JOZIE: 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.
JOZIE
Largest movements
- Cash +€16,918
up €16,918 (+800%), from €2,114 to €19,032
mainly Net result for the year (+€27,641) and Receivables within one year (+€9,400)
- Receivables within one year -€9,400
no longer reported in 2025 (was €9,400)
- Tangible fixed assets -€6,946
down €6,946 (-15.5%), from €44,873 to €37,926
of which Other tangible fixed assets: -€7,409
- Reserves +€26,159
up €26,159 (+52.3%), from €50,025 to €76,184
of which Distributable reserves: +€26,159
- Other debts -€19,958
down €19,958 (-54.4%), from €36,708 to €16,751
- Tax, wage and social debts -€3,135
down €3,135 (-16.3%), from €19,270 to €16,135
- Trade debts -€2,012
down €2,012 (-44.3%), from €4,539 to €2,527
- Taxes +€4,420
up €4,420 (+44.5%), from €9,940 to €14,360
- Gross operating margin +€4,373
up €4,373 (+13.0%), from €33,533 to €37,907
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 | €129,141 | €130,196 | +€1,055 | +0.8% |
| Fixed assets | 21/28 | €113,922 | €106,976 | -€6,946 | -6.1% |
| Tangible fixed assets | 22/27 | €44,873 | €37,926 | -€6,946 | -15.5% |
| Land and buildings | 22 | €12,739 | €10,861 | -€1,878 | -14.7% |
| Plant, machinery and equipment | 23 | €5,857 | €8,458 | +€2,600 | +44.4% |
| Furniture and vehicles | 24 | €11,003 | €10,743 | -€260 | -2.4% |
| Other tangible fixed assets | 26 | €15,274 | €7,865 | -€7,409 | -48.5% |
| Financial fixed assets | 28 | €69,049 | €69,049 | = | 0.0% |
| Current assets | 29/58 | €15,220 | €23,221 | +€8,001 | +52.6% |
| Stocks and contracts in progress | 3 | €3,090 | €3,090 | = | 0.0% |
| Stocks | 30/36 | €3,090 | €3,090 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,400 | - | -€9,400 | |
| Other amounts receivable | 41 | €9,400 | - | -€9,400 | |
| Cash at bank and in hand | 54/58 | €2,114 | €19,032 | +€16,918 | +800% |
| Deferred charges and accrued income | 490/1 | €615 | €1,098 | +€483 | +78.5% |
| Total equity and liabilities | 10/49 | €129,141 | €130,196 | +€1,055 | +0.8% |
| Equity | 10/15 | €68,625 | €94,784 | +€26,159 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,025 | €76,184 | +€26,159 | +52.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,165 | €74,324 | +€26,159 | +54.3% |
| Amounts payable | 17/49 | €60,517 | €35,412 | -€25,104 | -41.5% |
| Amounts payable within one year | 42/48 | €60,517 | €35,412 | -€25,104 | -41.5% |
| Trade debts | 44 | €4,539 | €2,527 | -€2,012 | -44.3% |
| Suppliers | 440/4 | €4,539 | €2,527 | -€2,012 | -44.3% |
| Taxes, remuneration and social security | 45 | €19,270 | €16,135 | -€3,135 | -16.3% |
| Taxes | 450/3 | €19,270 | €16,135 | -€3,135 | -16.3% |
| Other amounts payable | 47/48 | €36,708 | €16,751 | -€19,958 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,573 | €5,425 | -€148 | -2.7% |
| Other operating charges | 640/8 | €2,433 | €2,408 | -€25 | -1.0% |
| Non-recurring operating charges | 66A | - | €7,225 | +€7,225 | |
| Gross operating margin | 9900 | €33,533 | €37,907 | +€4,373 | +13.0% |
| Operating profit (loss) | 9901 | €25,527 | €22,848 | -€2,679 | -10.5% |
| Financial income | 75/76B | €19,205 | €19,339 | +€134 | +0.7% |
| Recurring financial income | 75 | €19,205 | €19,339 | +€134 | +0.7% |
| Financial charges | 65/66B | €155 | €186 | +€31 | +20.0% |
| Recurring financial charges | 65 | €155 | €186 | +€31 | +20.0% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €44,577 | €42,001 | -€2,576 | -5.8% |
| Income taxes | 67/77 | €9,940 | €14,360 | +€4,420 | +44.5% |
| Profit (loss) for the period | 9904 | €34,637 | €27,641 | -€6,996 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,637 | €27,641 | -€6,996 | -20.2% |
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 23 October 2026 via checked.be.