JOUST-HOF: 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.
JOUST-HOF
Largest movements
- Cash -€7,527
down €7,527 (-43.7%), from €17,217 to €9,691
mainly Deferred charges and accrued income (-€5,684) and Other debts (-€5,000)
- Deferred charges and accrued income +€5,684
new in 2025: €5,684
- Receivables within one year +€2,710
new in 2025: €2,710
- Stocks and contracts -€2,163
down €2,163 (-16.5%), from €13,098 to €10,935
- Tangible fixed assets -€920
down €920 (-11.1%), from €8,327 to €7,406
- Profit (loss) carried forward +€5,233
up €5,233 (+4.2%), from -€124,107 to -€118,873
- Other debts -€5,000
down €5,000 (-4.6%), from €108,000 to €103,000
- Trade debts -€2,833
down €2,833 (-70.4%), from €4,023 to €1,191
- Gross operating margin +€3,629
up €3,629 (+48.5%), from €7,488 to €11,117
- Depreciation +€911
up €911 (+31.9%), from €2,858 to €3,769
- Other operating charges +€382
up €382 (+72.1%), from €530 to €912
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 | €38,642 | €36,426 | -€2,216 | -5.7% |
| Fixed assets | 21/28 | €8,327 | €7,406 | -€920 | -11.1% |
| Tangible fixed assets | 22/27 | €8,327 | €7,406 | -€920 | -11.1% |
| Plant, machinery and equipment | 23 | €8,327 | €7,406 | -€920 | -11.1% |
| Current assets | 29/58 | €30,315 | €29,020 | -€1,296 | -4.3% |
| Stocks and contracts in progress | 3 | €13,098 | €10,935 | -€2,163 | -16.5% |
| Stocks | 30/36 | €13,098 | €10,935 | -€2,163 | -16.5% |
| Amounts receivable within one year | 40/41 | - | €2,710 | +€2,710 | |
| Trade receivables | 40 | - | €2,710 | +€2,710 | |
| Cash at bank and in hand | 54/58 | €17,217 | €9,691 | -€7,527 | -43.7% |
| Deferred charges and accrued income | 490/1 | - | €5,684 | +€5,684 | |
| Total equity and liabilities | 10/49 | €38,642 | €36,426 | -€2,216 | -5.7% |
| Equity | 10/15 | -€74,107 | -€68,873 | +€5,233 | +7.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,107 | -€118,873 | +€5,233 | +4.2% |
| Amounts payable | 17/49 | €112,749 | €105,299 | -€7,449 | -6.6% |
| Amounts payable within one year | 42/48 | €112,749 | €105,299 | -€7,449 | -6.6% |
| Trade debts | 44 | €4,023 | €1,191 | -€2,833 | -70.4% |
| Suppliers | 440/4 | €4,023 | €1,191 | -€2,833 | -70.4% |
| Taxes, remuneration and social security | 45 | €726 | €1,109 | +€383 | +52.8% |
| Taxes | 450/3 | €726 | €1,109 | +€383 | +52.8% |
| Other amounts payable | 47/48 | €108,000 | €103,000 | -€5,000 | -4.6% |
| Non-recurring operating income | 76A | €10,763 | €3,321 | -€7,443 | -69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,858 | €3,769 | +€911 | +31.9% |
| Other operating charges | 640/8 | €530 | €912 | +€382 | +72.1% |
| Non-recurring operating charges | 66A | €981 | - | -€981 | |
| Gross operating margin | 9900 | €7,488 | €11,117 | +€3,629 | +48.5% |
| Operating profit (loss) | 9901 | €3,119 | €6,435 | +€3,317 | +106% |
| Financial income | 75/76B | €98 | €97 | -€1 | -1.4% |
| Recurring financial income | 75 | €98 | €97 | -€1 | -1.4% |
| Financial charges | 65/66B | €1,347 | €1,299 | -€48 | -3.6% |
| Recurring financial charges | 65 | €1,347 | €1,299 | -€48 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €1,870 | €5,233 | +€3,364 | +180% |
| Profit (loss) for the period | 9904 | €1,870 | €5,233 | +€3,364 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €1,870 | €5,233 | +€3,364 | +180% |
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 16 October 2026 via checked.be.