JOLY CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€257
down €257 (-63.3%), from €406 to €149
of which Other amounts receivable: -€406
- Cash +€103
up €103 (+32.3%), from €319 to €422
mainly Trade debts (+€865) and Accrued charges and deferred income (+€758)
- Profit (loss) carried forward -€1,777
down €1,777 (-0.2%), from -€864,013 to -€865,790
- Trade debts +€865
new in 2025: €865
- Accrued charges and deferred income +€758
up €758 (+48.3%), from €1,570 to €2,328
- Financial charges -€885,394
down €885,394 (-100.0%), from €885,697 to €304
- Other operating charges -€960
no longer reported in 2025 (was €960)
- Gross operating margin +€883
up €883 (+37.5%), from -€2,356 to -€1,473
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 | €725 | €571 | -€154 | -21.2% |
| Current assets | 29/58 | €725 | €571 | -€154 | -21.2% |
| Amounts receivable within one year | 40/41 | €406 | €149 | -€257 | -63.3% |
| Trade receivables | 40 | - | €149 | +€149 | |
| Other amounts receivable | 41 | €406 | - | -€406 | |
| Cash at bank and in hand | 54/58 | €319 | €422 | +€103 | +32.3% |
| Total equity and liabilities | 10/49 | €725 | €571 | -€154 | -21.2% |
| Equity | 10/15 | -€171,513 | -€173,290 | -€1,777 | -1.0% |
| Contributions | 10/11 | €325,000 | €325,000 | = | 0.0% |
| Reserves | 13 | €367,500 | €367,500 | = | 0.0% |
| Distributable reserves | 133 | €367,500 | €367,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€864,013 | -€865,790 | -€1,777 | -0.2% |
| Amounts payable | 17/49 | €172,238 | €173,861 | +€1,623 | +0.9% |
| Amounts payable within one year | 42/48 | €170,668 | €171,534 | +€865 | +0.5% |
| Trade debts | 44 | - | €865 | +€865 | |
| Suppliers | 440/4 | - | €865 | +€865 | |
| Other amounts payable | 47/48 | €170,668 | €170,668 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,570 | €2,328 | +€758 | +48.3% |
| Other operating charges | 640/8 | €960 | - | -€960 | |
| Gross operating margin | 9900 | -€2,356 | -€1,473 | +€883 | +37.5% |
| Operating profit (loss) | 9901 | -€3,316 | -€1,473 | +€1,843 | +55.6% |
| Financial charges | 65/66B | €885,697 | €304 | -€885,394 | -100.0% |
| Recurring financial charges | 65 | €885,697 | €304 | -€885,394 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€889,013 | -€1,777 | +€887,237 | +99.8% |
| Profit (loss) for the period | 9904 | -€889,013 | -€1,777 | +€887,237 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€889,013 | -€1,777 | +€887,237 | +99.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.