JOANN: 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.
JOANN
Largest movements
- Tangible fixed assets -€16,019
down €16,019 (-3.8%), from €420,268 to €404,249
- Cash +€6,076
up €6,076 (+286%), from €2,128 to €8,204
mainly Depreciation (+€16,019) and Net result for the year (+€4,806)
- Debts after one year -€20,000
down €20,000 (-29.3%), from €68,333 to €48,333
- Profit (loss) carried forward +€4,806
up €4,806 (+9.2%), from -€52,241 to -€47,435
- Financial charges -€15,142
down €15,142 (-67.9%), from €22,285 to €7,143
- Gross operating margin -€4,470
down €4,470 (-12.8%), from €34,904 to €30,434
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 | €429,911 | €423,225 | -€6,686 | -1.6% |
| Fixed assets | 21/28 | €420,268 | €404,249 | -€16,019 | -3.8% |
| Tangible fixed assets | 22/27 | €420,268 | €404,249 | -€16,019 | -3.8% |
| Land and buildings | 22 | €420,268 | €404,249 | -€16,019 | -3.8% |
| Current assets | 29/58 | €9,643 | €18,976 | +€9,333 | +96.8% |
| Amounts receivable within one year | 40/41 | €7,515 | €10,772 | +€3,257 | +43.3% |
| Trade receivables | 40 | €3,318 | €7,011 | +€3,692 | +111% |
| Other amounts receivable | 41 | €4,197 | €3,761 | -€435 | -10.4% |
| Cash at bank and in hand | 54/58 | €2,128 | €8,204 | +€6,076 | +286% |
| Total equity and liabilities | 10/49 | €429,911 | €423,225 | -€6,686 | -1.6% |
| Equity | 10/15 | -€16,356 | -€11,550 | +€4,806 | +29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,286 | €17,286 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €17,286 | €17,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,241 | -€47,435 | +€4,806 | +9.2% |
| Amounts payable | 17/49 | €446,267 | €434,775 | -€11,492 | -2.6% |
| Amounts payable after more than one year | 17 | €68,333 | €48,333 | -€20,000 | -29.3% |
| Financial debts | 170/4 | €68,333 | €48,333 | -€20,000 | -29.3% |
| Amounts payable within one year | 42/48 | €377,934 | €383,355 | +€5,421 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €1,626 | +€1,626 | |
| Taxes | 450/3 | - | €1,626 | +€1,626 | |
| Other amounts payable | 47/48 | €357,934 | €361,729 | +€3,795 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €3,087 | +€3,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,019 | €16,019 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,286 | €2,467 | +€181 | +7.9% |
| Gross operating margin | 9900 | €34,904 | €30,434 | -€4,470 | -12.8% |
| Operating profit (loss) | 9901 | €16,600 | €11,949 | -€4,651 | -28.0% |
| Financial charges | 65/66B | €22,285 | €7,143 | -€15,142 | -67.9% |
| Recurring financial charges | 65 | €22,285 | €7,143 | -€15,142 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,685 | €4,806 | +€10,491 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,685 | €4,806 | +€10,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,685 | €4,806 | +€10,491 |
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.