Joly Productions: 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 Productions
Largest movements
- Receivables within one year +€37,486
up €37,486 (+127%), from €29,611 to €67,097
of which Trade receivables: +€34,639
- Cash -€2,843
down €2,843 (-53.6%), from €5,304 to €2,462
mainly Receivables within one year (-€37,486) and Other debts (-€5,000)
- Tangible fixed assets -€2,048
down €2,048 (-65.0%), from €3,152 to €1,104
- Trade debts +€39,479
new in 2022: €39,479
- Other debts -€5,000
no longer reported in 2022 (was €5,000)
- Tax, wage and social debts -€4,634
down €4,634 (-30.1%), from €15,411 to €10,777
- Profit (loss) carried forward +€2,758
up €2,758 (+29.7%), from €9,302 to €12,061
- Gross operating margin -€30,234
down €30,234 (-58.8%), from €51,381 to €21,147
- Staff costs +€12,701
new in 2022: €12,701
- Taxes -€2,358
down €2,358 (-38.4%), from €6,145 to €3,787
- Depreciation -€2,337
down €2,337 (-45.9%), from €5,091 to €2,754
- Financial income +€1,558
up €1,558 (+932%), from €167 to €1,725
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,264 | €80,868 | +€32,604 | +67.6% |
| Fixed assets | 21/28 | €3,152 | €1,104 | -€2,048 | -65.0% |
| Tangible fixed assets | 22/27 | €3,152 | €1,104 | -€2,048 | -65.0% |
| Furniture and vehicles | 24 | €3,152 | €1,104 | -€2,048 | -65.0% |
| Current assets | 29/58 | €45,112 | €79,764 | +€34,652 | +76.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,611 | €67,097 | +€37,486 | +127% |
| Trade receivables | 40 | - | €34,639 | +€34,639 | |
| Other amounts receivable | 41 | €29,611 | €32,458 | +€2,847 | +9.6% |
| Cash at bank and in hand | 54/58 | €5,304 | €2,462 | -€2,843 | -53.6% |
| Deferred charges and accrued income | 490/1 | €197 | €205 | +€8 | +3.9% |
| Total equity and liabilities | 10/49 | €48,264 | €80,868 | +€32,604 | +67.6% |
| Equity | 10/15 | €27,852 | €30,611 | +€2,758 | +9.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | - | -€18,550 | |
| Other | 1109/19 | €18,550 | - | -€18,550 | |
| Profit (loss) carried forward | 14 | €9,302 | €12,061 | +€2,758 | +29.7% |
| Amounts payable | 17/49 | €20,411 | €50,257 | +€29,845 | +146% |
| Amounts payable within one year | 42/48 | €20,411 | €50,257 | +€29,845 | +146% |
| Trade debts | 44 | - | €39,479 | +€39,479 | |
| Suppliers | 440/4 | - | €39,479 | +€39,479 | |
| Taxes, remuneration and social security | 45 | €15,411 | €10,777 | -€4,634 | -30.1% |
| Taxes | 450/3 | €15,411 | €10,777 | -€4,634 | -30.1% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | - | €12,701 | +€12,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,091 | €2,754 | -€2,337 | -45.9% |
| Other operating charges | 640/8 | €728 | €731 | +€3 | +0.4% |
| Gross operating margin | 9900 | €51,381 | €21,147 | -€30,234 | -58.8% |
| Operating profit (loss) | 9901 | €45,562 | €4,961 | -€40,601 | -89.1% |
| Financial income | 75/76B | €167 | €1,725 | +€1,558 | +932% |
| Recurring financial income | 75 | €167 | €1,725 | +€1,558 | +932% |
| Financial charges | 65/66B | €118 | €141 | +€23 | +19.3% |
| Recurring financial charges | 65 | €118 | €141 | +€23 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €45,611 | €6,545 | -€39,066 | -85.7% |
| Income taxes | 67/77 | €6,145 | €3,787 | -€2,358 | -38.4% |
| Profit (loss) for the period | 9904 | €39,466 | €2,758 | -€36,708 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,466 | €2,758 | -€36,708 | -93.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.