La Joya-STC: 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.
La Joya-STC
Largest movements
- Receivables within one year +€867
up €867 (+3.5%), from €24,424 to €25,290
of which Other amounts receivable: +€2,508
- Tangible fixed assets -€287
no longer reported in 2025 (was €287)
- Profit (loss) carried forward +€2,064
up €2,064 (+42.2%), from -€4,897 to -€2,833
- Trade debts -€891
down €891 (-24.6%), from €3,618 to €2,727
- Tax, wage and social debts -€748
down €748 (-48.5%), from €1,542 to €794
- Gross operating margin -€5,391
down €5,391 (-66.0%), from €8,171 to €2,779
- Depreciation -€863
down €863 (-75.0%), from €1,150 to €287
- Other operating charges +€784
up €784 (+1,648%), from €48 to €831
- Taxes +€587
up €587 (+1,318%), from €45 to €632
- Financial income +€276
up €276 (+32.0%), from €863 to €1,139
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 | €25,901 | €26,326 | +€425 | +1.6% |
| Fixed assets | 21/28 | €287 | - | -€287 | |
| Tangible fixed assets | 22/27 | €287 | - | -€287 | |
| Furniture and vehicles | 24 | €287 | - | -€287 | |
| Current assets | 29/58 | €25,614 | €26,326 | +€713 | +2.8% |
| Amounts receivable within one year | 40/41 | €24,424 | €25,290 | +€867 | +3.5% |
| Trade receivables | 40 | €2,737 | €1,096 | -€1,641 | -59.9% |
| Other amounts receivable | 41 | €21,687 | €24,194 | +€2,508 | +11.6% |
| Cash at bank and in hand | 54/58 | €1,190 | €1,036 | -€154 | -12.9% |
| Total equity and liabilities | 10/49 | €25,901 | €26,326 | +€425 | +1.6% |
| Equity | 10/15 | €20,741 | €22,805 | +€2,064 | +10.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,638 | €22,638 | = | 0.0% |
| Distributable reserves | 133 | €22,638 | €22,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,897 | -€2,833 | +€2,064 | +42.2% |
| Amounts payable | 17/49 | €5,160 | €3,521 | -€1,639 | -31.8% |
| Amounts payable within one year | 42/48 | €5,160 | €3,521 | -€1,639 | -31.8% |
| Trade debts | 44 | €3,618 | €2,727 | -€891 | -24.6% |
| Suppliers | 440/4 | €3,618 | €2,727 | -€891 | -24.6% |
| Taxes, remuneration and social security | 45 | €1,542 | €794 | -€748 | -48.5% |
| Taxes | 450/3 | €1,542 | €794 | -€748 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | €287 | -€863 | -75.0% |
| Other operating charges | 640/8 | €48 | €831 | +€784 | +1,648% |
| Gross operating margin | 9900 | €8,171 | €2,779 | -€5,391 | -66.0% |
| Operating profit (loss) | 9901 | €6,973 | €1,661 | -€5,312 | -76.2% |
| Financial income | 75/76B | €863 | €1,139 | +€276 | +32.0% |
| Recurring financial income | 75 | €863 | €1,139 | +€276 | +32.0% |
| Financial charges | 65/66B | €152 | €103 | -€49 | -32.0% |
| Recurring financial charges | 65 | €152 | €103 | -€49 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €7,684 | €2,696 | -€4,988 | -64.9% |
| Income taxes | 67/77 | €45 | €632 | +€587 | +1,318% |
| Profit (loss) for the period | 9904 | €7,639 | €2,064 | -€5,575 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,639 | €2,064 | -€5,575 | -73.0% |
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 14 October 2026 via checked.be.