NEW JOSYV: 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.
NEW JOSYV
Largest movements
- Cash -€95,503
down €95,503 (-93.9%), from €101,704 to €6,202
mainly Investment in fixed assets (net) (-€65,271) and Current investments (-€54,842)
- Current investments +€54,842
up €54,842 (+92.0%), from €59,615 to €114,457
- Tangible fixed assets +€46,696
up €46,696 (+37.0%), from €126,214 to €172,910
of which Furniture and vehicles: +€42,838
- Receivables within one year -€5,339
down €5,339 (-100%), from €5,339 to €0
of which Trade receivables: -€5,339
- Reserves -€3,923
down €3,923 (-1.5%), from €266,976 to €263,053
of which Distributable reserves: -€3,923
- Trade debts +€3,896
up €3,896, from €0 to €3,896
- Depreciation +€9,809
up €9,809 (+112%), from €8,765 to €18,574
- Taxes -€3,943
down €3,943 (-66.1%), from €5,962 to €2,019
- Gross operating margin -€3,061
down €3,061 (-12.2%), from €25,035 to €21,974
- Financial income +€856
up €856 (+56.8%), from €1,507 to €2,363
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 | €293,166 | €293,878 | +€713 | +0.2% |
| Fixed assets | 21/28 | €126,214 | €172,910 | +€46,696 | +37.0% |
| Tangible fixed assets | 22/27 | €126,214 | €172,910 | +€46,696 | +37.0% |
| Land and buildings | 22 | €122,070 | €125,929 | +€3,859 | +3.2% |
| Furniture and vehicles | 24 | €4,144 | €46,982 | +€42,838 | +1,034% |
| Current assets | 29/58 | €166,951 | €120,968 | -€45,983 | -27.5% |
| Amounts receivable within one year | 40/41 | €5,339 | €0 | -€5,339 | -100% |
| Trade receivables | 40 | €5,339 | €0 | -€5,339 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €59,615 | €114,457 | +€54,842 | +92.0% |
| Cash at bank and in hand | 54/58 | €101,704 | €6,202 | -€95,503 | -93.9% |
| Deferred charges and accrued income | 490/1 | €293 | €310 | +€17 | +5.6% |
| Total equity and liabilities | 10/49 | €293,166 | €293,878 | +€713 | +0.2% |
| Equity | 10/15 | €285,576 | €281,653 | -€3,923 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,976 | €263,053 | -€3,923 | -1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €265,116 | €261,193 | -€3,923 | -1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,589 | €12,226 | +€4,636 | +61.1% |
| Amounts payable within one year | 42/48 | €7,589 | €12,226 | +€4,636 | +61.1% |
| Trade debts | 44 | €0 | €3,896 | +€3,896 | |
| Suppliers | 440/4 | €0 | €3,896 | +€3,896 | |
| Taxes, remuneration and social security | 45 | €7,589 | €6,896 | -€694 | -9.1% |
| Taxes | 450/3 | €7,589 | €6,896 | -€694 | -9.1% |
| Other amounts payable | 47/48 | - | €1,434 | +€1,434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,765 | €18,574 | +€9,809 | +112% |
| Other operating charges | 640/8 | €3,055 | €3,268 | +€213 | +7.0% |
| Gross operating margin | 9900 | €25,035 | €21,974 | -€3,061 | -12.2% |
| Operating profit (loss) | 9901 | €13,215 | €132 | -€13,083 | -99.0% |
| Financial income | 75/76B | €1,507 | €2,363 | +€856 | +56.8% |
| Recurring financial income | 75 | €1,507 | €2,363 | +€856 | +56.8% |
| Financial charges | 65/66B | €32 | €39 | +€8 | +23.8% |
| Recurring financial charges | 65 | €32 | €39 | +€8 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €14,691 | €2,456 | -€12,235 | -83.3% |
| Income taxes | 67/77 | €5,962 | €2,019 | -€3,943 | -66.1% |
| Profit (loss) for the period | 9904 | €8,729 | €437 | -€8,292 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,729 | €437 | -€8,292 | -95.0% |
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 20 October 2026 via checked.be.