JOSMAT
ActiveSummary
JOSMAT has been active since 1994 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.20M and a net result of €-631. Equity remains stable across the filed fiscal years (±0.2% per year). The computed 12-month bankruptcy probability is 0.7% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability69▲+1
Solvency100=
Growth32▼-20
Track record100
Bankruptcy probability, 12 months
0.7%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €90k at 30 days acceptable
Liquidity ample (current ratio 2.15 against 2.66 in 2024; short-term debt: 8.6% and cash: 17.5% of total assets), and 8.8% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 16-12-2025, 46 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
46 d early
2024
49 d early
2023
16 d early
2022
43 d early
2021
41 d early
2020
39 d early
2019
45 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close25-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€1.20M▼ 0.1%
2024 · €1.20M
2019: €1.20M
2020: €1.18M▼ -1.9% vs 2019lowest in 7 years
2021: €1.19M▲ +1.2% vs 2020
2022: €1.20M▲ +0.9% vs 2021
2023: €1.21M▲ +0.5% vs 2022highest in 7 years
2024: €1.20M▼ -0.6% vs 2023
2025: €1.20M▼ -0.1% vs 2024
2019 → 2025
Total assets
€1.32M▲ 1.3%
2024 · €1.30M
2019: €1.29Mlowest in 7 years
2020: €1.47M▲ +14.0% vs 2019highest in 7 years
2021: €1.29M▼ -12.1% vs 2020
2022: €1.31M▲ +1.1% vs 2021
2023: €1.31M▲ +0.2% vs 2022
2024: €1.30M▼ -0.6% vs 2023
2025: €1.32M▲ +1.3% vs 2024
2019 → 2025
Net result
€-631▲ 91.9%
2024 · €-8k
2019: €137khighest in 7 years
2020: €-23k▼ -117% vs 2019lowest in 7 years
2021: €14k▲ +161% vs 2020
2022: €11k▼ -21.4% vs 2021
2023: €6k▼ -43.0% vs 2022
2024: €-8k▼ -225% vs 2023
2025: €-631▲ +91.9% vs 2024
2019 → 2025
Working capital
€130k▼ 19.5%
2024 · €161k
2019: €655khighest in 7 years
2020: €28k▼ -95.7% vs 2019lowest in 7 years
2021: €76k▲ +167% vs 2020
2022: €110k▲ +44.6% vs 2021
2023: €124k▲ +12.5% vs 2022
2024: €161k▲ +30.3% vs 2023
2025: €130k▼ -19.5% vs 2024
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€1.19M-€1.20M▲ 0.9%€1.21M▲ 0.5%€1.20M▼ 0.6%€1.20M▼ 0.1%
2021: €1.19Mlowest in 5 years
2022: €1.20M▲ +0.9% vs 2021
2023: €1.21M▲ +0.5% vs 2022highest in 5 years
2024: €1.20M▼ -0.6% vs 2023
2025: €1.20M▼ -0.1% vs 2024
Operating result€34k-€30k▼ 12.8%€24k▼ 19.5%€7k▼ 72.2%€18k▲ 178%
2021: €34khighest in 5 years
2022: €30k▼ -12.8% vs 2021
2023: €24k▼ -19.5% vs 2022
2024: €7k▼ -72.2% vs 2023lowest in 5 years
2025: €18k▲ +178% vs 2024
Net result€14k-€11k▼ 21.4%€6k▼ 43.0%€-8k€-631▲ 91.9%
2021: €14khighest in 5 years
2022: €11k▼ -21.4% vs 2021
2023: €6k▼ -43.0% vs 2022
2024: €-8k▼ -225% vs 2023lowest in 5 years
2025: €-631▲ +91.9% vs 2024
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 178% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €1.32M
Fixed assets
€1.08M ▲ 3.1%
Current assets
€243k ▼ 6.0%
Equity and liabilities €1.32M
Equity
€1.20M ▼ 0.1%
Debt
€117k ▲ 17.1%
Debt's share of the balance-sheet total rises from 7.6% to 8.8%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€68k▲
2024 · €55k
Cash flow
€49k▲
2024 · €41k
Current ratio
2.15▼
2024 · 2.66
Debt to equity
0.10▲
2024 · 0.08
ROE
-0.1%▲
2024 · -0.6%
ROA
0.0%▲
2024 · -0.6%
Interest coverage
9.06▼
2024 · 10.63
Debt ≤ 1 year
€113k▲
2024 · €97k
Income taxes
€11k▲
2024 · €9k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 44 lines
Balance sheet
Code20242025
Assets
Total assets20/58€1.30M€1.32M▲
Fixed assets21/28€1.04M€1.08M▲
Tangible fixed assets22/27€1.04M€1.08M▲
Land and buildings22€1.04M€1.08M▲
