,621 | = | 0.0% |
| Capital | 10 | - | €84,621 | +€84,621 | |
| Issued capital | 100 | - | €84,621 | +€84,621 | |
| Reserves | 13 | €8,462 | €8,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €8,462 | +€8,462 | |
| Legal reserve | 130 | - | €8,462 | +€8,462 | |
| Profit (loss) carried forward | 14 | -€51,981 | -€53,278 | -€1,297 | -2.5% |
| Amounts payable | 17/49 | €13,304 | €19,273 | +€5,969 | +44.9% |
| Amounts payable within one year | 42/48 | €13,304 | €19,273 | +€5,969 | +44.9% |
| Trade debts | 44 | €1,651 | €4,731 | +€3,079 | +186% |
| Suppliers | 440/4 | - | €4,731 | +€4,731 | |
| Taxes, remuneration and social security | 45 | - | €7,474 | +€7,474 | |
| Remuneration and social security | 454/9 | - | €7,474 | +€7,474 | |
| Other amounts payable | 47/48 | - | €7,068 | +€7,068 | |
| Remuneration, social security and pensions | 62 | - | €45,937 | +€45,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €429 | +€429 | |
| Other operating charges | 640/8 | - | €348 | +€348 | |
| Gross operating margin | 9900 | €6,864 | €44,790 | +€37,925 | +553% |
| Operating profit (loss) | 9901 | €777 | -€1,924 | -€2,701 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €116 | +€116 | |
| Recurring financial charges | 65 | €76 | €116 | +€40 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €701 | -€2,039 | -€2,740 | |
| Profit (loss) for the period | 9904 | €701 | -€2,039 | -€2,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €701 | -€2,039 | -€2,740 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.