JOYSA: 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.
JOYSA
Largest movements
- Receivables within one year +€31,540
up €31,540 (+178%), from €17,685 to €49,226
of which Other amounts receivable: +€41,047
- Tangible fixed assets +€19,719
up €19,719 (+7.3%), from €270,242 to €289,961
of which Land and buildings: +€24,673
- Trade debts +€54,994
up €54,994 (+135%), from €40,834 to €95,828
- Tax, wage and social debts +€25,871
up €25,871 (+139%), from €18,645 to €44,516
- Short-term financial debts -€14,958
down €14,958 (-100%), from €14,958 to €0
- Other debts -€8,997
down €8,997 (-69.2%), from €12,997 to €4,000
- Gross operating margin -€42,272
down €42,272 (-51.3%), from €82,411 to €40,139
- Taxes -€9,835
down €9,835 (-54.0%), from €18,229 to €8,394
- Staff costs -€5,041
no longer reported in 2025 (was €5,041)
- Financial charges +€3,425
up €3,425 (+75.1%), from €4,558 to €7,984
- Other operating charges +€1,332
up €1,332 (+33.3%), from €4,002 to €5,334
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 | €290,680 | €341,594 | +€50,914 | +17.5% |
| Fixed assets | 21/28 | €270,242 | €289,961 | +€19,719 | +7.3% |
| Tangible fixed assets | 22/27 | €270,242 | €289,961 | +€19,719 | +7.3% |
| Land and buildings | 22 | €243,075 | €267,747 | +€24,673 | +10.2% |
| Plant, machinery and equipment | 23 | €27,168 | €20,875 | -€6,293 | -23.2% |
| Furniture and vehicles | 24 | - | €1,339 | +€1,339 | |
| Current assets | 29/58 | €20,438 | €51,632 | +€31,195 | +153% |
| Stocks and contracts in progress | 3 | €408 | €408 | = | 0.0% |
| Stocks | 30/36 | €408 | €408 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,685 | €49,226 | +€31,540 | +178% |
| Trade receivables | 40 | €14,231 | €4,724 | -€9,507 | -66.8% |
| Other amounts receivable | 41 | €3,454 | €44,501 | +€41,047 | +1,188% |
| Cash at bank and in hand | 54/58 | €118 | €609 | +€492 | +418% |
| Deferred charges and accrued income | 490/1 | €2,227 | €1,389 | -€837 | -37.6% |
| Total equity and liabilities | 10/49 | €290,680 | €341,594 | +€50,914 | +17.5% |
| Equity | 10/15 | €112,604 | €112,658 | +€54 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,004 | €94,004 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,466 | €1,466 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,466 | €1,466 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,693 | €3,693 | = | 0.0% |
| Distributable reserves | 133 | €88,846 | €88,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €54 | +€54 | |
| Amounts payable | 17/49 | €178,076 | €228,936 | +€50,860 | +28.6% |
| Amounts payable after more than one year | 17 | €56,648 | €53,589 | -€3,059 | -5.4% |
| Financial debts | 170/4 | €56,648 | €53,589 | -€3,059 | -5.4% |
| Amounts payable within one year | 42/48 | €121,427 | €175,346 | +€53,919 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €33,994 | €31,002 | -€2,991 | -8.8% |
| Financial debts | 43 | €14,958 | €0 | -€14,958 | -100% |
| Credit institutions | 430/8 | €14,958 | €0 | -€14,958 | -100% |
| Trade debts | 44 | €40,834 | €95,828 | +€54,994 | +135% |
| Suppliers | 440/4 | €40,834 | €95,828 | +€54,994 | +135% |
| Taxes, remuneration and social security | 45 | €18,645 | €44,516 | +€25,871 | +139% |
| Taxes | 450/3 | €18,645 | €44,516 | +€25,871 | +139% |
| Other amounts payable | 47/48 | €12,997 | €4,000 | -€8,997 | -69.2% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €5,041 | - | -€5,041 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,367 | €17,564 | -€803 | -4.4% |
| Other operating charges | 640/8 | €4,002 | €5,334 | +€1,332 | +33.3% |
| Non-recurring operating charges | 66A | - | €1,448 | +€1,448 | |
| Gross operating margin | 9900 | €82,411 | €40,139 | -€42,272 | -51.3% |
| Operating profit (loss) | 9901 | €55,001 | €15,793 | -€39,208 | -71.3% |
| Financial income | 75/76B | €11 | €638 | +€627 | +5,823% |
| Recurring financial income | 75 | €11 | €638 | +€627 | +5,823% |
| Financial charges | 65/66B | €4,558 | €7,984 | +€3,425 | +75.1% |
| Recurring financial charges | 65 | €4,558 | €7,984 | +€3,425 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | €50,453 | €8,447 | -€42,006 | -83.3% |
| Income taxes | 67/77 | €18,229 | €8,394 | -€9,835 | -54.0% |
| Profit (loss) for the period | 9904 | €32,225 | €54 | -€32,171 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,225 | €54 | -€32,171 | -99.8% |
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 15 October 2026 via checked.be.