JOLLY: 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.
JOLLY
Largest movements
- Receivables within one year +€24,619
up €24,619 (+108.7%), from €22,648 to €47,268
of which Other amounts receivable: +€27,586
- Stocks and contracts +€8,507
up €8,507 (+1701.5%), from €500 to €9,007
- Cash -€6,611
down €6,611 (-55.1%), from €11,999 to €5,388
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€24,619)
- Other debts +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€15,437
down €15,437 (-33.0%), from €46,751 to €31,314
- Trade debts +€2,765
up €2,765 (+64.8%), from €4,268 to €7,034
- Gross operating margin -€17,378
down €17,378 (-32.3%), from €53,880 to €36,502
- Staff costs -€15,201
no longer reported in 2025 (was €15,201)
- Other operating charges +€1,798
new in 2025: €1,798
- Taxes +€1,773
up €1,773 (+21.1%), from €8,415 to €10,187
- Financial income +€904
up €904 (+39.7%), from €2,280 to €3,184
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 | €67,682 | €94,785 | +€27,102 | +40.0% |
| Fixed assets | 21/28 | €2,296 | €2,759 | +€463 | +20.2% |
| Tangible fixed assets | 22/27 | €1,933 | €2,396 | +€463 | +24.0% |
| Plant, machinery and equipment | 23 | - | €1,075 | +€1,075 | |
| Furniture and vehicles | 24 | €542 | €208 | -€334 | -61.6% |
| Other tangible fixed assets | 26 | €1,391 | €1,113 | -€278 | -20.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €65,387 | €92,026 | +€26,639 | +40.7% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €500 | €9,007 | +€8,507 | +1701.5% |
| Stocks | 30/36 | €500 | €9,007 | +€8,507 | +1701.5% |
| Amounts receivable within one year | 40/41 | €22,648 | €47,268 | +€24,619 | +108.7% |
| Trade receivables | 40 | €3,147 | €180 | -€2,967 | -94.3% |
| Other amounts receivable | 41 | €19,502 | €47,088 | +€27,586 | +141.5% |
| Cash at bank and in hand | 54/58 | €11,999 | €5,388 | -€6,611 | -55.1% |
| Deferred charges and accrued income | 490/1 | €239 | €363 | +€124 | +51.7% |
| Total equity and liabilities | 10/49 | €67,682 | €94,785 | +€27,102 | +40.0% |
| Equity | 10/15 | €51,751 | €36,314 | -€15,437 | -29.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,751 | €31,314 | -€15,437 | -33.0% |
| Amounts payable | 17/49 | €15,931 | €58,471 | +€42,540 | +267.0% |
| Amounts payable within one year | 42/48 | €15,931 | €58,471 | +€42,540 | +267.0% |
| Trade debts | 44 | €4,268 | €7,034 | +€2,765 | +64.8% |
| Suppliers | 440/4 | €4,268 | €7,034 | +€2,765 | +64.8% |
| Taxes, remuneration and social security | 45 | €11,663 | €11,437 | -€226 | -1.9% |
| Taxes | 450/3 | €11,663 | €11,437 | -€226 | -1.9% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Non-recurring operating income | 76A | €975 | - | -€975 | |
| Remuneration, social security and pensions | 62 | €15,201 | - | -€15,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,134 | €837 | -€297 | -26.2% |
| Other operating charges | 640/8 | - | €1,798 | +€1,798 | |
| Gross operating margin | 9900 | €53,880 | €36,502 | -€17,378 | -32.3% |
| Operating profit (loss) | 9901 | €37,545 | €33,867 | -€3,677 | -9.8% |
| Financial income | 75/76B | €2,280 | €3,184 | +€904 | +39.7% |
| Recurring financial income | 75 | €2,280 | €3,184 | +€904 | +39.7% |
| Financial charges | 65/66B | €2,277 | €2,302 | +€24 | +1.1% |
| Recurring financial charges | 65 | €2,277 | €2,302 | +€24 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €37,547 | €34,750 | -€2,797 | -7.4% |
| Income taxes | 67/77 | €8,415 | €10,187 | +€1,773 | +21.1% |
| Profit (loss) for the period | 9904 | €29,133 | €24,563 | -€4,570 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,133 | €24,563 | -€4,570 | -15.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.