JOYE DEPANNAGE: 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.
What changed
JOYE DEPANNAGE
NACE 52.210, Service activities incidental to land transportation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€249,170
2024 · €145,878+€103,292
Equity
€2.2m
2024 · €2.0m+€189,170
Cash
€145,347
2024 · €212,536-€67,189
Balance sheet total
€6.3m
2024 · €6.9m-€613,449
Largest movements
Assets
- Receivables within one year -€633,629
down €633,629 (-63.6%), from €997,009 to €363,380
of which Trade receivables: -€679,094
Equity and liabilities
- Advances received -€781,751
no longer reported in 2025 (was €781,751)
- Trade debts -€250,096
down €250,096 (-69.1%), from €361,883 to €111,788
- Reserves +€189,170
up €189,170 (+10.0%), from €1.9m to €2.1m
of which Distributable reserves: +€189,170
- Other debts +€142,070
up €142,070 (+70.4%), from €201,730 to €343,799
- Tax, wage and social debts +€131,635
up €131,635 (+478%), from €27,530 to €159,165
Income statement
- Gross operating margin +€143,135
up €143,135 (+15.4%), from €929,768 to €1.1m
- Depreciation +€43,953
up €43,953 (+7.1%), from €620,018 to €663,971
- Taxes +€15,471
up €15,471 (+62.7%), from €24,665 to €40,135
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.
Result 2024
€145,878
Gross operating margin
+€143,135
Depreciation
-€43,953
Other operating charges
+€2,516
Other operating items
+€17,353
Financial income
-€2,649
Financial charges
+€2,361
Taxes
-€15,471
Result 2025
€249,170
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€778,587
Investment
-€741,298
Financing
-€104,477
Cash 2024
€212,536
From operations (derived)
+€778,587
Net result for the year
+€249,170
Depreciation
+€663,971
Receivables within one year
+€633,629
Deferred charges and accrued income
-€10,042
Trade debts
-€250,096
Tax, wage and social debts
+€131,635
Advances received
-€781,751
Other debts
+€142,070
Investment (derived)
-€741,298
Investment in fixed assets (net)
-€716,750
Current investments
-€24,549
Financing
-€104,477
Debts after one year
-€131,074
Current portion of long-term debt
+€86,597
Contributions, distributions and other
-€60,000
Cash 2025
€145,347
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,889,433 | €6,275,984 | -€613,449 | -8.9% |
| Formation expenses | 20 | €7,511 | €7,511 | = | 0.0% |
| Fixed assets | 21/28 | €5,506,609 | €5,559,387 | +€52,779 | +1.0% |
| Tangible fixed assets | 22/27 | €5,501,359 | €5,554,137 | +€52,779 | +1.0% |
| Land and buildings | 22 | €4,183,973 | €4,075,447 | -€108,525 | -2.6% |
| Plant, machinery and equipment | 23 | €50,835 | €58,428 | +€7,593 | +14.9% |
| Furniture and vehicles | 24 | €1,207,118 | €1,367,433 | +€160,315 | +13.3% |
| Other tangible fixed assets | 26 | €59,433 | €52,830 | -€6,604 | -11.1% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €1,375,313 | €709,086 | -€666,228 | -48.4% |
| Amounts receivable within one year | 40/41 | €997,009 | €363,380 | -€633,629 | -63.6% |
| Trade receivables | 40 | €855,636 | €176,541 | -€679,094 | -79.4% |
| Other amounts receivable | 41 | €141,373 | €186,839 | +€45,465 | +32.2% |
| Current investments | 50/53 | €134,654 | €159,203 | +€24,549 | +18.2% |
| Cash at bank and in hand | 54/58 | €212,536 | €145,347 | -€67,189 | -31.6% |
| Deferred charges and accrued income | 490/1 | €31,114 | €41,155 | +€10,042 | +32.3% |
| Total equity and liabilities | 10/49 | €6,889,433 | €6,275,984 | -€613,449 | -8.9% |
| Equity | 10/15 | €2,012,417 | €2,201,587 | +€189,170 | +9.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,887,417 | €2,076,587 | +€189,170 | +10.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €199,800 | €199,800 | = | 0.0% |
| Distributable reserves | 133 | €1,675,117 | €1,864,287 | +€189,170 | +11.3% |
| Amounts payable | 17/49 | €4,877,016 | €4,074,397 | -€802,619 | -16.5% |
| Amounts payable after more than one year | 17 | €2,859,469 | €2,728,395 | -€131,074 | -4.6% |
| Financial debts | 170/4 | €2,859,469 | €2,728,395 | -€131,074 | -4.6% |
| Amounts payable within one year | 42/48 | €2,017,547 | €1,346,001 | -€671,545 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €644,652 | €731,249 | +€86,597 | +13.4% |
| Trade debts | 44 | €361,883 | €111,788 | -€250,096 | -69.1% |
| Suppliers | 440/4 | €361,883 | €111,788 | -€250,096 | -69.1% |
| Advances received on contracts in progress | 46 | €781,751 | - | -€781,751 | |
| Taxes, remuneration and social security | 45 | €27,530 | €159,165 | +€131,635 | +478% |
| Taxes | 450/3 | €27,530 | €159,165 | +€131,635 | +478% |
| Other amounts payable | 47/48 | €201,730 | €343,799 | +€142,070 | +70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620,018 | €663,971 | +€43,953 | +7.1% |
| Other operating charges | 640/8 | €29,803 | €27,287 | -€2,516 | -8.4% |
| Non-recurring operating charges | 66A | €17,702 | €350 | -€17,353 | -98.0% |
| Gross operating margin | 9900 | €929,768 | €1,072,903 | +€143,135 | +15.4% |
| Operating profit (loss) | 9901 | €262,245 | €381,296 | +€119,051 | +45.4% |
| Financial income | 75/76B | €5,232 | €2,583 | -€2,649 | -50.6% |
| Recurring financial income | 75 | €5,232 | €2,583 | -€2,649 | -50.6% |
| Financial charges | 65/66B | €96,935 | €94,574 | -€2,361 | -2.4% |
| Recurring financial charges | 65 | €96,935 | €94,574 | -€2,361 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €170,543 | €289,305 | +€118,763 | +69.6% |
| Income taxes | 67/77 | €24,665 | €40,135 | +€15,471 | +62.7% |
| Profit (loss) for the period | 9904 | €145,878 | €249,170 | +€103,292 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €145,878 | €249,170 | +€103,292 | +70.8% |
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 29 October 2026 via checked.be.