JOZO: what changed
Two fiscal 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.
JOZO
Largest movements
- Cash -€20,824
down €20,824 (-77.8%), from €26,751 to €5,928
mainly Net result for the year (-€11,785) and Receivables within one year (-€11,068)
- Receivables within one year +€11,068
up €11,068 (+49.5%), from €22,359 to €33,426
of which Other amounts receivable: +€12,653
- Stocks and contracts -€6,499
down €6,499 (-50.4%), from €12,899 to €6,400
- Tangible fixed assets -€1,243
no longer reported in 2025 (was €1,243)
- Deferred charges and accrued income -€849
down €849 (-46.1%), from €1,842 to €993
- Profit (loss) carried forward -€11,785
down €11,785 (-89.2%), from €13,208 to €1,423
- Tax, wage and social debts -€3,022
no longer reported in 2025 (was €3,022)
of which Remuneration and social security: -€2,989
- Trade debts -€2,550
down €2,550 (-33.3%), from €7,653 to €5,104
- Other debts -€1,390
no longer reported in 2025 (was €1,390)
- Gross operating margin -€13,673
down €13,673, from €3,858 to -€9,815
- Staff costs -€6,938
no longer reported in 2025 (was €6,938)
- Depreciation -€1,459
down €1,459 (-54.0%), from €2,702 to €1,243
- Other operating charges +€506
up €506 (+84.5%), from €599 to €1,106
- Financial charges -€402
no longer reported in 2025 (was €402)
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.
Cash bridge derived
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 | €65,273 | €46,927 | -€18,347 | -28.1% |
| Fixed assets | 21/28 | €1,423 | €180 | -€1,243 | -87.4% |
| Tangible fixed assets | 22/27 | €1,243 | - | -€1,243 | |
| Furniture and vehicles | 24 | €1,243 | - | -€1,243 | |
| Financial fixed assets | 28 | €180 | €180 | -€0 | -0.2% |
| Current assets | 29/58 | €63,851 | €46,747 | -€17,104 | -26.8% |
| Stocks and contracts in progress | 3 | €12,899 | €6,400 | -€6,499 | -50.4% |
| Stocks | 30/36 | €12,899 | €6,400 | -€6,499 | -50.4% |
| Amounts receivable within one year | 40/41 | €22,359 | €33,426 | +€11,068 | +49.5% |
| Trade receivables | 40 | €19,146 | €17,561 | -€1,585 | -8.3% |
| Other amounts receivable | 41 | €3,213 | €15,865 | +€12,653 | +393.8% |
| Cash at bank and in hand | 54/58 | €26,751 | €5,928 | -€20,824 | -77.8% |
| Deferred charges and accrued income | 490/1 | €1,842 | €993 | -€849 | -46.1% |
| Total equity and liabilities | 10/49 | €65,273 | €46,927 | -€18,347 | -28.1% |
| Equity | 10/15 | €53,208 | €41,423 | -€11,785 | -22.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,208 | €1,423 | -€11,785 | -89.2% |
| Amounts payable | 17/49 | €12,065 | €5,503 | -€6,561 | -54.4% |
| Amounts payable within one year | 42/48 | €12,065 | €5,104 | -€6,961 | -57.7% |
| Trade debts | 44 | €7,653 | €5,104 | -€2,550 | -33.3% |
| Suppliers | 440/4 | €7,653 | €5,104 | -€2,550 | -33.3% |
| Taxes, remuneration and social security | 45 | €3,022 | - | -€3,022 | |
| Taxes | 450/3 | €33 | - | -€33 | |
| Remuneration and social security | 454/9 | €2,989 | - | -€2,989 | |
| Other amounts payable | 47/48 | €1,390 | - | -€1,390 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €6,938 | - | -€6,938 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,702 | €1,243 | -€1,459 | -54.0% |
| Other operating charges | 640/8 | €599 | €1,106 | +€506 | +84.5% |
| Gross operating margin | 9900 | €3,858 | -€9,815 | -€13,673 | |
| Operating profit (loss) | 9901 | -€6,381 | -€12,163 | -€5,782 | -90.6% |
| Financial income | 75/76B | €15 | €378 | +€363 | +2453.2% |
| Recurring financial income | 75 | €15 | €378 | +€363 | +2453.2% |
| Financial charges | 65/66B | €402 | - | -€402 | |
| Recurring financial charges | 65 | €402 | - | -€402 | |
| Profit (loss) for the period before taxes | 9903 | -€6,768 | -€11,785 | -€5,017 | -74.1% |
| Income taxes | 67/77 | €33 | - | -€33 | |
| Profit (loss) for the period | 9904 | -€6,801 | -€11,785 | -€4,984 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,801 | -€11,785 | -€4,984 | -73.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.