Current assets29/58€258k€243k▼
Amounts receivable within one year40/41€30k€4k▼
Other amounts receivable41€30k€4k▼
Cash at bank and in hand54/58€219k€230k▲
Deferred charges and accrued income490/1€9k€9k▼
Equity and liabilities
Total equity and liabilities10/49€1.30M€1.32M▲
Equity10/15€1.20M€1.20M▼
Contributions10/11€411k€411k=
Capital10€411k€411k=
Issued capital100€411k€411k=
Reserves13€586k€551k▼
Non-distributable reserves130/1€3k€3k=
Other1319€3k€3k=
Tax-exempt reserves132€448k€412k▼
Distributable reserves133€136k€136k=
Profit (loss) carried forward14€205k€240k▲
Amounts payable17/49€100k€117k▲
Amounts payable within one year42/48€97k€113k▲
Trade debts44€6k€16k▲
Suppliers440/4€6k€16k▲
Taxes, remuneration and social security45€1k€2k▲
Taxes450/3€1k€2k▲
Other amounts payable47/48€90k€95k▲
Accrued charges and deferred income492/3€2k€4k▲
Income statement
Code20242025
Non-recurring operating income76A-€2k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€49k€50k▲
Other operating charges640/8€32k€15k▼
Gross operating margin9900€88k€83k▼
Operating profit (loss)9901€7k€18k▲
Financial income75/76B€28€19▼
Recurring financial income75€28€19▼
Financial charges65/66B€5k€7k▲
Recurring financial charges65€5k€7k▲
Profit (loss) for the period before taxes9903€1k€11k▲
Income taxes67/77€9k€11k▲
Profit (loss) for the period9904€-8k€-631▲
Transfer from tax-exempt reserves789€35k€35k▼
Profit (loss) for the period to be appropriated9905€28k€34k▲
Appropriation of the result
Profit (loss) to be appropriated9906€205k€240k▲
Profit (loss) brought forward from the previous period14P€177k€205k▲
The notes to these accounts (4 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €1k | €2k | - | €2k | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €46k | €44k | €48k | €49k | €50k | ▲ 1.5% |
| Other operating charges640/8 | - | €4k | €9k | €32k | €15k | ▼ 53.6% |
| Gross operating margin9900 | €87k | €77k | €80k | €88k | €83k | ▼ 5.6% |
| Operating profit (loss)9901 | €34k | €30k | €24k | €7k | €18k | ▲ 178% |
| Financial income75/76B | - | - | €0 | €28 | €19 | ▼ 31.4% |
| Recurring financial income75 | - | - | €0 | €28 | €19 | ▼ 31.4% |
| Financial charges65/66B | - | €4k | €4k | €5k | €7k | ▲ 43.8% |
| Recurring financial charges65 | €4k | €4k | €4k | €5k | €7k | ▲ 43.8% |
| Profit (loss) for the period before taxes9903 | €30k | €26k | €20k | €1k | €11k | ▲ 666% |
| Income taxes67/77 | €16k | €15k | €14k | €9k | €11k | ▲ 25.0% |
| Profit (loss) for the period9904 | €14k | €11k | €6k | €-8k | €-631 | ▲ 91.9% |
| Transfer from tax-exempt reserves789 | - | €33k | €35k | €35k | €35k | ▼ 0.7% |
| Profit (loss) for the period to be appropriated9905 | €46k | €44k | €41k | €28k | €34k | ▲ 25.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.29M | €1.31M | €1.31M | €1.30M | €1.32M | ▲ 1.3% |
| Fixed assets21/28 | €1.12M | €1.10M | €1.09M | €1.04M | €1.08M | ▲ 3.1% |
| Tangible fixed assets22/27 | €1.12M | €1.10M | €1.09M | €1.04M | €1.08M | ▲ 3.1% |
| Land and buildings22 | - | €1.10M | €1.09M | €1.04M | €1.08M | ▲ 3.1% |
| Current assets29/58 | €173k | €210k | €220k | €258k | €243k | ▼ 6.0% |
| Amounts receivable within one year40/41 | - | €315 | €2k | €30k | €4k | ▼ 88.4% |
| Trade receivables40 | - | €4 | €766 | - | - | - |
| Other amounts receivable41 | - | €311 | €1k | €30k | €4k | ▼ 88.4% |
| Cash at bank and in hand54/58 | €167k | €203k | €207k | €219k | €230k | ▲ 5.3% |
