Joy-Rent: 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-Rent
Largest movements
- Tangible fixed assets -€32,362
down €32,362 (-78.9%), from €41,000 to €8,638
of which Furniture and vehicles: -€28,470
- Receivables within one year +€30,952
up €30,952 (+23,863%), from €130 to €31,082
of which Trade receivables: +€30,000
- Cash -€12,946
down €12,946 (-51.7%), from €25,029 to €12,082
mainly Receivables within one year (-€30,952) and Trade debts (-€8,244)
- Deferred charges and accrued income -€4,384
down €4,384 (-80.9%), from €5,418 to €1,035
- Trade debts -€8,244
down €8,244 (-94.2%), from €8,750 to €506
- Debts after one year -€7,265
down €7,265 (-85.6%), from €8,490 to €1,225
- Tax, wage and social debts -€4,986
down €4,986 (-39.3%), from €12,672 to €7,686
- Other debts +€1,075
up €1,075, from €0 to €1,075
- Gross operating margin -€27,733
down €27,733 (-60.5%), from €45,863 to €18,130
- Depreciation -€10,767
down €10,767 (-61.6%), from €17,481 to €6,714
- Other operating charges +€4,656
up €4,656 (+351%), from €1,325 to €5,981
- Financial charges -€3,620
down €3,620 (-43.7%), from €8,278 to €4,658
- Taxes -€769
down €769 (-75.9%), from €1,013 to €244
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 | €71,577 | €52,837 | -€18,739 | -26.2% |
| Fixed assets | 21/28 | €41,000 | €8,638 | -€32,362 | -78.9% |
| Tangible fixed assets | 22/27 | €41,000 | €8,638 | -€32,362 | -78.9% |
| Furniture and vehicles | 24 | €28,470 | €0 | -€28,470 | -100% |
| Leasing and similar rights | 25 | €12,530 | €8,638 | -€3,892 | -31.1% |
| Current assets | 29/58 | €30,577 | €44,199 | +€13,622 | +44.6% |
| Amounts receivable within one year | 40/41 | €130 | €31,082 | +€30,952 | +23,863% |
| Trade receivables | 40 | €0 | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €130 | €1,082 | +€952 | +734% |
| Cash at bank and in hand | 54/58 | €25,029 | €12,082 | -€12,946 | -51.7% |
| Deferred charges and accrued income | 490/1 | €5,418 | €1,035 | -€4,384 | -80.9% |
| Total equity and liabilities | 10/49 | €71,577 | €52,837 | -€18,739 | -26.2% |
| Equity | 10/15 | €34,547 | €35,081 | +€534 | +1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,547 | €29,547 | = | 0.0% |
| Distributable reserves | 133 | €29,547 | €29,547 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €534 | +€534 | |
| Amounts payable | 17/49 | €37,029 | €17,756 | -€19,273 | -52.0% |
| Amounts payable after more than one year | 17 | €8,490 | €1,225 | -€7,265 | -85.6% |
| Financial debts | 170/4 | €8,490 | €1,225 | -€7,265 | -85.6% |
| Amounts payable within one year | 42/48 | €28,539 | €16,531 | -€12,008 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €7,118 | €7,265 | +€147 | +2.1% |
| Trade debts | 44 | €8,750 | €506 | -€8,244 | -94.2% |
| Suppliers | 440/4 | €8,750 | €506 | -€8,244 | -94.2% |
| Taxes, remuneration and social security | 45 | €12,672 | €7,686 | -€4,986 | -39.3% |
| Taxes | 450/3 | €12,672 | €7,686 | -€4,986 | -39.3% |
| Other amounts payable | 47/48 | €0 | €1,075 | +€1,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,481 | €6,714 | -€10,767 | -61.6% |
| Other operating charges | 640/8 | €1,325 | €5,981 | +€4,656 | +351% |
| Gross operating margin | 9900 | €45,863 | €18,130 | -€27,733 | -60.5% |
| Operating profit (loss) | 9901 | €27,056 | €5,434 | -€21,622 | -79.9% |
| Financial income | 75/76B | €1 | €1 | +€0 | +50.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +50.0% |
| Financial charges | 65/66B | €8,278 | €4,658 | -€3,620 | -43.7% |
| Recurring financial charges | 65 | €8,278 | €4,658 | -€3,620 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €18,779 | €777 | -€18,002 | -95.9% |
| Income taxes | 67/77 | €1,013 | €244 | -€769 | -75.9% |
| Profit (loss) for the period | 9904 | €17,766 | €534 | -€17,233 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,766 | €534 | -€17,233 | -97.0% |
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 20 October 2026 via checked.be.