JOYKEN: 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.
JOYKEN
Largest movements
- Cash +€9,231
up €9,231 (+9.0%), from €102,358 to €111,589
mainly Depreciation (+€4,734) and Accrued charges and deferred income (+€4,619)
- Tangible fixed assets -€4,469
down €4,469 (-60.4%), from €7,399 to €2,930
of which Furniture and vehicles: -€2,910
- Deferred charges and accrued income -€1,671
down €1,671 (-63.2%), from €2,643 to €972
- Tax, wage and social debts -€5,368
down €5,368 (-39.1%), from €13,731 to €8,363
of which Taxes: -€4,255
- Accrued charges and deferred income +€4,619
up €4,619 (+819.8%), from €563 to €5,182
- Reserves +€4,368
up €4,368 (+3.3%), from €133,251 to €137,619
of which Distributable reserves: +€4,368
- Gross operating margin -€40,570
down €40,570 (-29.9%), from €135,637 to €95,066
- Taxes -€3,834
down €3,834 (-89.8%), from €4,271 to €437
- Staff costs +€2,709
up €2,709 (+3.5%), from €77,069 to €79,778
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 | €134,594 | €137,259 | +€2,665 | +2.0% |
| Fixed assets | 21/28 | €9,902 | €5,022 | -€4,880 | -49.3% |
| Intangible fixed assets | 21 | €810 | €545 | -€265 | -32.7% |
| Tangible fixed assets | 22/27 | €7,399 | €2,930 | -€4,469 | -60.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,706 | €1,147 | -€1,559 | -57.6% |
| Furniture and vehicles | 24 | €4,692 | €1,783 | -€2,910 | -62.0% |
| Financial fixed assets | 28 | €1,694 | €1,547 | -€147 | -8.6% |
| Current assets | 29/58 | €124,692 | €132,237 | +€7,545 | +6.1% |
| Stocks and contracts in progress | 3 | €4,457 | €4,399 | -€58 | -1.3% |
| Stocks | 30/36 | €4,457 | €4,399 | -€58 | -1.3% |
| Amounts receivable within one year | 40/41 | €15,233 | €15,276 | +€43 | +0.3% |
| Trade receivables | 40 | €11,439 | €13,242 | +€1,803 | +15.8% |
| Other amounts receivable | 41 | €3,794 | €2,034 | -€1,760 | -46.4% |
| Cash at bank and in hand | 54/58 | €102,358 | €111,589 | +€9,231 | +9.0% |
| Deferred charges and accrued income | 490/1 | €2,643 | €972 | -€1,671 | -63.2% |
| Total equity and liabilities | 10/49 | €134,594 | €137,259 | +€2,665 | +2.0% |
| Equity | 10/15 | €118,850 | €123,218 | +€4,368 | +3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €133,251 | €137,619 | +€4,368 | +3.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €131,392 | €135,760 | +€4,368 | +3.3% |
| Profit (loss) carried forward | 14 | -€32,993 | -€32,993 | = | 0.0% |
| Amounts payable | 17/49 | €15,744 | €14,041 | -€1,703 | -10.8% |
| Amounts payable within one year | 42/48 | €15,181 | €8,859 | -€6,322 | -41.6% |
| Trade debts | 44 | €1,450 | €496 | -€954 | -65.8% |
| Suppliers | 440/4 | €1,450 | €496 | -€954 | -65.8% |
| Taxes, remuneration and social security | 45 | €13,731 | €8,363 | -€5,368 | -39.1% |
| Taxes | 450/3 | €5,394 | €1,139 | -€4,255 | -78.9% |
| Remuneration and social security | 454/9 | €8,337 | €7,224 | -€1,113 | -13.4% |
| Accrued charges and deferred income | 492/3 | €563 | €5,182 | +€4,619 | +819.8% |
| Remuneration, social security and pensions | 62 | €77,069 | €79,778 | +€2,709 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,658 | €4,734 | -€925 | -16.3% |
| Other operating charges | 640/8 | €4,887 | €4,592 | -€295 | -6.0% |
| Gross operating margin | 9900 | €135,637 | €95,066 | -€40,570 | -29.9% |
| Operating profit (loss) | 9901 | €48,022 | €5,963 | -€42,059 | -87.6% |
| Financial income | 75/76B | €814 | €464 | -€350 | -43.0% |
| Recurring financial income | 75 | €814 | €464 | -€350 | -43.0% |
| Financial charges | 65/66B | €1,853 | €1,622 | -€231 | -12.4% |
| Recurring financial charges | 65 | €1,853 | €1,622 | -€231 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €46,984 | €4,804 | -€42,179 | -89.8% |
| Income taxes | 67/77 | €4,271 | €437 | -€3,834 | -89.8% |
| Profit (loss) for the period | 9904 | €42,712 | €4,368 | -€38,345 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,712 | €4,368 | -€38,345 | -89.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.