Joyness: 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.
Joyness
Largest movements
- Cash +€19,224
up €19,224 (+1063.7%), from €1,807 to €21,031
mainly Net result for the year (+€16,473) and Depreciation (+€9,582)
- Tangible fixed assets -€9,582
down €9,582 (-36.7%), from €26,078 to €16,496
of which Furniture and vehicles: -€9,120
- Receivables within one year -€1,443
down €1,443 (-29.6%), from €4,872 to €3,429
- Deferred charges and accrued income -€539
down €539 (-100.0%), from €539 to €0
- Reserves +€11,013
up €11,013 (+193.7%), from €5,685 to €16,698
- Debts after one year -€7,657
down €7,657 (-53.6%), from €14,292 to €6,634
- Profit (loss) carried forward +€5,460
up €5,460, from -€5,460 to €0
- Current portion of long-term debt +€5,403
up €5,403 (+73.6%), from €7,339 to €12,741
- Trade debts -€5,102
down €5,102 (-66.0%), from €7,724 to €2,623
- Gross operating margin +€28,448
up €28,448 (+460.2%), from €6,182 to €34,630
- Taxes +€5,002
up €5,002 (+3907.9%), from €128 to €5,130
- Staff costs +€1,090
new in 2025: €1,090
- Financial charges +€350
up €350 (+19.2%), from €1,824 to €2,173
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 | €33,296 | €40,956 | +€7,660 | +23.0% |
| Fixed assets | 21/28 | €26,078 | €16,496 | -€9,582 | -36.7% |
| Tangible fixed assets | 22/27 | €26,078 | €16,496 | -€9,582 | -36.7% |
| Plant, machinery and equipment | 23 | €967 | €505 | -€462 | -47.8% |
| Furniture and vehicles | 24 | €25,111 | €15,991 | -€9,120 | -36.3% |
| Current assets | 29/58 | €7,218 | €24,460 | +€17,242 | +238.9% |
| Amounts receivable within one year | 40/41 | €4,872 | €3,429 | -€1,443 | -29.6% |
| Other amounts receivable | 41 | €4,872 | €3,429 | -€1,443 | -29.6% |
| Cash at bank and in hand | 54/58 | €1,807 | €21,031 | +€19,224 | +1063.7% |
| Deferred charges and accrued income | 490/1 | €539 | €0 | -€539 | -100.0% |
| Total equity and liabilities | 10/49 | €33,296 | €40,956 | +€7,660 | +23.0% |
| Equity | 10/15 | €2,225 | €18,698 | +€16,473 | +740.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,685 | €16,698 | +€11,013 | +193.7% |
| Distributable reserves | 133 | €5,685 | €16,698 | +€11,013 | +193.7% |
| Profit (loss) carried forward | 14 | -€5,460 | €0 | +€5,460 | |
| Amounts payable | 17/49 | €31,072 | €22,258 | -€8,813 | -28.4% |
| Amounts payable after more than one year | 17 | €14,292 | €6,634 | -€7,657 | -53.6% |
| Financial debts | 170/4 | €14,292 | €6,634 | -€7,657 | -53.6% |
| Amounts payable within one year | 42/48 | €16,780 | €15,364 | -€1,416 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €7,339 | €12,741 | +€5,403 | +73.6% |
| Trade debts | 44 | €7,724 | €2,623 | -€5,102 | -66.0% |
| Suppliers | 440/4 | €7,724 | €2,623 | -€5,102 | -66.0% |
| Taxes, remuneration and social security | 45 | €39 | €0 | -€39 | -100.0% |
| Taxes | 450/3 | €39 | €0 | -€39 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,678 | €0 | -€1,678 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €260 | +€260 | |
| Remuneration, social security and pensions | 62 | - | €1,090 | +€1,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,539 | €9,582 | +€43 | +0.4% |
| Other operating charges | 640/8 | €152 | €182 | +€30 | +20.0% |
| Gross operating margin | 9900 | €6,182 | €34,630 | +€28,448 | +460.2% |
| Operating profit (loss) | 9901 | -€3,509 | €23,776 | +€27,285 | |
| Financial charges | 65/66B | €1,824 | €2,173 | +€350 | +19.2% |
| Recurring financial charges | 65 | €1,824 | €2,173 | +€350 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,332 | €21,603 | +€26,936 | |
| Income taxes | 67/77 | €128 | €5,130 | +€5,002 | +3907.9% |
| Profit (loss) for the period | 9904 | -€5,460 | €16,473 | +€21,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,460 | €16,473 | +€21,934 |
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 9 October 2026 via checked.be.