Desire Joiris Management: 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.
Desire Joiris Management
Largest movements
- Cash +€99,336
up €99,336 (+170%), from €58,574 to €157,910
mainly Net result for the year (+€194,276) and Current investments (+€67,793)
- Current investments -€67,793
down €67,793 (-73.0%), from €92,921 to €25,129
- Tangible fixed assets -€22,617
down €22,617 (-45.4%), from €49,786 to €27,169
of which Furniture and vehicles: -€22,185
- Deferred charges and accrued income +€8,455
up €8,455 (+37.7%), from €22,443 to €30,898
- Receivables within one year -€4,743
down €4,743 (-93.1%), from €5,095 to €351
of which Other amounts receivable: -€4,899
- Other debts +€46,973
up €46,973 (+30.5%), from €154,000 to €200,973
- Debts after one year -€24,235
down €24,235 (-92.3%), from €26,265 to €2,030
- Reserves -€18,500
no longer reported in 2025 (was €18,500)
- Short-term financial debts +€4,495
new in 2025: €4,495
- Tax, wage and social debts +€3,917
up €3,917 (+1,741%), from €225 to €4,142
- Gross operating margin +€78,544
up €78,544 (+38.4%), from €204,441 to €282,985
- Taxes +€22,174
up €22,174 (+49.6%), from €44,693 to €66,867
- Financial income +€7,435
up €7,435 (+8,261,011%), from €0 to €7,435
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 | €228,818 | €241,458 | +€12,639 | +5.5% |
| Fixed assets | 21/28 | €49,786 | €27,169 | -€22,617 | -45.4% |
| Tangible fixed assets | 22/27 | €49,786 | €27,169 | -€22,617 | -45.4% |
| Furniture and vehicles | 24 | €48,580 | €26,395 | -€22,185 | -45.7% |
| Other tangible fixed assets | 26 | €1,206 | €774 | -€432 | -35.8% |
| Current assets | 29/58 | €179,032 | €214,288 | +€35,256 | +19.7% |
| Amounts receivable within one year | 40/41 | €5,095 | €351 | -€4,743 | -93.1% |
| Trade receivables | 40 | €139 | €295 | +€156 | +112% |
| Other amounts receivable | 41 | €4,955 | €57 | -€4,899 | -98.9% |
| Current investments | 50/53 | €92,921 | €25,129 | -€67,793 | -73.0% |
| Cash at bank and in hand | 54/58 | €58,574 | €157,910 | +€99,336 | +170% |
| Deferred charges and accrued income | 490/1 | €22,443 | €30,898 | +€8,455 | +37.7% |
| Total equity and liabilities | 10/49 | €228,818 | €241,458 | +€12,639 | +5.5% |
| Equity | 10/15 | €23,538 | €5,000 | -€18,538 | -78.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,500 | - | -€18,500 | |
| Distributable reserves | 133 | €18,500 | - | -€18,500 | |
| Profit (loss) carried forward | 14 | €38 | - | -€38 | |
| Amounts payable | 17/49 | €205,280 | €236,458 | +€31,177 | +15.2% |
| Amounts payable after more than one year | 17 | €26,265 | €2,030 | -€24,235 | -92.3% |
| Financial debts | 170/4 | €26,265 | €2,030 | -€24,235 | -92.3% |
| Amounts payable within one year | 42/48 | €179,015 | €234,427 | +€55,412 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €24,003 | €24,235 | +€232 | +1.0% |
| Financial debts | 43 | - | €4,495 | +€4,495 | |
| Credit institutions | 430/8 | - | €4,495 | +€4,495 | |
| Trade debts | 44 | €788 | €582 | -€206 | -26.1% |
| Suppliers | 440/4 | €788 | €582 | -€206 | -26.1% |
| Taxes, remuneration and social security | 45 | €225 | €4,142 | +€3,917 | +1,741% |
| Taxes | 450/3 | €225 | €4,142 | +€3,917 | +1,741% |
| Other amounts payable | 47/48 | €154,000 | €200,973 | +€46,973 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,205 | €25,070 | -€135 | -0.5% |
| Other operating charges | 640/8 | €1,439 | €1,486 | +€47 | +3.3% |
| Gross operating margin | 9900 | €204,441 | €282,985 | +€78,544 | +38.4% |
| Operating profit (loss) | 9901 | €177,798 | €256,430 | +€78,633 | +44.2% |
| Financial income | 75/76B | €0 | €7,435 | +€7,435 | +8,261,011% |
| Recurring financial income | 75 | €0 | €7,435 | +€7,435 | +8,261,011% |
| Financial charges | 65/66B | €3,073 | €2,722 | -€351 | -11.4% |
| Recurring financial charges | 65 | €3,073 | €2,722 | -€351 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €174,725 | €261,143 | +€86,418 | +49.5% |
| Income taxes | 67/77 | €44,693 | €66,867 | +€22,174 | +49.6% |
| Profit (loss) for the period | 9904 | €130,031 | €194,276 | +€64,244 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €130,031 | €194,276 | +€64,244 | +49.4% |
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 24 October 2026 via checked.be.