Joie de Viv: 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.
Joie de Viv
Largest movements
- Deferred charges and accrued income +€20,028
new in 2025: €20,028
- Cash +€13,425
up €13,425 (+32.8%), from €40,922 to €54,348
mainly Net result for the year (+€22,045) and Receivables within one year (+€7,783)
- Receivables within one year -€7,783
down €7,783 (-34.8%), from €22,375 to €14,592
of which Trade receivables: -€13,931
- Profit (loss) carried forward +€22,045
up €22,045 (+65.0%), from €33,902 to €55,947
- Accrued charges and deferred income +€2,968
up €2,968, from €0 to €2,968
- Tax, wage and social debts +€988
up €988 (+3.8%), from €25,953 to €26,942
of which Taxes: +€988
- Gross operating margin +€16,257
up €16,257 (+65.8%), from €24,698 to €40,955
- Taxes +€5,648
up €5,648 (+79.0%), from €7,150 to €12,798
- Financial charges +€1,552
up €1,552 (+47.6%), from €3,260 to €4,812
- Other operating charges -€410
down €410 (-22.6%), from €1,816 to €1,406
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 | €63,981 | €89,133 | +€25,152 | +39.3% |
| Fixed assets | 21/28 | €684 | €165 | -€519 | -75.9% |
| Tangible fixed assets | 22/27 | €684 | €165 | -€519 | -75.9% |
| Plant, machinery and equipment | 23 | €684 | €165 | -€519 | -75.9% |
| Current assets | 29/58 | €63,297 | €88,968 | +€25,670 | +40.6% |
| Amounts receivable within one year | 40/41 | €22,375 | €14,592 | -€7,783 | -34.8% |
| Trade receivables | 40 | €13,931 | €0 | -€13,931 | -100% |
| Other amounts receivable | 41 | €8,444 | €14,592 | +€6,148 | +72.8% |
| Cash at bank and in hand | 54/58 | €40,922 | €54,348 | +€13,425 | +32.8% |
| Deferred charges and accrued income | 490/1 | - | €20,028 | +€20,028 | |
| Total equity and liabilities | 10/49 | €63,981 | €89,133 | +€25,152 | +39.3% |
| Equity | 10/15 | €36,902 | €58,947 | +€22,045 | +59.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,902 | €55,947 | +€22,045 | +65.0% |
| Amounts payable | 17/49 | €27,079 | €30,185 | +€3,106 | +11.5% |
| Amounts payable within one year | 42/48 | €27,079 | €27,217 | +€138 | +0.5% |
| Trade debts | 44 | €1,126 | €276 | -€850 | -75.5% |
| Suppliers | 440/4 | €1,126 | €276 | -€850 | -75.5% |
| Taxes, remuneration and social security | 45 | €25,953 | €26,942 | +€988 | +3.8% |
| Taxes | 450/3 | €25,953 | €26,942 | +€988 | +3.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €2,968 | +€2,968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €519 | = | 0.0% |
| Other operating charges | 640/8 | €1,816 | €1,406 | -€410 | -22.6% |
| Gross operating margin | 9900 | €24,698 | €40,955 | +€16,257 | +65.8% |
| Operating profit (loss) | 9901 | €22,363 | €39,031 | +€16,667 | +74.5% |
| Financial income | 75/76B | €391 | €625 | +€235 | +60.0% |
| Recurring financial income | 75 | €391 | €625 | +€235 | +60.0% |
| Financial charges | 65/66B | €3,260 | €4,812 | +€1,552 | +47.6% |
| Recurring financial charges | 65 | €3,260 | €4,812 | +€1,552 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €19,494 | €34,844 | +€15,350 | +78.7% |
| Income taxes | 67/77 | €7,150 | €12,798 | +€5,648 | +79.0% |
| Profit (loss) for the period | 9904 | €12,344 | €22,045 | +€9,702 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | €22,045 | +€9,702 | +78.6% |
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 25 October 2026 via checked.be.