Joly - Card: 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.
Joly - Card
Largest movements
- Tangible fixed assets -€9,434
down €9,434 (-92.3%), from €10,220 to €786
- Cash -€1,897
down €1,897 (-19.7%), from €9,652 to €7,755
mainly Net result for the year (-€6,256) and Current portion of long-term debt (-€3,424)
- Stocks and contracts +€485
up €485 (+9.0%), from €5,387 to €5,872
- Profit (loss) carried forward -€6,256
down €6,256 (-83.3%), from €7,512 to €1,256
- Current portion of long-term debt -€3,424
down €3,424 (-83.0%), from €4,127 to €703
- Tax, wage and social debts -€1,959
down €1,959 (-76.6%), from €2,557 to €599
- Trade debts +€1,585
up €1,585 (+682%), from €232 to €1,818
- Debts after one year -€703
no longer reported in 2025 (was €703)
- Gross operating margin -€476
down €476 (-9.8%), from €4,842 to €4,366
- Financial charges -€138
down €138 (-32.4%), from €426 to €288
- Taxes +€54
up €54 (+17.1%), from €312 to €366
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 | €25,917 | €15,095 | -€10,823 | -41.8% |
| Fixed assets | 21/28 | €10,220 | €786 | -€9,434 | -92.3% |
| Tangible fixed assets | 22/27 | €10,220 | €786 | -€9,434 | -92.3% |
| Furniture and vehicles | 24 | €10,220 | €786 | -€9,434 | -92.3% |
| Current assets | 29/58 | €15,698 | €14,308 | -€1,389 | -8.8% |
| Stocks and contracts in progress | 3 | €5,387 | €5,872 | +€485 | +9.0% |
| Stocks | 30/36 | €5,387 | €5,872 | +€485 | +9.0% |
| Amounts receivable within one year | 40/41 | €281 | €323 | +€42 | +14.8% |
| Trade receivables | 40 | €281 | €323 | +€42 | +14.8% |
| Cash at bank and in hand | 54/58 | €9,652 | €7,755 | -€1,897 | -19.7% |
| Deferred charges and accrued income | 490/1 | €378 | €359 | -€19 | -5.1% |
| Total equity and liabilities | 10/49 | €25,917 | €15,095 | -€10,823 | -41.8% |
| Equity | 10/15 | €15,571 | €9,315 | -€6,256 | -40.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,512 | €1,256 | -€6,256 | -83.3% |
| Amounts payable | 17/49 | €10,347 | €5,779 | -€4,567 | -44.1% |
| Amounts payable after more than one year | 17 | €703 | - | -€703 | |
| Financial debts | 170/4 | €703 | - | -€703 | |
| Amounts payable within one year | 42/48 | €8,078 | €4,212 | -€3,866 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €4,127 | €703 | -€3,424 | -83.0% |
| Trade debts | 44 | €232 | €1,818 | +€1,585 | +682% |
| Suppliers | 440/4 | €232 | €1,818 | +€1,585 | +682% |
| Taxes, remuneration and social security | 45 | €2,557 | €599 | -€1,959 | -76.6% |
| Taxes | 450/3 | €2,557 | €599 | -€1,959 | -76.6% |
| Other amounts payable | 47/48 | €1,162 | €1,093 | -€69 | -5.9% |
| Accrued charges and deferred income | 492/3 | €1,566 | €1,567 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,434 | €9,434 | = | 0.0% |
| Other operating charges | 640/8 | €554 | €543 | -€12 | -2.1% |
| Gross operating margin | 9900 | €4,842 | €4,366 | -€476 | -9.8% |
| Operating profit (loss) | 9901 | -€5,146 | -€5,610 | -€464 | -9.0% |
| Financial income | 75/76B | €18 | €8 | -€11 | -58.2% |
| Recurring financial income | 75 | €18 | €8 | -€11 | -58.2% |
| Financial charges | 65/66B | €426 | €288 | -€138 | -32.4% |
| Recurring financial charges | 65 | €426 | €288 | -€138 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,554 | -€5,890 | -€336 | -6.1% |
| Income taxes | 67/77 | €312 | €366 | +€54 | +17.1% |
| Profit (loss) for the period | 9904 | -€5,866 | -€6,256 | -€390 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,866 | -€6,256 | -€390 | -6.6% |
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 23 October 2026 via checked.be.