JOZEJAAN: 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.
JOZEJAAN
Largest movements
- Tangible fixed assets -€41,583
down €41,583 (-4.4%), from €941,339 to €899,756
of which Land and buildings: -€42,503
- Reserves -€47,809
down €47,809 (-25.6%), from €187,115 to €139,306
of which Distributable reserves: -€47,809
- Debts after one year -€29,819
down €29,819 (-14.2%), from €209,805 to €179,986
- Other debts +€21,622
up €21,622 (+7.3%), from €295,768 to €317,391
- Gross operating margin -€38,991
down €38,991 (-74.2%), from €52,581 to €13,590
- Depreciation -€35,425
down €35,425 (-45.2%), from €78,460 to €43,035
- Financial charges -€12,443
down €12,443 (-56.2%), from €22,142 to €9,699
- Other operating charges -€5,373
down €5,373 (-38.3%), from €14,039 to €8,666
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 | €947,468 | €900,925 | -€46,543 | -4.9% |
| Fixed assets | 21/28 | €941,339 | €899,756 | -€41,583 | -4.4% |
| Tangible fixed assets | 22/27 | €941,339 | €899,756 | -€41,583 | -4.4% |
| Land and buildings | 22 | €939,438 | €896,935 | -€42,503 | -4.5% |
| Plant, machinery and equipment | 23 | €1,897 | €2,821 | +€924 | +48.7% |
| Other tangible fixed assets | 26 | €4 | €0 | -€4 | -100% |
| Current assets | 29/58 | €6,129 | €1,169 | -€4,960 | -80.9% |
| Amounts receivable within one year | 40/41 | €4,653 | - | -€4,653 | |
| Other amounts receivable | 41 | €4,653 | - | -€4,653 | |
| Cash at bank and in hand | 54/58 | €519 | €180 | -€339 | -65.3% |
| Deferred charges and accrued income | 490/1 | €957 | €989 | +€32 | +3.4% |
| Total equity and liabilities | 10/49 | €947,468 | €900,925 | -€46,543 | -4.9% |
| Equity | 10/15 | €411,115 | €363,306 | -€47,809 | -11.6% |
| Contributions | 10/11 | €224,000 | €224,000 | = | 0.0% |
| Capital | 10 | €224,000 | €224,000 | = | 0.0% |
| Issued capital | 100 | €224,000 | €224,000 | = | 0.0% |
| Reserves | 13 | €187,115 | €139,306 | -€47,809 | -25.6% |
| Non-distributable reserves | 130/1 | €13,131 | €13,131 | = | 0.0% |
| Legal reserve | 130 | €13,131 | €13,131 | = | 0.0% |
| Distributable reserves | 133 | €173,985 | €126,175 | -€47,809 | -27.5% |
| Amounts payable | 17/49 | €536,353 | €537,619 | +€1,267 | +0.2% |
| Amounts payable after more than one year | 17 | €209,805 | €179,986 | -€29,819 | -14.2% |
| Financial debts | 170/4 | €209,805 | €179,986 | -€29,819 | -14.2% |
| Amounts payable within one year | 42/48 | €326,547 | €357,633 | +€31,086 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €28,661 | €29,819 | +€1,158 | +4.0% |
| Trade debts | 44 | €2,118 | €10,423 | +€8,306 | +392% |
| Suppliers | 440/4 | €2,118 | €10,423 | +€8,306 | +392% |
| Other amounts payable | 47/48 | €295,768 | €317,391 | +€21,622 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,460 | €43,035 | -€35,425 | -45.2% |
| Other operating charges | 640/8 | €14,039 | €8,666 | -€5,373 | -38.3% |
| Gross operating margin | 9900 | €52,581 | €13,590 | -€38,991 | -74.2% |
| Operating profit (loss) | 9901 | -€39,917 | -€38,111 | +€1,806 | +4.5% |
| Financial income | 75/76B | €475 | - | -€475 | |
| Recurring financial income | 75 | €475 | - | -€475 | |
| Financial charges | 65/66B | €22,142 | €9,699 | -€12,443 | -56.2% |
| Recurring financial charges | 65 | €22,142 | €9,699 | -€12,443 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | -€61,584 | -€47,809 | +€13,775 | +22.4% |
| Profit (loss) for the period | 9904 | -€61,584 | -€47,809 | +€13,775 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,584 | -€47,809 | +€13,775 | +22.4% |
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 15 October 2026 via checked.be.