Joya Agency: 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.
Joya Agency
Largest movements
- Receivables within one year -€7,132
down €7,132 (-47.3%), from €15,065 to €7,933
- Cash +€3,422
up €3,422 (+212%), from €1,612 to €5,034
mainly Receivables within one year (+€7,132) and Stocks and contracts (+€3,209)
- Stocks and contracts -€3,209
down €3,209 (-59.8%), from €5,366 to €2,157
- Tangible fixed assets +€916
new in 2025: €916
- Deferred charges and accrued income -€294
down €294 (-63.0%), from €466 to €172
- Tax, wage and social debts -€4,122
down €4,122 (-66.6%), from €6,187 to €2,065
- Other debts -€1,585
down €1,585 (-35.2%), from €4,499 to €2,914
- Reserves -€962
down €962 (-15.4%), from €6,257 to €5,296
- Trade debts +€372
up €372 (+65.7%), from €566 to €938
- Gross operating margin -€10,789
down €10,789 (-79.6%), from €13,546 to €2,757
- Write-downs -€1,895
no longer reported in 2025 (was €1,895)
- Taxes -€1,227
down €1,227 (-55.2%), from €2,220 to €994
- Depreciation -€1,050
down €1,050 (-73.7%), from €1,425 to €375
- Financial charges +€372
up €372 (+121%), from €307 to €679
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 | €22,509 | €16,212 | -€6,297 | -28.0% |
| Fixed assets | 21/28 | - | €916 | +€916 | |
| Tangible fixed assets | 22/27 | - | €916 | +€916 | |
| Furniture and vehicles | 24 | - | €916 | +€916 | |
| Current assets | 29/58 | €22,509 | €15,296 | -€7,213 | -32.0% |
| Stocks and contracts in progress | 3 | €5,366 | €2,157 | -€3,209 | -59.8% |
| Stocks | 30/36 | €5,366 | €2,157 | -€3,209 | -59.8% |
| Amounts receivable within one year | 40/41 | €15,065 | €7,933 | -€7,132 | -47.3% |
| Trade receivables | 40 | €15,065 | €7,933 | -€7,132 | -47.3% |
| Cash at bank and in hand | 54/58 | €1,612 | €5,034 | +€3,422 | +212% |
| Deferred charges and accrued income | 490/1 | €466 | €172 | -€294 | -63.0% |
| Total equity and liabilities | 10/49 | €22,509 | €16,212 | -€6,297 | -28.0% |
| Equity | 10/15 | €11,257 | €10,296 | -€962 | -8.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,257 | €5,296 | -€962 | -15.4% |
| Distributable reserves | 133 | €6,257 | €5,296 | -€962 | -15.4% |
| Amounts payable | 17/49 | €11,252 | €5,917 | -€5,335 | -47.4% |
| Amounts payable within one year | 42/48 | €11,252 | €5,917 | -€5,335 | -47.4% |
| Trade debts | 44 | €566 | €938 | +€372 | +65.7% |
| Suppliers | 440/4 | €566 | €938 | +€372 | +65.7% |
| Taxes, remuneration and social security | 45 | €6,187 | €2,065 | -€4,122 | -66.6% |
| Taxes | 450/3 | €6,187 | €2,065 | -€4,122 | -66.6% |
| Other amounts payable | 47/48 | €4,499 | €2,914 | -€1,585 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,425 | €375 | -€1,050 | -73.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,895 | - | -€1,895 | |
| Other operating charges | 640/8 | €1,521 | €1,681 | +€160 | +10.5% |
| Gross operating margin | 9900 | €13,546 | €2,757 | -€10,789 | -79.6% |
| Operating profit (loss) | 9901 | €8,704 | €700 | -€8,004 | -92.0% |
| Financial income | 75/76B | €80 | €10 | -€69 | -86.9% |
| Recurring financial income | 75 | €80 | €10 | -€69 | -86.9% |
| Financial charges | 65/66B | €307 | €679 | +€372 | +121% |
| Recurring financial charges | 65 | €307 | €679 | +€372 | +121% |
| Profit (loss) for the period before taxes | 9903 | €8,477 | €32 | -€8,445 | -99.6% |
| Income taxes | 67/77 | €2,220 | €994 | -€1,227 | -55.2% |
| Profit (loss) for the period | 9904 | €6,257 | -€962 | -€7,219 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,257 | -€962 | -€7,219 |
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 24 October 2026 via checked.be.