JOZZ.WORKS: 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.
JOZZ.WORKS
Largest movements
- Tangible fixed assets +€42,603
up €42,603 (+301%), from €14,175 to €56,778
of which Leasing and similar rights: +€40,605
- Cash -€10,549
down €10,549 (-35.2%), from €29,930 to €19,381
mainly Investment in fixed assets (net) (-€54,232) and Receivables within one year (-€3,363)
- Receivables within one year +€3,363
up €3,363 (+13.8%), from €24,445 to €27,808
of which Trade receivables: +€5,442
- Stocks and contracts -€2,035
down €2,035 (-17.0%), from €11,993 to €9,958
- Debts after one year +€35,605
up €35,605 (+475%), from €7,500 to €43,105
- Reserves -€1,500
down €1,500 (-3.3%), from €45,000 to €43,500
- Gross operating margin -€18,453
down €18,453 (-54.8%), from €33,679 to €15,226
- Depreciation +€6,009
up €6,009 (+107%), from €5,620 to €11,629
- Taxes -€5,609
no longer reported in 2025 (was €5,609)
- Write-downs +€3,101
new in 2025: €3,101
- Financial charges +€962
up €962 (+184%), from €523 to €1,485
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 | €82,430 | €116,653 | +€34,223 | +41.5% |
| Fixed assets | 21/28 | €16,062 | €58,665 | +€42,603 | +265% |
| Tangible fixed assets | 22/27 | €14,175 | €56,778 | +€42,603 | +301% |
| Plant, machinery and equipment | 23 | €4,980 | €2,990 | -€1,990 | -40.0% |
| Furniture and vehicles | 24 | €9,195 | €13,183 | +€3,988 | +43.4% |
| Leasing and similar rights | 25 | - | €40,605 | +€40,605 | |
| Financial fixed assets | 28 | €1,887 | €1,887 | = | 0.0% |
| Current assets | 29/58 | €66,368 | €57,988 | -€8,380 | -12.6% |
| Stocks and contracts in progress | 3 | €11,993 | €9,958 | -€2,035 | -17.0% |
| Stocks | 30/36 | €11,993 | €9,958 | -€2,035 | -17.0% |
| Amounts receivable within one year | 40/41 | €24,445 | €27,808 | +€3,363 | +13.8% |
| Trade receivables | 40 | €19,689 | €25,131 | +€5,442 | +27.6% |
| Other amounts receivable | 41 | €4,756 | €2,677 | -€2,079 | -43.7% |
| Cash at bank and in hand | 54/58 | €29,930 | €19,381 | -€10,549 | -35.2% |
| Deferred charges and accrued income | 490/1 | - | €841 | +€841 | |
| Total equity and liabilities | 10/49 | €82,430 | €116,653 | +€34,223 | +41.5% |
| Equity | 10/15 | €60,532 | €59,002 | -€1,530 | -2.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €43,500 | -€1,500 | -3.3% |
| Distributable reserves | 133 | €45,000 | €43,500 | -€1,500 | -3.3% |
| Profit (loss) carried forward | 14 | €532 | €502 | -€30 | -5.6% |
| Amounts payable | 17/49 | €21,898 | €57,651 | +€35,753 | +163% |
| Amounts payable after more than one year | 17 | €7,500 | €43,105 | +€35,605 | +475% |
| Financial debts | 170/4 | €7,500 | €43,105 | +€35,605 | +475% |
| Amounts payable within one year | 42/48 | €14,398 | €14,546 | +€148 | +1.0% |
| Trade debts | 44 | €4,039 | €5,090 | +€1,051 | +26.0% |
| Suppliers | 440/4 | €4,039 | €5,090 | +€1,051 | +26.0% |
| Taxes, remuneration and social security | 45 | €8,110 | €8,059 | -€51 | -0.6% |
| Taxes | 450/3 | €8,110 | €8,059 | -€51 | -0.6% |
| Other amounts payable | 47/48 | €2,249 | €1,397 | -€852 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,620 | €11,629 | +€6,009 | +107% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,101 | +€3,101 | |
| Other operating charges | 640/8 | €505 | €544 | +€39 | +7.7% |
| Gross operating margin | 9900 | €33,679 | €15,226 | -€18,453 | -54.8% |
| Operating profit (loss) | 9901 | €27,554 | -€48 | -€27,602 | |
| Financial income | 75/76B | €4 | €3 | -€1 | -25.0% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -25.0% |
| Financial charges | 65/66B | €523 | €1,485 | +€962 | +184% |
| Recurring financial charges | 65 | €523 | €1,485 | +€962 | +184% |
| Profit (loss) for the period before taxes | 9903 | €27,035 | -€1,530 | -€28,565 | |
| Income taxes | 67/77 | €5,609 | - | -€5,609 | |
| Profit (loss) for the period | 9904 | €21,426 | -€1,530 | -€22,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,426 | -€1,530 | -€22,956 |
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 1 November 2026 via checked.be.