| Deferred charges and accrued income490/1 | - | €7k | €11k | €9k | €9k | ▼ 3.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.29M | €1.31M | €1.31M | €1.30M | €1.32M | ▲ 1.3% |
| Equity10/15 | €1.19M | €1.20M | €1.21M | €1.20M | €1.20M | ▼ 0.1% |
| Contributions10/11 | €411k | €411k | €411k | €411k | €411k | = |
| Capital10 | - | €411k | €411k | €411k | €411k | = |
| Issued capital100 | - | €411k | €411k | €411k | €411k | = |
| Reserves13 | €690k | €656k | €621k | €586k | €551k | ▼ 6.0% |
| Non-distributable reserves130/1 | - | €3k | €3k | €3k | €3k | = |
| Other1319 | - | €3k | €3k | €3k | €3k | = |
| Tax-exempt reserves132 | - | €518k | €483k | €448k | €412k | ▼ 7.8% |
| Distributable reserves133 | - | €136k | €136k | €136k | €136k | = |
| Profit (loss) carried forward14 | €92k | €136k | €177k | €205k | €240k | ▲ 16.8% |
| Amounts payable17/49 | €100k | €103k | €100k | €100k | €117k | ▲ 17.1% |
| Amounts payable within one year42/48 | €97k | €100k | €96k | €97k | €113k | ▲ 16.2% |
| Trade debts44 | €3k | €15k | €9k | €6k | €16k | ▲ 166% |
| Suppliers440/4 | - | €15k | €9k | €6k | €16k | ▲ 166% |
| Taxes, remuneration and social security45 | - | €996 | €1k | €1k | €2k | ▲ 46.3% |
| Taxes450/3 | - | €996 | €1k | €1k | €2k | ▲ 46.3% |
| Other amounts payable47/48 | - | €84k | €86k | €90k | €95k | ▲ 5.6% |
| Accrued charges and deferred income492/3 | - | €4k | €4k | €2k | €4k | ▲ 53.2% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €14k | €11k | €6k | €-8k | €-631 | ▲ 91.9% |
| + Depreciation and write-downs630 | €46k | €44k | €48k | €49k | €50k | ▲ 1.5% |
| Operating cash flow (approximation) | €60k | €54k | €54k | €41k | €49k | ▲ 19.2% |
| Investment in fixed assets (approximation) | - | €-21k | €-40k | €-2k | €-81k | ▼ 3,742% |
| Change in cash | - | €35k | €4k | €12k | €12k | ▼ 4.1% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2025
16-12
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2024
13-12
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
15-01
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2022
19-12
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2021
21-12
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
30-06
Financial
Back to profitnet €14k
Net result €14k after one loss-making year.
2020
23-12
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
30-06
Financial
Weakest financial yearnet €-23k
Net result drops to €-23k, the lowest in the series; recovery starts the following year.
2019
17-12
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2018
17-12
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2017
05-12
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2016
19-12
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 6 acts read
About the unread acts
We know of 6 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
6 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Bastogne · 1 establishment unit since 1994
Ground area
2,992 m²
Building footprint
78 m²
Volume, LiDAR
351 m³
Parcel 82024A0613/00R002, Wallonia · tallest building 7.7 m, ±1 floor. Linked by address, not a title deed.
9
companies at this address
See who is registered here
1 establishment unit
Wicourt 2, 6600 Bastogne
since 19942.067.522.138
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 82024A0613/00R002 | Wallonia | 2,992 m² | 1 · 78 m² | 7.7 m · 1 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Identification & contact
Identification
Legal formPublic limited company
Founded27-05-1994
Fiscal year end30-06
Scores and ratios are computed by Checked and are not a credit decision.