JOLYD: 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.
JOLYD
Largest movements
- Receivables after one year +€41,060
up €41,060 (+7.9%), from €521,406 to €562,466
- Receivables within one year +€32,967
up €32,967 (+190.3%), from €17,320 to €50,287
of which Trade receivables: +€34,019
- Tangible fixed assets -€15,210
down €15,210 (-47.9%), from €31,775 to €16,565
of which Leasing and similar rights: -€14,735
- Reserves +€44,269
up €44,269 (+8.6%), from €515,404 to €559,673
of which Distributable reserves: +€44,269
- Debts after one year -€15,551
no longer reported in 2024 (was €15,551)
- Tax, wage and social debts +€11,589
up €11,589 (+89.8%), from €12,905 to €24,493
of which Taxes: +€7,089
- Trade debts +€9,442
up €9,442 (+363.9%), from €2,595 to €12,036
- Gross operating margin -€14,960
down €14,960 (-17.3%), from €86,488 to €71,527
- Taxes -€7,957
down €7,957 (-31.3%), from €25,386 to €17,430
- Other operating charges +€1,077
up €1,077 (+64.5%), from €1,671 to €2,748
- Financial income +€993
up €993 (+9.6%), from €10,363 to €11,356
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €590,329 | €646,386 | +€56,057 | +9.5% |
| Fixed assets | 21/28 | €38,775 | €23,565 | -€15,210 | -39.2% |
| Tangible fixed assets | 22/27 | €31,775 | €16,565 | -€15,210 | -47.9% |
| Furniture and vehicles | 24 | €3,920 | €3,445 | -€475 | -12.1% |
| Leasing and similar rights | 25 | €27,855 | €13,120 | -€14,735 | -52.9% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €551,554 | €622,821 | +€71,267 | +12.9% |
| Amounts receivable after more than one year | 29 | €521,406 | €562,466 | +€41,060 | +7.9% |
| Other amounts receivable | 291 | €521,406 | €562,466 | +€41,060 | +7.9% |
| Amounts receivable within one year | 40/41 | €17,320 | €50,287 | +€32,967 | +190.3% |
| Trade receivables | 40 | €13,824 | €47,843 | +€34,019 | +246.1% |
| Other amounts receivable | 41 | €3,496 | €2,444 | -€1,051 | -30.1% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €5,078 | - | -€5,078 | |
| Deferred charges and accrued income | 490/1 | €7,750 | €5,068 | -€2,681 | -34.6% |
| Total equity and liabilities | 10/49 | €590,329 | €646,386 | +€56,057 | +9.5% |
| Equity | 10/15 | €521,604 | €565,873 | +€44,269 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €515,404 | €559,673 | +€44,269 | +8.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €513,544 | €557,813 | +€44,269 | +8.6% |
| Amounts payable | 17/49 | €68,725 | €80,513 | +€11,788 | +17.2% |
| Amounts payable after more than one year | 17 | €15,551 | - | -€15,551 | |
| Financial debts | 170/4 | €15,551 | - | -€15,551 | |
| Amounts payable within one year | 42/48 | €50,999 | €75,868 | +€24,870 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €21,063 | €22,218 | +€1,155 | +5.5% |
| Financial debts | 43 | €1,590 | €3,824 | +€2,234 | +140.5% |
| Credit institutions | 430/8 | €1,590 | €3,824 | +€2,234 | +140.5% |
| Trade debts | 44 | €2,595 | €12,036 | +€9,442 | +363.9% |
| Suppliers | 440/4 | €2,595 | €12,036 | +€9,442 | +363.9% |
| Taxes, remuneration and social security | 45 | €12,905 | €24,493 | +€11,589 | +89.8% |
| Taxes | 450/3 | €12,905 | €19,993 | +€7,089 | +54.9% |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €12,846 | €13,297 | +€451 | +3.5% |
| Accrued charges and deferred income | 492/3 | €2,175 | €4,645 | +€2,470 | +113.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,210 | €15,210 | = | 0.0% |
| Other operating charges | 640/8 | €1,671 | €2,748 | +€1,077 | +64.5% |
| Gross operating margin | 9900 | €86,488 | €71,527 | -€14,960 | -17.3% |
| Operating profit (loss) | 9901 | €69,607 | €53,569 | -€16,037 | -23.0% |
| Financial income | 75/76B | €10,363 | €11,356 | +€993 | +9.6% |
| Recurring financial income | 75 | €10,363 | €11,356 | +€993 | +9.6% |
| Financial charges | 65/66B | €2,848 | €3,227 | +€379 | +13.3% |
| Recurring financial charges | 65 | €2,848 | €3,227 | +€379 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €77,123 | €61,699 | -€15,424 | -20.0% |
| Income taxes | 67/77 | €25,386 | €17,430 | -€7,957 | -31.3% |
| Profit (loss) for the period | 9904 | €51,736 | €44,269 | -€7,467 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,736 | €44,269 | -€7,467 | -14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.