JOUAY: 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.
JOUAY
Largest movements
- Receivables within one year +€113,000
up €113,000 (+41844.1%), from €270 to €113,270
- Tangible fixed assets -€37,500
down €37,500 (-5.4%), from €688,601 to €651,101
- Cash +€14,649
up €14,649 (+62.2%), from €23,570 to €38,219
mainly Other debts (+€113,000) and Net result for the year (+€88,472)
- Other debts +€113,000
up €113,000 (+837.0%), from €13,500 to €126,500
- Reserves -€24,528
down €24,528 (-3.6%), from €676,944 to €652,416
- Gross operating margin +€15,177
up €15,177 (+9.4%), from €162,165 to €177,342
- Taxes +€4,196
up €4,196 (+16.3%), from €25,730 to €29,926
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 | €715,136 | €812,467 | +€97,331 | +13.6% |
| Fixed assets | 21/28 | €688,601 | €651,101 | -€37,500 | -5.4% |
| Tangible fixed assets | 22/27 | €688,601 | €651,101 | -€37,500 | -5.4% |
| Land and buildings | 22 | €688,601 | €651,101 | -€37,500 | -5.4% |
| Current assets | 29/58 | €26,535 | €161,366 | +€134,831 | +508.1% |
| Amounts receivable within one year | 40/41 | €270 | €113,270 | +€113,000 | +41844.1% |
| Other amounts receivable | 41 | €270 | €113,270 | +€113,000 | +41844.1% |
| Cash at bank and in hand | 54/58 | €23,570 | €38,219 | +€14,649 | +62.2% |
| Deferred charges and accrued income | 490/1 | €2,695 | €9,877 | +€7,182 | +266.5% |
| Total equity and liabilities | 10/49 | €715,136 | €812,467 | +€97,331 | +13.6% |
| Equity | 10/15 | €686,944 | €662,416 | -€24,528 | -3.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €676,944 | €652,416 | -€24,528 | -3.6% |
| Distributable reserves | 133 | €676,944 | €652,416 | -€24,528 | -3.6% |
| Amounts payable | 17/49 | €28,192 | €150,051 | +€121,860 | +432.3% |
| Amounts payable within one year | 42/48 | €14,226 | €130,427 | +€116,201 | +816.8% |
| Trade debts | 44 | €726 | €1 | -€725 | -99.9% |
| Suppliers | 440/4 | €726 | €1 | -€725 | -99.9% |
| Taxes, remuneration and social security | 45 | - | €3,926 | +€3,926 | |
| Taxes | 450/3 | - | €3,926 | +€3,926 | |
| Other amounts payable | 47/48 | €13,500 | €126,500 | +€113,000 | +837.0% |
| Accrued charges and deferred income | 492/3 | €13,966 | €19,624 | +€5,659 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,500 | €37,500 | = | 0.0% |
| Other operating charges | 640/8 | €21,156 | €21,221 | +€66 | +0.3% |
| Gross operating margin | 9900 | €162,165 | €177,342 | +€15,177 | +9.4% |
| Operating profit (loss) | 9901 | €103,509 | €118,620 | +€15,111 | +14.6% |
| Financial charges | 65/66B | €757 | €222 | -€535 | -70.6% |
| Recurring financial charges | 65 | €757 | €222 | -€535 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €102,752 | €118,398 | +€15,646 | +15.2% |
| Income taxes | 67/77 | €25,730 | €29,926 | +€4,196 | +16.3% |
| Profit (loss) for the period | 9904 | €77,022 | €88,472 | +€11,449 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,022 | €88,472 | +€11,449 | +14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.