JOLI NAILS: 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.
JOLI NAILS
Largest movements
- Receivables within one year +€20,228
up €20,228 (+51.4%), from €39,353 to €59,580
of which Other amounts receivable: +€20,328
- Cash -€1,065
down €1,065 (-28.4%), from €3,750 to €2,685
mainly Receivables within one year (-€20,228) and Short-term financial debts (-€866)
- Profit (loss) carried forward +€12,699
up €12,699 (+73.5%), from -€17,284 to -€4,585
- Tax, wage and social debts +€7,260
up €7,260 (+124%), from €5,854 to €13,114
of which Taxes: +€6,260
- Short-term financial debts -€866
down €866 (-100%), from €866 to €0
of which Other loans: -€852
- Gross operating margin +€3,199
up €3,199 (+23.5%), from €13,585 to €16,784
- Taxes +€2,922
up €2,922 (+123%), from €2,374 to €5,296
- Financial income +€638
up €638 (+33.5%), from €1,901 to €2,539
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 | €43,127 | €62,284 | +€19,157 | +44.4% |
| Current assets | 29/58 | €43,127 | €62,284 | +€19,157 | +44.4% |
| Amounts receivable within one year | 40/41 | €39,353 | €59,580 | +€20,228 | +51.4% |
| Trade receivables | 40 | €1,950 | €1,850 | -€100 | -5.1% |
| Other amounts receivable | 41 | €37,403 | €57,730 | +€20,328 | +54.3% |
| Cash at bank and in hand | 54/58 | €3,750 | €2,685 | -€1,065 | -28.4% |
| Deferred charges and accrued income | 490/1 | €24 | €18 | -€6 | -25.5% |
| Total equity and liabilities | 10/49 | €43,127 | €62,284 | +€19,157 | +44.4% |
| Equity | 10/15 | €32,295 | €44,994 | +€12,699 | +39.3% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,284 | -€4,585 | +€12,699 | +73.5% |
| Amounts payable | 17/49 | €10,832 | €17,290 | +€6,458 | +59.6% |
| Amounts payable within one year | 42/48 | €10,818 | €17,278 | +€6,460 | +59.7% |
| Financial debts | 43 | €866 | €0 | -€866 | -100% |
| Credit institutions | 430/8 | €14 | €0 | -€14 | -100% |
| Other loans | 439 | €852 | €0 | -€852 | -100% |
| Trade debts | 44 | €4,097 | €4,163 | +€66 | +1.6% |
| Suppliers | 440/4 | €4,097 | €4,163 | +€66 | +1.6% |
| Taxes, remuneration and social security | 45 | €5,854 | €13,114 | +€7,260 | +124% |
| Taxes | 450/3 | €5,854 | €12,114 | +€6,260 | +107% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €14 | €12 | -€2 | -16.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €628 | €594 | -€34 | -5.4% |
| Gross operating margin | 9900 | €13,585 | €16,784 | +€3,199 | +23.5% |
| Operating profit (loss) | 9901 | €12,957 | €16,190 | +€3,233 | +25.0% |
| Financial income | 75/76B | €1,901 | €2,539 | +€638 | +33.5% |
| Recurring financial income | 75 | €1,901 | €2,539 | +€638 | +33.5% |
| Financial charges | 65/66B | €597 | €734 | +€136 | +22.9% |
| Recurring financial charges | 65 | €597 | €734 | +€136 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €14,262 | €17,996 | +€3,734 | +26.2% |
| Income taxes | 67/77 | €2,374 | €5,296 | +€2,922 | +123% |
| Profit (loss) for the period | 9904 | €11,887 | €12,699 | +€812 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,887 | €12,699 | +€812 | +6.8% |
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 16 October 2026 via checked.be.