JOY INTERIEUR: 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 INTERIEUR
Largest movements
- Tangible fixed assets -€13,670
down €13,670 (-17.8%), from €76,762 to €63,092
of which Furniture and vehicles: -€6,880
- Cash -€7,716
down €7,716 (-44.7%), from €17,261 to €9,545
mainly Debts after one year (-€9,109) and Receivables within one year (-€5,566)
- Receivables within one year +€5,566
up €5,566 (+28.9%), from €19,246 to €24,812
of which Trade receivables: +€4,430
- Stocks and contracts +€3,581
up €3,581 (+696%), from €514 to €4,095
- Debts after one year -€9,109
down €9,109 (-39.2%), from €23,212 to €14,103
- Other debts -€3,710
down €3,710 (-23.4%), from €15,845 to €12,136
- Trade debts +€2,140
up €2,140 (+24.3%), from €8,797 to €10,937
- Gross operating margin -€10,409
down €10,409 (-40.0%), from €25,993 to €15,583
- Taxes -€1,592
down €1,592 (-87.1%), from €1,827 to €235
- Financial charges -€1,385
down €1,385 (-60.5%), from €2,288 to €903
- Depreciation -€917
down €917 (-6.3%), from €14,587 to €13,670
- Other operating charges +€860
up €860 (+88.1%), from €976 to €1,836
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 | €113,783 | €101,544 | -€12,239 | -10.8% |
| Fixed assets | 21/28 | €76,762 | €63,092 | -€13,670 | -17.8% |
| Tangible fixed assets | 22/27 | €76,762 | €63,092 | -€13,670 | -17.8% |
| Plant, machinery and equipment | 23 | €54,987 | €48,196 | -€6,791 | -12.3% |
| Furniture and vehicles | 24 | €21,776 | €14,896 | -€6,880 | -31.6% |
| Current assets | 29/58 | €37,021 | €38,452 | +€1,431 | +3.9% |
| Stocks and contracts in progress | 3 | €514 | €4,095 | +€3,581 | +696% |
| Stocks | 30/36 | €514 | €4,095 | +€3,581 | +696% |
| Amounts receivable within one year | 40/41 | €19,246 | €24,812 | +€5,566 | +28.9% |
| Trade receivables | 40 | €12,217 | €16,647 | +€4,430 | +36.3% |
| Other amounts receivable | 41 | €7,029 | €8,165 | +€1,136 | +16.2% |
| Cash at bank and in hand | 54/58 | €17,261 | €9,545 | -€7,716 | -44.7% |
| Total equity and liabilities | 10/49 | €113,783 | €101,544 | -€12,239 | -10.8% |
| Equity | 10/15 | €52,661 | €51,620 | -€1,042 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,628 | €44,628 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €42,773 | €42,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,833 | €791 | -€1,042 | -56.8% |
| Amounts payable | 17/49 | €61,122 | €49,924 | -€11,197 | -18.3% |
| Amounts payable after more than one year | 17 | €23,212 | €14,103 | -€9,109 | -39.2% |
| Financial debts | 170/4 | €23,212 | €14,103 | -€9,109 | -39.2% |
| Amounts payable within one year | 42/48 | €37,910 | €35,821 | -€2,088 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €8,881 | €9,109 | +€228 | +2.6% |
| Trade debts | 44 | €8,797 | €10,937 | +€2,140 | +24.3% |
| Suppliers | 440/4 | €8,797 | €10,937 | +€2,140 | +24.3% |
| Taxes, remuneration and social security | 45 | €4,386 | €3,640 | -€746 | -17.0% |
| Taxes | 450/3 | €2,586 | €1,840 | -€746 | -28.9% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €15,845 | €12,136 | -€3,710 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,587 | €13,670 | -€917 | -6.3% |
| Other operating charges | 640/8 | €976 | €1,836 | +€860 | +88.1% |
| Gross operating margin | 9900 | €25,993 | €15,583 | -€10,409 | -40.0% |
| Operating profit (loss) | 9901 | €10,429 | €77 | -€10,352 | -99.3% |
| Financial income | 75/76B | €288 | €19 | -€268 | -93.2% |
| Recurring financial income | 75 | €288 | €19 | -€268 | -93.2% |
| Financial charges | 65/66B | €2,288 | €903 | -€1,385 | -60.5% |
| Recurring financial charges | 65 | €2,288 | €903 | -€1,385 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €8,429 | -€806 | -€9,236 | |
| Income taxes | 67/77 | €1,827 | €235 | -€1,592 | -87.1% |
| Profit (loss) for the period | 9904 | €6,602 | -€1,042 | -€7,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,602 | -€1,042 | -€7,644 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.