JOY Consulting: 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.
JOY Consulting
Largest movements
- Cash -€20,505
down €20,505 (-14.1%), from €145,939 to €125,434
mainly Other debts (-€16,112) and Tax, wage and social debts (-€7,604)
- Other debts -€16,112
down €16,112 (-45.2%), from €35,619 to €19,507
- Tax, wage and social debts -€7,604
no longer reported in 2025 (was €7,604)
- Profit (loss) carried forward +€3,851
up €3,851 (+13.3%), from €29,008 to €32,859
- Trade debts -€3,016
down €3,016 (-36.3%), from €8,320 to €5,304
- Gross operating margin -€11,668
down €11,668 (-62.6%), from €18,647 to €6,979
- Taxes -€6,031
down €6,031 (-79.5%), from €7,588 to €1,557
- Other operating charges -€472
down €472 (-35.4%), from €1,333 to €861
- Depreciation +€312
up €312 (+262%), from €119 to €431
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 | €153,617 | €130,737 | -€22,880 | -14.9% |
| Fixed assets | 21/28 | €1,208 | €777 | -€431 | -35.7% |
| Tangible fixed assets | 22/27 | €1,208 | €777 | -€431 | -35.7% |
| Furniture and vehicles | 24 | €1,208 | €777 | -€431 | -35.7% |
| Current assets | 29/58 | €152,409 | €129,960 | -€22,449 | -14.7% |
| Amounts receivable within one year | 40/41 | €5,689 | €4,526 | -€1,163 | -20.4% |
| Trade receivables | 40 | €5,311 | €432 | -€4,879 | -91.9% |
| Other amounts receivable | 41 | €378 | €4,094 | +€3,716 | +983% |
| Cash at bank and in hand | 54/58 | €145,939 | €125,434 | -€20,505 | -14.1% |
| Deferred charges and accrued income | 490/1 | €781 | - | -€781 | |
| Total equity and liabilities | 10/49 | €153,617 | €130,737 | -€22,880 | -14.9% |
| Equity | 10/15 | €102,008 | €105,859 | +€3,851 | +3.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €69,000 | €69,000 | = | 0.0% |
| Distributable reserves | 133 | €69,000 | €69,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,008 | €32,859 | +€3,851 | +13.3% |
| Amounts payable | 17/49 | €51,609 | €24,878 | -€26,731 | -51.8% |
| Amounts payable within one year | 42/48 | €51,543 | €24,811 | -€26,732 | -51.9% |
| Trade debts | 44 | €8,320 | €5,304 | -€3,016 | -36.3% |
| Suppliers | 440/4 | €8,320 | €5,304 | -€3,016 | -36.3% |
| Taxes, remuneration and social security | 45 | €7,604 | - | -€7,604 | |
| Taxes | 450/3 | €7,604 | - | -€7,604 | |
| Other amounts payable | 47/48 | €35,619 | €19,507 | -€16,112 | -45.2% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €431 | +€312 | +262% |
| Other operating charges | 640/8 | €1,333 | €861 | -€472 | -35.4% |
| Gross operating margin | 9900 | €18,647 | €6,979 | -€11,668 | -62.6% |
| Operating profit (loss) | 9901 | €17,195 | €5,687 | -€11,508 | -66.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €110 | €281 | +€171 | +155% |
| Recurring financial charges | 65 | €110 | €281 | +€171 | +155% |
| Profit (loss) for the period before taxes | 9903 | €17,085 | €5,407 | -€11,678 | -68.4% |
| Income taxes | 67/77 | €7,588 | €1,557 | -€6,031 | -79.5% |
| Profit (loss) for the period | 9904 | €9,497 | €3,850 | -€5,647 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,497 | €3,850 | -€5,647 | -59.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.