Joyfactory: what changed
Two fiscal 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.
Joyfactory
Largest movements
- Cash +€13,204
up €13,204 (+28.2%), from €46,792 to €59,997
mainly Trade debts (+€11,270) and Depreciation (+€5,252)
- Tangible fixed assets -€5,252
down €5,252 (-40.4%), from €12,988 to €7,736
of which Plant, machinery and equipment: -€3,943
- Receivables within one year -€3,196
down €3,196 (-9.7%), from €32,939 to €29,743
of which Other amounts receivable: -€5,928
- Stocks and contracts +€1,428
up €1,428 (+155.1%), from €920 to €2,348
- Trade debts +€11,270
up €11,270 (+44.7%), from €25,206 to €36,475
- Advances received -€4,940
down €4,940 (-90.0%), from €5,491 to €551
- Gross operating margin -€6,165
down €6,165 (-35.6%), from €17,299 to €11,134
- Other operating charges -€2,938
down €2,938 (-49.1%), from €5,978 to €3,040
- Depreciation +€821
up €821 (+18.5%), from €4,431 to €5,252
- Taxes -€694
down €694 (-19.0%), from €3,661 to €2,967
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.
Cash bridge derived
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 | €96,447 | €102,706 | +€6,259 | +6.5% |
| Fixed assets | 21/28 | €12,988 | €7,736 | -€5,252 | -40.4% |
| Tangible fixed assets | 22/27 | €12,988 | €7,736 | -€5,252 | -40.4% |
| Plant, machinery and equipment | 23 | €7,371 | €3,429 | -€3,943 | -53.5% |
| Furniture and vehicles | 24 | €5,616 | €4,307 | -€1,309 | -23.3% |
| Current assets | 29/58 | €83,459 | €94,970 | +€11,511 | +13.8% |
| Stocks and contracts in progress | 3 | €920 | €2,348 | +€1,428 | +155.1% |
| Stocks | 30/36 | €920 | €2,348 | +€1,428 | +155.1% |
| Amounts receivable within one year | 40/41 | €32,939 | €29,743 | -€3,196 | -9.7% |
| Trade receivables | 40 | €5,608 | €8,339 | +€2,732 | +48.7% |
| Other amounts receivable | 41 | €27,331 | €21,404 | -€5,928 | -21.7% |
| Cash at bank and in hand | 54/58 | €46,792 | €59,997 | +€13,204 | +28.2% |
| Deferred charges and accrued income | 490/1 | €2,807 | €2,882 | +€75 | +2.7% |
| Total equity and liabilities | 10/49 | €96,447 | €102,706 | +€6,259 | +6.5% |
| Equity | 10/15 | €61,968 | €61,566 | -€402 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,368 | €43,368 | = | 0.0% |
| Distributable reserves | 133 | €43,368 | €43,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€402 | -€402 | |
| Amounts payable | 17/49 | €34,478 | €41,140 | +€6,661 | +19.3% |
| Amounts payable within one year | 42/48 | €34,471 | €41,128 | +€6,658 | +19.3% |
| Trade debts | 44 | €25,206 | €36,475 | +€11,270 | +44.7% |
| Suppliers | 440/4 | €25,206 | €36,475 | +€11,270 | +44.7% |
| Advances received on contracts in progress | 46 | €5,491 | €551 | -€4,940 | -90.0% |
| Taxes, remuneration and social security | 45 | €3,661 | €3,927 | +€266 | +7.3% |
| Taxes | 450/3 | €3,661 | €3,927 | +€266 | +7.3% |
| Other amounts payable | 47/48 | €113 | €175 | +€62 | +55.0% |
| Accrued charges and deferred income | 492/3 | €8 | €12 | +€4 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,431 | €5,252 | +€821 | +18.5% |
| Other operating charges | 640/8 | €5,978 | €3,040 | -€2,938 | -49.1% |
| Gross operating margin | 9900 | €17,299 | €11,134 | -€6,165 | -35.6% |
| Operating profit (loss) | 9901 | €6,891 | €2,842 | -€4,048 | -58.8% |
| Financial income | 75/76B | €1 | €90 | +€89 | +12727.1% |
| Recurring financial income | 75 | €1 | €90 | +€89 | +12727.1% |
| Financial charges | 65/66B | €531 | €367 | -€164 | -30.8% |
| Recurring financial charges | 65 | €531 | €367 | -€164 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €6,360 | €2,565 | -€3,796 | -59.7% |
| Income taxes | 67/77 | €3,661 | €2,967 | -€694 | -19.0% |
| Profit (loss) for the period | 9904 | €2,699 | -€402 | -€3,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,699 | -€402 | -€3,101 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.