CONSULTING BY JOY: 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.
CONSULTING BY JOY
Largest movements
- Cash -€376,381
down €376,381 (-90.6%), from €415,487 to €39,106
mainly Other debts (-€299,938) and Contributions, distributions and other (-€73,980)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year +€30,558
up €30,558 (+276%), from €11,080 to €41,638
of which Trade receivables: +€20,651
- Tangible fixed assets +€25,813
new in 2025: €25,813
- Other debts -€299,938
down €299,938 (-81.0%), from €370,291 to €70,353
- Profit (loss) carried forward -€49,037
down €49,037 (-66.3%), from €73,996 to €24,959
- Tax, wage and social debts -€22,498
down €22,498 (-69.0%), from €32,616 to €10,118
- Gross operating margin -€238,963
down €238,963 (-87.3%), from €273,616 to €34,653
- Financial charges -€52,352
down €52,352 (-99.7%), from €52,502 to €149
- Taxes -€45,132
down €45,132 (-85.2%), from €52,950 to €7,817
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 | €483,314 | €110,298 | -€373,016 | -77.2% |
| Fixed assets | 21/28 | - | €25,813 | +€25,813 | |
| Tangible fixed assets | 22/27 | - | €25,813 | +€25,813 | |
| Furniture and vehicles | 24 | - | €25,813 | +€25,813 | |
| Current assets | 29/58 | €483,314 | €84,484 | -€398,830 | -82.5% |
| Amounts receivable within one year | 40/41 | €11,080 | €41,638 | +€30,558 | +276% |
| Trade receivables | 40 | €0 | €20,651 | +€20,651 | |
| Other amounts receivable | 41 | €11,080 | €20,987 | +€9,907 | +89.4% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €415,487 | €39,106 | -€376,381 | -90.6% |
| Deferred charges and accrued income | 490/1 | €6,747 | €3,741 | -€3,007 | -44.6% |
| Total equity and liabilities | 10/49 | €483,314 | €110,298 | -€373,016 | -77.2% |
| Equity | 10/15 | €76,396 | €27,359 | -€49,037 | -64.2% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,996 | €24,959 | -€49,037 | -66.3% |
| Amounts payable | 17/49 | €406,919 | €82,939 | -€323,980 | -79.6% |
| Amounts payable within one year | 42/48 | €406,919 | €82,939 | -€323,980 | -79.6% |
| Financial debts | 43 | €1 | €0 | -€1 | -100% |
| Credit institutions | 430/8 | €1 | €0 | -€1 | -100% |
| Trade debts | 44 | €4,011 | €2,467 | -€1,544 | -38.5% |
| Suppliers | 440/4 | €4,011 | €2,467 | -€1,544 | -38.5% |
| Taxes, remuneration and social security | 45 | €32,616 | €10,118 | -€22,498 | -69.0% |
| Taxes | 450/3 | €32,616 | €10,118 | -€22,498 | -69.0% |
| Other amounts payable | 47/48 | €370,291 | €70,353 | -€299,938 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,967 | +€1,967 | |
| Other operating charges | 640/8 | €251 | €176 | -€75 | -29.7% |
| Gross operating margin | 9900 | €273,616 | €34,653 | -€238,963 | -87.3% |
| Operating profit (loss) | 9901 | €273,365 | €32,510 | -€240,855 | -88.1% |
| Financial income | 75/76B | €2,000 | €400 | -€1,600 | -80.0% |
| Recurring financial income | 75 | €2,000 | €400 | -€1,600 | -80.0% |
| Financial charges | 65/66B | €52,502 | €149 | -€52,352 | -99.7% |
| Recurring financial charges | 65 | €52,502 | €149 | -€52,352 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €222,864 | €32,761 | -€190,103 | -85.3% |
| Income taxes | 67/77 | €52,950 | €7,817 | -€45,132 | -85.2% |
| Profit (loss) for the period | 9904 | €169,914 | €24,943 | -€144,971 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €169,914 | €24,943 | -€144,971 | -85.3% |
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 22 October 2026 via checked.be.