Jozoel: 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.
Jozoel
Largest movements
- Cash +€11,474
up €11,474 (+27.2%), from €42,206 to €53,680
mainly Net result for the year (+€16,843) and Depreciation (+€7,358)
- Tangible fixed assets -€4,087
down €4,087 (-12.2%), from €33,604 to €29,517
- Reserves +€16,843
up €16,843 (+34.5%), from €48,888 to €65,731
- Tax, wage and social debts -€4,803
down €4,803 (-57.4%), from €8,367 to €3,564
- Debts after one year -€4,571
down €4,571 (-20.4%), from €22,401 to €17,830
- Trade debts +€1,549
up €1,549 (+46.2%), from €3,352 to €4,902
- Gross operating margin +€3,801
up €3,801 (+11.9%), from €32,052 to €35,853
- Financial income +€1,241
up €1,241 (+972.3%), from €128 to €1,369
- Taxes +€1,056
up €1,056 (+15.5%), from €6,799 to €7,856
- Depreciation +€992
up €992 (+15.6%), from €6,366 to €7,358
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 | €119,005 | €126,931 | +€7,926 | +6.7% |
| Fixed assets | 21/28 | €33,604 | €29,517 | -€4,087 | -12.2% |
| Tangible fixed assets | 22/27 | €33,604 | €29,517 | -€4,087 | -12.2% |
| Furniture and vehicles | 24 | €33,604 | €29,517 | -€4,087 | -12.2% |
| Current assets | 29/58 | €85,401 | €97,414 | +€12,013 | +14.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €40,923 | €41,950 | +€1,026 | +2.5% |
| Trade receivables | 40 | €36,684 | €15,000 | -€21,684 | -59.1% |
| Other amounts receivable | 41 | €4,239 | €26,950 | +€22,711 | +535.8% |
| Cash at bank and in hand | 54/58 | €42,206 | €53,680 | +€11,474 | +27.2% |
| Deferred charges and accrued income | 490/1 | €2,272 | €1,784 | -€487 | -21.4% |
| Total equity and liabilities | 10/49 | €119,005 | €126,931 | +€7,926 | +6.7% |
| Equity | 10/15 | €75,390 | €92,233 | +€16,843 | +22.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €48,888 | €65,731 | +€16,843 | +34.5% |
| Distributable reserves | 133 | €48,888 | €65,731 | +€16,843 | +34.5% |
| Profit (loss) carried forward | 14 | €11,503 | €11,503 | = | 0.0% |
| Amounts payable | 17/49 | €43,614 | €34,698 | -€8,916 | -20.4% |
| Amounts payable after more than one year | 17 | €22,401 | €17,830 | -€4,571 | -20.4% |
| Financial debts | 170/4 | €22,401 | €17,830 | -€4,571 | -20.4% |
| Amounts payable within one year | 42/48 | €21,213 | €16,867 | -€4,346 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €4,496 | €4,571 | +€75 | +1.7% |
| Financial debts | 43 | €3,817 | €3,831 | +€13 | +0.3% |
| Credit institutions | 430/8 | €3,817 | €3,831 | +€13 | +0.3% |
| Trade debts | 44 | €3,352 | €4,902 | +€1,549 | +46.2% |
| Suppliers | 440/4 | €3,352 | €4,902 | +€1,549 | +46.2% |
| Taxes, remuneration and social security | 45 | €8,367 | €3,564 | -€4,803 | -57.4% |
| Taxes | 450/3 | €8,367 | €3,564 | -€4,803 | -57.4% |
| Other amounts payable | 47/48 | €1,181 | €0 | -€1,181 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,366 | €7,358 | +€992 | +15.6% |
| Other operating charges | 640/8 | €781 | €731 | -€51 | -6.5% |
| Gross operating margin | 9900 | €32,052 | €35,853 | +€3,801 | +11.9% |
| Operating profit (loss) | 9901 | €24,905 | €27,765 | +€2,860 | +11.5% |
| Financial income | 75/76B | €128 | €1,369 | +€1,241 | +972.3% |
| Recurring financial income | 75 | €128 | €1,369 | +€1,241 | +972.3% |
| Financial charges | 65/66B | €4,719 | €4,435 | -€284 | -6.0% |
| Recurring financial charges | 65 | €4,719 | €4,435 | -€284 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €20,313 | €24,698 | +€4,385 | +21.6% |
| Income taxes | 67/77 | €6,799 | €7,856 | +€1,056 | +15.5% |
| Profit (loss) for the period | 9904 | €13,514 | €16,843 | +€3,329 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,514 | €16,843 | +€3,329 | +24.6% |
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 8 October 2026 via checked.be.