Joliss: what changed
Two fiscal 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.
Joliss
Largest movements
- Receivables within one year -€9,886
down €9,886 (-56.6%), from €17,472 to €7,586
of which Trade receivables: -€9,789
- Cash +€4,522
up €4,522 (+8.3%), from €54,314 to €58,836
mainly Depreciation (+€14,790) and Net result for the year (+€13,112)
- Tangible fixed assets -€2,848
down €2,848 (-4.9%), from €58,071 to €55,223
of which Land and buildings: -€1,861
- Accrued charges and deferred income -€21,000
down €21,000 (-100.0%), from €21,000 to €0
- Profit (loss) carried forward +€13,112
up €13,112 (+41.2%), from €31,835 to €44,947
- Tax, wage and social debts +€3,175
up €3,175 (+49.6%), from €6,404 to €9,580
of which Taxes: +€2,614
- Debts after one year -€2,668
down €2,668 (-5.4%), from €49,357 to €46,689
- Gross operating margin +€22,954
up €22,954 (+68.1%), from €33,712 to €56,665
- Write-downs +€5,741
new in 2025: €5,741
- Staff costs +€5,278
up €5,278 (+57.4%), from €9,197 to €14,475
- Taxes +€3,184
up €3,184 (+174.8%), from €1,821 to €5,005
- Depreciation +€1,540
up €1,540 (+11.6%), from €13,250 to €14,790
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.
Cash bridge derived
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 | €142,327 | €134,036 | -€8,291 | -5.8% |
| Fixed assets | 21/28 | €58,071 | €55,223 | -€2,848 | -4.9% |
| Tangible fixed assets | 22/27 | €58,071 | €55,223 | -€2,848 | -4.9% |
| Land and buildings | 22 | €15,673 | €13,811 | -€1,861 | -11.9% |
| Plant, machinery and equipment | 23 | €2,121 | €1,883 | -€238 | -11.2% |
| Furniture and vehicles | 24 | €40,278 | €39,528 | -€749 | -1.9% |
| Current assets | 29/58 | €84,255 | €78,813 | -€5,442 | -6.5% |
| Stocks and contracts in progress | 3 | €10,992 | €11,754 | +€762 | +6.9% |
| Stocks | 30/36 | €10,992 | €11,754 | +€762 | +6.9% |
| Amounts receivable within one year | 40/41 | €17,472 | €7,586 | -€9,886 | -56.6% |
| Trade receivables | 40 | €15,709 | €5,920 | -€9,789 | -62.3% |
| Other amounts receivable | 41 | €1,763 | €1,666 | -€98 | -5.5% |
| Cash at bank and in hand | 54/58 | €54,314 | €58,836 | +€4,522 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,477 | €638 | -€839 | -56.8% |
| Total equity and liabilities | 10/49 | €142,327 | €134,036 | -€8,291 | -5.8% |
| Equity | 10/15 | €36,835 | €49,947 | +€13,112 | +35.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,835 | €44,947 | +€13,112 | +41.2% |
| Amounts payable | 17/49 | €105,492 | €84,089 | -€21,403 | -20.3% |
| Amounts payable after more than one year | 17 | €49,357 | €46,689 | -€2,668 | -5.4% |
| Financial debts | 170/4 | €49,357 | €46,689 | -€2,668 | -5.4% |
| Amounts payable within one year | 42/48 | €35,136 | €37,400 | +€2,264 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €2,530 | €2,668 | +€138 | +5.5% |
| Trade debts | 44 | €2,380 | €1,714 | -€666 | -28.0% |
| Suppliers | 440/4 | €2,380 | €1,714 | -€666 | -28.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,404 | €9,580 | +€3,175 | +49.6% |
| Taxes | 450/3 | €5,185 | €7,799 | +€2,614 | +50.4% |
| Remuneration and social security | 454/9 | €1,220 | €1,780 | +€561 | +46.0% |
| Other amounts payable | 47/48 | €23,822 | €23,439 | -€383 | -1.6% |
| Accrued charges and deferred income | 492/3 | €21,000 | €0 | -€21,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €9,197 | €14,475 | +€5,278 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,250 | €14,790 | +€1,540 | +11.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,741 | +€5,741 | |
| Other operating charges | 640/8 | €406 | €697 | +€291 | +71.8% |
| Gross operating margin | 9900 | €33,712 | €56,665 | +€22,954 | +68.1% |
| Operating profit (loss) | 9901 | €10,858 | €20,961 | +€10,103 | +93.0% |
| Financial income | 75/76B | €14 | €185 | +€171 | +1217.8% |
| Recurring financial income | 75 | €14 | €185 | +€171 | +1217.8% |
| Financial charges | 65/66B | €2,491 | €3,029 | +€537 | +21.6% |
| Recurring financial charges | 65 | €2,491 | €3,029 | +€537 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €8,381 | €18,117 | +€9,736 | +116.2% |
| Income taxes | 67/77 | €1,821 | €5,005 | +€3,184 | +174.8% |
| Profit (loss) for the period | 9904 | €6,559 | €13,112 | +€6,553 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,559 | €13,112 | +€6,553 | +99.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.