JOZEF & CO: 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.
JOZEF & CO
Largest movements
- Receivables within one year -€15,403
down €15,403 (-24.5%), from €62,860 to €47,457
- Deferred charges and accrued income -€3,302
down €3,302 (-89.1%), from €3,708 to €406
- Financial fixed assets +€3,000
up €3,000 (+826%), from €363 to €3,363
- Tangible fixed assets -€2,295
down €2,295 (-6.6%), from €34,881 to €32,586
of which Other tangible fixed assets: -€1,250
- Stocks and contracts +€1,202
up €1,202 (+404%), from €298 to €1,500
- Other debts -€34,825
down €34,825 (-95.3%), from €36,551 to €1,727
- Profit (loss) carried forward +€9,986
up €9,986 (+22.4%), from €44,627 to €54,614
- Tax, wage and social debts +€6,648
up €6,648 (+51.4%), from €12,925 to €19,572
of which Taxes: +€6,356
- Trade debts +€1,361
up €1,361 (+22.9%), from €5,942 to €7,303
- Staff costs +€27,203
up €27,203 (+436%), from €6,239 to €33,442
- Gross operating margin +€8,273
up €8,273 (+15.2%), from €54,595 to €62,868
- Taxes -€2,501
down €2,501 (-28.3%), from €8,844 to €6,343
- Financial charges +€1,777
up €1,777 (+39.0%), from €4,559 to €6,336
- Other operating charges -€1,394
down €1,394 (-52.1%), from €2,677 to €1,283
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 | €105,046 | €88,216 | -€16,830 | -16.0% |
| Fixed assets | 21/28 | €35,244 | €35,949 | +€705 | +2.0% |
| Tangible fixed assets | 22/27 | €34,881 | €32,586 | -€2,295 | -6.6% |
| Plant, machinery and equipment | 23 | €21,301 | €21,038 | -€263 | -1.2% |
| Furniture and vehicles | 24 | €1,695 | €913 | -€782 | -46.2% |
| Other tangible fixed assets | 26 | €11,885 | €10,635 | -€1,250 | -10.5% |
| Financial fixed assets | 28 | €363 | €3,363 | +€3,000 | +826% |
| Current assets | 29/58 | €69,802 | €52,267 | -€17,535 | -25.1% |
| Stocks and contracts in progress | 3 | €298 | €1,500 | +€1,202 | +404% |
| Stocks | 30/36 | €298 | €1,500 | +€1,202 | +404% |
| Amounts receivable within one year | 40/41 | €62,860 | €47,457 | -€15,403 | -24.5% |
| Other amounts receivable | 41 | €62,860 | €47,457 | -€15,403 | -24.5% |
| Cash at bank and in hand | 54/58 | €2,937 | €2,904 | -€33 | -1.1% |
| Deferred charges and accrued income | 490/1 | €3,708 | €406 | -€3,302 | -89.1% |
| Total equity and liabilities | 10/49 | €105,046 | €88,216 | -€16,830 | -16.0% |
| Equity | 10/15 | €49,627 | €59,614 | +€9,986 | +20.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,627 | €54,614 | +€9,986 | +22.4% |
| Amounts payable | 17/49 | €55,418 | €28,602 | -€26,816 | -48.4% |
| Amounts payable within one year | 42/48 | €55,418 | €28,602 | -€26,816 | -48.4% |
| Trade debts | 44 | €5,942 | €7,303 | +€1,361 | +22.9% |
| Suppliers | 440/4 | €5,942 | €7,303 | +€1,361 | +22.9% |
| Taxes, remuneration and social security | 45 | €12,925 | €19,572 | +€6,648 | +51.4% |
| Taxes | 450/3 | €8,844 | €15,200 | +€6,356 | +71.9% |
| Remuneration and social security | 454/9 | €4,081 | €4,372 | +€292 | +7.1% |
| Other amounts payable | 47/48 | €36,551 | €1,727 | -€34,825 | -95.3% |
| Remuneration, social security and pensions | 62 | €6,239 | €33,442 | +€27,203 | +436% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,524 | €6,194 | +€670 | +12.1% |
| Other operating charges | 640/8 | €2,677 | €1,283 | -€1,394 | -52.1% |
| Gross operating margin | 9900 | €54,595 | €62,868 | +€8,273 | +15.2% |
| Operating profit (loss) | 9901 | €40,156 | €21,949 | -€18,207 | -45.3% |
| Financial income | 75/76B | €357 | €716 | +€359 | +101% |
| Recurring financial income | 75 | €357 | €716 | +€359 | +101% |
| Financial charges | 65/66B | €4,559 | €6,336 | +€1,777 | +39.0% |
| Recurring financial charges | 65 | €4,559 | €6,336 | +€1,777 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €35,954 | €16,330 | -€19,625 | -54.6% |
| Income taxes | 67/77 | €8,844 | €6,343 | -€2,501 | -28.3% |
| Profit (loss) for the period | 9904 | €27,110 | €9,986 | -€17,124 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,110 | €9,986 | -€17,124 | -63.2% |
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 19 October 2026 via checked.be.