Joilune: 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.
Joilune
Largest movements
- Cash -€19,847
down €19,847 (-29.0%), from €68,357 to €48,510
mainly Debts after one year (-€57,179) and Receivables within one year (-€8,690)
- Tangible fixed assets -€18,483
down €18,483 (-3.8%), from €490,959 to €472,476
- Receivables within one year +€8,690
up €8,690 (+59.9%), from €14,520 to €23,210
of which Trade receivables: +€8,448
- Debts after one year -€57,179
down €57,179 (-12.4%), from €460,251 to €403,072
of which Financial debts: -€57,179
- Reserves +€29,069
up €29,069 (+95.2%), from €30,548 to €59,617
- Other debts +€6,427
up €6,427 (+255%), from €2,523 to €8,950
- Gross operating margin +€28,056
up €28,056 (+80.4%), from €34,908 to €62,963
- Taxes +€5,841
up €5,841 (+313%), from €1,867 to €7,708
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 | €574,017 | €544,387 | -€29,630 | -5.2% |
| Fixed assets | 21/28 | €490,959 | €472,476 | -€18,483 | -3.8% |
| Tangible fixed assets | 22/27 | €490,959 | €472,476 | -€18,483 | -3.8% |
| Land and buildings | 22 | €490,959 | €472,476 | -€18,483 | -3.8% |
| Current assets | 29/58 | €83,058 | €71,911 | -€11,147 | -13.4% |
| Amounts receivable within one year | 40/41 | €14,520 | €23,210 | +€8,690 | +59.9% |
| Trade receivables | 40 | €14,520 | €22,968 | +€8,448 | +58.2% |
| Other amounts receivable | 41 | - | €242 | +€242 | |
| Cash at bank and in hand | 54/58 | €68,357 | €48,510 | -€19,847 | -29.0% |
| Deferred charges and accrued income | 490/1 | €181 | €191 | +€10 | +5.4% |
| Total equity and liabilities | 10/49 | €574,017 | €544,387 | -€29,630 | -5.2% |
| Equity | 10/15 | €33,548 | €62,617 | +€29,069 | +86.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,548 | €59,617 | +€29,069 | +95.2% |
| Distributable reserves | 133 | €30,548 | €59,617 | +€29,069 | +95.2% |
| Amounts payable | 17/49 | €540,469 | €481,770 | -€58,699 | -10.9% |
| Amounts payable after more than one year | 17 | €460,251 | €403,072 | -€57,179 | -12.4% |
| Financial debts | 170/4 | €400,251 | €343,072 | -€57,179 | -14.3% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,558 | €72,496 | +€1,937 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €57,179 | €57,179 | = | 0.0% |
| Trade debts | 44 | €1,677 | €2,557 | +€879 | +52.4% |
| Suppliers | 440/4 | €1,677 | €2,557 | +€879 | +52.4% |
| Taxes, remuneration and social security | 45 | €9,179 | €3,810 | -€5,369 | -58.5% |
| Taxes | 450/3 | €9,179 | €3,810 | -€5,369 | -58.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,523 | €8,950 | +€6,427 | +255% |
| Accrued charges and deferred income | 492/3 | €9,659 | €6,202 | -€3,457 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,439 | €18,483 | +€44 | +0.2% |
| Other operating charges | 640/8 | €871 | €1,284 | +€414 | +47.5% |
| Gross operating margin | 9900 | €34,908 | €62,963 | +€28,056 | +80.4% |
| Operating profit (loss) | 9901 | €15,598 | €43,196 | +€27,598 | +177% |
| Financial charges | 65/66B | €6,833 | €6,419 | -€414 | -6.1% |
| Recurring financial charges | 65 | €6,833 | €6,419 | -€414 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €8,765 | €36,777 | +€28,012 | +320% |
| Income taxes | 67/77 | €1,867 | €7,708 | +€5,841 | +313% |
| Profit (loss) for the period | 9904 | €6,898 | €29,069 | +€22,171 | +321% |
| Profit (loss) for the period to be appropriated | 9905 | €6,898 | €29,069 | +€22,171 | +321% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.