LOONBEDRIJF JOSSA: 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.
What changed
LOONBEDRIJF JOSSA
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€52,548
2024 · €109,866-€57,318
Equity
€617,581
2024 · €565,033+€52,548
Cash
€202,152
2024 · €122,571+€79,581
Balance sheet total
€4.3m
2024 · €3.4m+€870,951
Largest movements
Assets
- Tangible fixed assets +€767,491
up €767,491 (+48.1%), from €1.6m to €2.4m
of which Furniture and vehicles: +€617,878
- Cash +€79,581
up €79,581 (+64.9%), from €122,571 to €202,152
mainly Debts after one year (+€663,655) and Depreciation (+€385,849)
Equity and liabilities
- Debts after one year +€663,655
up €663,655 (+60.7%), from €1.1m to €1.8m
- Trade debts +€99,930
up €99,930 (+11.3%), from €884,037 to €983,967
- Current portion of long-term debt +€86,646
up €86,646 (+25.5%), from €339,885 to €426,531
- Profit (loss) carried forward +€52,548
up €52,548 (+34.8%), from €151,100 to €203,648
Income statement
- Gross operating margin +€81,193
up €81,193 (+7.0%), from €1.2m to €1.2m
- Depreciation +€78,922
up €78,922 (+25.7%), from €306,927 to €385,849
- Other operating charges +€72,646
up €72,646 (+87.4%), from €83,145 to €155,791
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.
Result 2024
€109,866
Gross operating margin
+€81,193
Staff costs
-€7,956
Depreciation
-€78,922
Other operating charges
-€72,646
Financial income
+€9,312
Financial charges
+€6,615
Taxes
+€5,086
Result 2025
€52,548
raises the resultlowers the result
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.
From operations
+€482,619
Investment
-€1.2m
Financing
+€750,301
Cash 2024
€122,571
From operations (derived)
+€482,619
Net result for the year
+€52,548
Depreciation
+€385,849
Stocks and contracts
+€6,750
Receivables within one year
-€22,683
Deferred charges and accrued income
-€7,947
Trade debts
+€99,930
Tax, wage and social debts
+€38,502
Advances received
-€30,346
Other debts
-€40,484
Accrued charges and deferred income
+€500
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
+€750,301
Debts after one year
+€663,655
Current portion of long-term debt
+€86,646
Cash 2025
€202,152
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,396,077 | €4,267,028 | +€870,951 | +25.6% |
| Fixed assets | 21/28 | €1,594,761 | €2,362,252 | +€767,491 | +48.1% |
| Tangible fixed assets | 22/27 | €1,594,761 | €2,362,252 | +€767,491 | +48.1% |
| Land and buildings | 22 | €352,115 | €644,094 | +€291,979 | +82.9% |
| Plant, machinery and equipment | 23 | €66,617 | €210,149 | +€143,532 | +215% |
| Furniture and vehicles | 24 | €383,658 | €1,001,536 | +€617,878 | +161% |
| Leasing and similar rights | 25 | €792,371 | €506,472 | -€285,898 | -36.1% |
| Current assets | 29/58 | €1,801,315 | €1,904,776 | +€103,461 | +5.7% |
| Stocks and contracts in progress | 3 | €126,000 | €119,250 | -€6,750 | -5.4% |
| Stocks | 30/36 | €126,000 | €119,250 | -€6,750 | -5.4% |
| Amounts receivable within one year | 40/41 | €1,438,956 | €1,461,639 | +€22,683 | +1.6% |
| Trade receivables | 40 | €1,436,796 | €1,455,979 | +€19,183 | +1.3% |
| Other amounts receivable | 41 | €2,160 | €5,660 | +€3,500 | +162% |
| Cash at bank and in hand | 54/58 | €122,571 | €202,152 | +€79,581 | +64.9% |
| Deferred charges and accrued income | 490/1 | €113,788 | €121,735 | +€7,947 | +7.0% |
| Total equity and liabilities | 10/49 | €3,396,077 | €4,267,028 | +€870,951 | +25.6% |
| Equity | 10/15 | €565,033 | €617,581 | +€52,548 | +9.3% |
| Contributions | 10/11 | €337,600 | €337,600 | = | 0.0% |
| Reserves | 13 | €76,333 | €76,333 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,890 | €68,890 | = | 0.0% |
| Distributable reserves | 133 | €2,442 | €2,442 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,100 | €203,648 | +€52,548 | +34.8% |
| Amounts payable | 17/49 | €2,831,044 | €3,649,447 | +€818,403 | +28.9% |
| Amounts payable after more than one year | 17 | €1,093,943 | €1,757,598 | +€663,655 | +60.7% |
| Financial debts | 170/4 | €1,093,943 | €1,757,598 | +€663,655 | +60.7% |
| Amounts payable within one year | 42/48 | €1,737,101 | €1,891,348 | +€154,248 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €339,885 | €426,531 | +€86,646 | +25.5% |
| Trade debts | 44 | €884,037 | €983,967 | +€99,930 | +11.3% |
| Suppliers | 440/4 | €884,037 | €983,967 | +€99,930 | +11.3% |
| Advances received on contracts in progress | 46 | €30,346 | - | -€30,346 | |
| Taxes, remuneration and social security | 45 | €30,954 | €69,456 | +€38,502 | +124% |
| Taxes | 450/3 | €17,900 | €44,828 | +€26,928 | +150% |
| Remuneration and social security | 454/9 | €13,054 | €24,628 | +€11,574 | +88.7% |
| Other amounts payable | 47/48 | €451,879 | €411,395 | -€40,484 | -9.0% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €551,024 | €558,979 | +€7,956 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306,927 | €385,849 | +€78,922 | +25.7% |
| Other operating charges | 640/8 | €83,145 | €155,791 | +€72,646 | +87.4% |
| Gross operating margin | 9900 | €1,159,776 | €1,240,969 | +€81,193 | +7.0% |
| Operating profit (loss) | 9901 | €218,680 | €140,350 | -€78,331 | -35.8% |
| Financial income | 75/76B | €851 | €10,163 | +€9,312 | +1,095% |
| Recurring financial income | 75 | €851 | €10,163 | +€9,312 | +1,095% |
| Financial charges | 65/66B | €104,374 | €97,759 | -€6,615 | -6.3% |
| Recurring financial charges | 65 | €104,374 | €97,759 | -€6,615 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €115,158 | €52,754 | -€62,404 | -54.2% |
| Income taxes | 67/77 | €5,292 | €206 | -€5,086 | -96.1% |
| Profit (loss) for the period | 9904 | €109,866 | €52,548 | -€57,318 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €109,866 | €52,548 | -€57,318 | -52.2% |
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 16 October 2026 via checked.be.