JOYSTICK AUDIO: 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.
JOYSTICK AUDIO
Largest movements
- Cash -€148,147
down €148,147 (-21.2%), from €700,420 to €552,274
mainly Contributions, distributions and other (-€164,748) and Investment in fixed assets (net) (-€146,796)
- Stocks and contracts +€69,400
up €69,400 (+24.0%), from €288,810 to €358,210
- Tangible fixed assets +€46,606
up €46,606 (+20.3%), from €229,184 to €275,791
of which Plant, machinery and equipment: +€82,187
- Receivables within one year +€45,169
up €45,169 (+11.4%), from €396,629 to €441,798
of which Trade receivables: +€29,321
- Other debts +€65,468
up €65,468 (+52.9%), from €123,744 to €189,212
- Reserves -€56,707
down €56,707 (-5.1%), from €1.1m to €1.1m
of which Distributable reserves: -€56,707
- Trade debts +€36,406
up €36,406 (+27.3%), from €133,425 to €169,831
- Debts after one year -€24,055
down €24,055 (-46.1%), from €52,222 to €28,167
- Write-downs +€56,007
up €56,007 (+777.9%), from €7,200 to €63,207
- Depreciation +€53,839
up €53,839 (+116.2%), from €46,351 to €100,190
- Gross operating margin +€50,069
up €50,069 (+17.4%), from €288,492 to €338,561
- Taxes -€49,340
down €49,340 (-55.2%), from €89,392 to €40,052
- Financial charges -€4,206
down €4,206 (-16.2%), from €25,998 to €21,793
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 | €1,618,184 | €1,631,355 | +€13,171 | +0.8% |
| Fixed assets | 21/28 | €229,184 | €275,791 | +€46,606 | +20.3% |
| Tangible fixed assets | 22/27 | €229,184 | €275,791 | +€46,606 | +20.3% |
| Plant, machinery and equipment | 23 | €74,422 | €156,609 | +€82,187 | +110.4% |
| Furniture and vehicles | 24 | €154,763 | €112,382 | -€42,381 | -27.4% |
| Other tangible fixed assets | 26 | - | €6,800 | +€6,800 | |
| Current assets | 29/58 | €1,388,999 | €1,355,564 | -€33,435 | -2.4% |
| Stocks and contracts in progress | 3 | €288,810 | €358,210 | +€69,400 | +24.0% |
| Stocks | 30/36 | €288,810 | €358,210 | +€69,400 | +24.0% |
| Amounts receivable within one year | 40/41 | €396,629 | €441,798 | +€45,169 | +11.4% |
| Trade receivables | 40 | €392,725 | €422,046 | +€29,321 | +7.5% |
| Other amounts receivable | 41 | €3,904 | €19,752 | +€15,848 | +405.9% |
| Cash at bank and in hand | 54/58 | €700,420 | €552,274 | -€148,147 | -21.2% |
| Deferred charges and accrued income | 490/1 | €3,140 | €3,283 | +€143 | +4.6% |
| Total equity and liabilities | 10/49 | €1,618,184 | €1,631,355 | +€13,171 | +0.8% |
| Equity | 10/15 | €1,115,945 | €1,059,238 | -€56,707 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,109,042 | €1,052,335 | -€56,707 | -5.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,109,042 | €1,052,335 | -€56,707 | -5.1% |
| Profit (loss) carried forward | 14 | €703 | €703 | = | 0.0% |
| Provisions and deferred taxes | 16 | €115,997 | €115,997 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €115,997 | €115,997 | = | 0.0% |
| Pensions and similar obligations | 160 | €115,997 | €115,997 | = | 0.0% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €386,242 | €456,120 | +€69,878 | +18.1% |
| Amounts payable after more than one year | 17 | €52,222 | €28,167 | -€24,055 | -46.1% |
| Financial debts | 170/4 | €52,222 | €28,167 | -€24,055 | -46.1% |
| Amounts payable within one year | 42/48 | €332,662 | €426,680 | +€94,017 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €23,401 | €25,389 | +€1,988 | +8.5% |
| Trade debts | 44 | €133,425 | €169,831 | +€36,406 | +27.3% |
| Suppliers | 440/4 | €133,425 | €169,831 | +€36,406 | +27.3% |
| Taxes, remuneration and social security | 45 | €52,093 | €42,248 | -€9,845 | -18.9% |
| Taxes | 450/3 | €52,093 | €42,248 | -€9,845 | -18.9% |
| Other amounts payable | 47/48 | €123,744 | €189,212 | +€65,468 | +52.9% |
| Accrued charges and deferred income | 492/3 | €1,357 | €1,274 | -€84 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,351 | €100,190 | +€53,839 | +116.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,200 | €63,207 | +€56,007 | +777.9% |
| Other operating charges | 640/8 | €5,440 | €6,290 | +€850 | +15.6% |
| Gross operating margin | 9900 | €288,492 | €338,561 | +€50,069 | +17.4% |
| Operating profit (loss) | 9901 | €229,502 | €168,874 | -€60,627 | -26.4% |
| Financial income | 75/76B | €875 | €1,011 | +€137 | +15.6% |
| Recurring financial income | 75 | €875 | €1,011 | +€137 | +15.6% |
| Financial charges | 65/66B | €25,998 | €21,793 | -€4,206 | -16.2% |
| Recurring financial charges | 65 | €25,998 | €21,793 | -€4,206 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €204,378 | €148,093 | -€56,285 | -27.5% |
| Transfer from deferred taxes | 780 | €23,365 | €0 | -€23,365 | -100.0% |
| Income taxes | 67/77 | €89,392 | €40,052 | -€49,340 | -55.2% |
| Profit (loss) for the period | 9904 | €138,351 | €108,041 | -€30,310 | -21.9% |
| Transfer from tax-exempt reserves | 789 | €70,096 | €0 | -€70,096 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €208,447 | €108,041 | -€100,406 | -48.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.