JOZO-Delicious: 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.
JOZO-Delicious
Largest movements
- Tangible fixed assets -€55,661
down €55,661 (-12.8%), from €434,720 to €379,059
of which Other tangible fixed assets: -€55,556
- Intangible fixed assets -€8,000
down €8,000 (-26.3%), from €30,400 to €22,400
- Debts after one year -€72,762
down €72,762 (-20.7%), from €352,299 to €279,537
- Profit (loss) carried forward +€56,039
up €56,039 (+40.4%), from -€138,608 to -€82,569
- Trade debts -€46,991
down €46,991 (-29.3%), from €160,321 to €113,330
- Gross operating margin +€80,874
up €80,874 (+24.1%), from €335,828 to €416,702
- Staff costs -€75,823
down €75,823 (-22.0%), from €344,378 to €268,556
- Financial charges -€19,257
down €19,257 (-44.5%), from €43,249 to €23,993
- Depreciation -€12,304
down €12,304 (-16.1%), from €76,513 to €64,209
- Other operating charges -€6,187
down €6,187 (-61.5%), from €10,060 to €3,873
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 | €617,282 | €561,672 | -€55,610 | -9.0% |
| Fixed assets | 21/28 | €465,120 | €401,485 | -€63,635 | -13.7% |
| Intangible fixed assets | 21 | €30,400 | €22,400 | -€8,000 | -26.3% |
| Tangible fixed assets | 22/27 | €434,720 | €379,059 | -€55,661 | -12.8% |
| Plant, machinery and equipment | 23 | €1,387 | €842 | -€544 | -39.2% |
| Furniture and vehicles | 24 | - | €439 | +€439 | |
| Other tangible fixed assets | 26 | €433,333 | €377,778 | -€55,556 | -12.8% |
| Financial fixed assets | 28 | - | €25 | +€25 | |
| Current assets | 29/58 | €152,162 | €160,187 | +€8,025 | +5.3% |
| Stocks and contracts in progress | 3 | €66,486 | €72,579 | +€6,094 | +9.2% |
| Stocks | 30/36 | €66,486 | €72,579 | +€6,094 | +9.2% |
| Amounts receivable within one year | 40/41 | €1,594 | €3,392 | +€1,798 | +113% |
| Trade receivables | 40 | €1,594 | €3,392 | +€1,798 | +113% |
| Cash at bank and in hand | 54/58 | €76,343 | €76,911 | +€568 | +0.7% |
| Deferred charges and accrued income | 490/1 | €7,739 | €7,305 | -€434 | -5.6% |
| Total equity and liabilities | 10/49 | €617,282 | €561,672 | -€55,610 | -9.0% |
| Equity | 10/15 | -€38,608 | €17,431 | +€56,039 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,608 | -€82,569 | +€56,039 | +40.4% |
| Amounts payable | 17/49 | €655,890 | €544,241 | -€111,649 | -17.0% |
| Amounts payable after more than one year | 17 | €352,299 | €279,537 | -€72,762 | -20.7% |
| Financial debts | 170/4 | €352,299 | €279,537 | -€72,762 | -20.7% |
| Amounts payable within one year | 42/48 | €302,171 | €263,679 | -€38,492 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €69,832 | €72,762 | +€2,929 | +4.2% |
| Financial debts | 43 | €99 | €129 | +€30 | +30.3% |
| Credit institutions | 430/8 | €99 | €129 | +€30 | +30.3% |
| Trade debts | 44 | €160,321 | €113,330 | -€46,991 | -29.3% |
| Suppliers | 440/4 | €160,321 | €113,330 | -€46,991 | -29.3% |
| Taxes, remuneration and social security | 45 | €21,918 | €23,618 | +€1,700 | +7.8% |
| Taxes | 450/3 | €3,890 | €3,679 | -€212 | -5.4% |
| Remuneration and social security | 454/9 | €18,028 | €19,939 | +€1,911 | +10.6% |
| Other amounts payable | 47/48 | €50,000 | €53,840 | +€3,840 | +7.7% |
| Accrued charges and deferred income | 492/3 | €1,420 | €1,025 | -€395 | -27.8% |
| Remuneration, social security and pensions | 62 | €344,378 | €268,556 | -€75,823 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,513 | €64,209 | -€12,304 | -16.1% |
| Other operating charges | 640/8 | €10,060 | €3,873 | -€6,187 | -61.5% |
| Gross operating margin | 9900 | €335,828 | €416,702 | +€80,874 | +24.1% |
| Operating profit (loss) | 9901 | -€95,123 | €80,064 | +€175,188 | |
| Financial income | 75/76B | €0 | €148 | +€148 | +123,092% |
| Recurring financial income | 75 | €0 | €148 | +€148 | +123,092% |
| Financial charges | 65/66B | €43,249 | €23,993 | -€19,257 | -44.5% |
| Recurring financial charges | 65 | €43,249 | €23,993 | -€19,257 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | -€138,373 | €56,219 | +€194,592 | |
| Income taxes | 67/77 | €235 | €181 | -€54 | -23.2% |
| Profit (loss) for the period | 9904 | -€138,608 | €56,039 | +€194,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€138,608 | €56,039 | +€194,647 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.