JOYCON: 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.
JOYCON
Largest movements
- Receivables after one year +€2.6m
new in 2025: €2.6m
- Current investments +€2.1m
new in 2025: €2.1m
- Tangible fixed assets -€268,428
down €268,428 (-14.0%), from €1.9m to €1.7m
of which Land and buildings: -€276,436
- Cash +€112,684
up €112,684 (+315%), from €35,751 to €148,435
mainly Net result for the year (+€4.0m) and Other debts (+€386,719)
- Financial fixed assets -€104,053
down €104,053 (-28.6%), from €364,053 to €260,000
- Profit (loss) carried forward +€2.4m
up €2.4m (+350%), from €678,361 to €3.0m
- Reserves +€1.6m
up €1.6m (+175%), from €905,544 to €2.5m
of which Distributable reserves: +€1.6m
- Other debts +€386,719
up €386,719 (+52.5%), from €736,550 to €1.1m
- Tax, wage and social debts +€200,088
up €200,088 (+4,101%), from €4,879 to €204,967
- Gross operating margin +€4.1m
up €4.1m (+32,516%), from €12,626 to €4.1m
- Taxes +€162,804
up €162,804 (+92,334%), from €176 to €162,980
- Financial income +€72,330
up €72,330 (+360,746%), from €20 to €72,350
- Financial charges +€52,827
up €52,827 (+379%), from €13,945 to €66,773
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 | €2,541,273 | €7,092,208 | +€4.6m | +179% |
| Fixed assets | 21/28 | €2,283,630 | €1,911,149 | -€372,481 | -16.3% |
| Tangible fixed assets | 22/27 | €1,919,577 | €1,651,149 | -€268,428 | -14.0% |
| Land and buildings | 22 | €1,919,577 | €1,643,141 | -€276,436 | -14.4% |
| Plant, machinery and equipment | 23 | - | €1,712 | +€1,712 | |
| Furniture and vehicles | 24 | - | €6,296 | +€6,296 | |
| Financial fixed assets | 28 | €364,053 | €260,000 | -€104,053 | -28.6% |
| Current assets | 29/58 | €257,643 | €5,181,059 | +€4.9m | +1,911% |
| Amounts receivable after more than one year | 29 | - | €2,596,002 | +€2.6m | |
| Trade receivables | 290 | - | €2,596,002 | +€2.6m | |
| Amounts receivable within one year | 40/41 | €221,892 | €290,957 | +€69,065 | +31.1% |
| Trade receivables | 40 | €80,000 | €93,968 | +€13,968 | +17.5% |
| Other amounts receivable | 41 | €141,892 | €196,990 | +€55,098 | +38.8% |
| Current investments | 50/53 | - | €2,144,212 | +€2.1m | |
| Cash at bank and in hand | 54/58 | €35,751 | €148,435 | +€112,684 | +315% |
| Deferred charges and accrued income | 490/1 | - | €1,453 | +€1,453 | |
| Total equity and liabilities | 10/49 | €2,541,273 | €7,092,208 | +€4.6m | +179% |
| Equity | 10/15 | €1,736,805 | €5,694,642 | +€4.0m | +228% |
| Contributions | 10/11 | €152,900 | €152,900 | = | 0.0% |
| Reserves | 13 | €905,544 | €2,491,790 | +€1.6m | +175% |
| Non-distributable reserves | 130/1 | €15,290 | - | -€15,290 | |
| Reserves not available under the articles | 1311 | €15,290 | - | -€15,290 | |
| Tax-exempt reserves | 132 | €213,706 | €209,951 | -€3,754 | -1.8% |
| Distributable reserves | 133 | €676,548 | €2,281,838 | +€1.6m | +237% |
| Profit (loss) carried forward | 14 | €678,361 | €3,049,953 | +€2.4m | +350% |
| Provisions and deferred taxes | 16 | €58,673 | €57,422 | -€1,250 | -2.1% |
| Deferred taxes | 168 | €58,673 | €57,422 | -€1,250 | -2.1% |
| Amounts payable | 17/49 | €745,795 | €1,340,143 | +€594,348 | +79.7% |
| Amounts payable within one year | 42/48 | €745,795 | €1,337,587 | +€591,792 | +79.4% |
| Trade debts | 44 | €4,366 | €9,351 | +€4,985 | +114% |
| Suppliers | 440/4 | €4,366 | €9,351 | +€4,985 | +114% |
| Taxes, remuneration and social security | 45 | €4,879 | €204,967 | +€200,088 | +4,101% |
| Taxes | 450/3 | €4,879 | €204,967 | +€200,088 | +4,101% |
| Other amounts payable | 47/48 | €736,550 | €1,123,269 | +€386,719 | +52.5% |
| Accrued charges and deferred income | 492/3 | - | €2,556 | +€2,556 | |
| Non-recurring operating income | 76A | €34,120 | €4,115,063 | +€4.1m | +11,961% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,144 | +€1,144 | |
| Other operating charges | 640/8 | €2,880 | €3,145 | +€265 | +9.2% |
| Gross operating margin | 9900 | €12,626 | €4,118,278 | +€4.1m | +32,516% |
| Operating profit (loss) | 9901 | €9,747 | €4,113,990 | +€4.1m | +42,110% |
| Financial income | 75/76B | €20 | €72,350 | +€72,330 | +360,746% |
| Recurring financial income | 75 | €20 | €72,350 | +€72,330 | +360,746% |
| Financial charges | 65/66B | €13,945 | €66,773 | +€52,827 | +379% |
| Recurring financial charges | 65 | €13,945 | €66,773 | +€52,827 | +379% |
| Profit (loss) for the period before taxes | 9903 | -€4,179 | €4,119,567 | +€4.1m | |
| Transfer from deferred taxes | 780 | €1,250 | €1,250 | = | 0.0% |
| Income taxes | 67/77 | €176 | €162,980 | +€162,804 | +92,334% |
| Profit (loss) for the period | 9904 | -€3,105 | €3,957,837 | +€4.0m | |
| Transfer from tax-exempt reserves | 789 | €3,754 | €3,754 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €650 | €3,961,591 | +€4.0m | +609,835% |
Source: filed annual accounts (NBB), financial years ended 29 April 2024 and 29 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.