Rejoice: 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.
Rejoice
Largest movements
- Deferred charges and accrued income -€1,660
no longer reported in 2025 (was €1,660)
- Cash -€399
down €399 (-11.7%), from €3,394 to €2,995
mainly Net result for the year (-€5,364) and Trade debts (-€1,480)
- Receivables within one year +€77
up €77 (+11.7%), from €664 to €742
- Profit (loss) carried forward -€5,364
down €5,364 (-20.5%), from -€26,198 to -€31,563
- Other debts +€4,856
up €4,856 (+16.8%), from €28,923 to €33,779
- Trade debts -€1,480
down €1,480 (-96.2%), from €1,539 to €59
- Gross operating margin +€7,020
up €7,020 (+74.9%), from -€9,376 to -€2,355
- Depreciation +€391
up €391 (+45.9%), from €853 to €1,244
- Other operating charges +€292
up €292 (+30.1%), from €970 to €1,261
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 | €7,136 | €5,173 | -€1,962 | -27.5% |
| Fixed assets | 21/28 | €1,417 | €1,437 | +€19 | +1.4% |
| Tangible fixed assets | 22/27 | €1,417 | €1,437 | +€19 | +1.4% |
| Plant, machinery and equipment | 23 | - | €872 | +€872 | |
| Other tangible fixed assets | 26 | €1,417 | €564 | -€853 | -60.2% |
| Current assets | 29/58 | €5,718 | €3,737 | -€1,982 | -34.7% |
| Amounts receivable within one year | 40/41 | €664 | €742 | +€77 | +11.7% |
| Other amounts receivable | 41 | €664 | €742 | +€77 | +11.7% |
| Cash at bank and in hand | 54/58 | €3,394 | €2,995 | -€399 | -11.7% |
| Deferred charges and accrued income | 490/1 | €1,660 | - | -€1,660 | |
| Total equity and liabilities | 10/49 | €7,136 | €5,173 | -€1,962 | -27.5% |
| Equity | 10/15 | -€24,148 | -€29,513 | -€5,364 | -22.2% |
| Contributions | 10/11 | €2,050 | €2,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,198 | -€31,563 | -€5,364 | -20.5% |
| Amounts payable | 17/49 | €31,284 | €34,686 | +€3,402 | +10.9% |
| Amounts payable within one year | 42/48 | €31,284 | €34,686 | +€3,402 | +10.9% |
| Trade debts | 44 | €1,539 | €59 | -€1,480 | -96.2% |
| Suppliers | 440/4 | €1,539 | €59 | -€1,480 | -96.2% |
| Taxes, remuneration and social security | 45 | €822 | €848 | +€26 | +3.1% |
| Taxes | 450/3 | €822 | €848 | +€26 | +3.1% |
| Other amounts payable | 47/48 | €28,923 | €33,779 | +€4,856 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €1,244 | +€391 | +45.9% |
| Other operating charges | 640/8 | €970 | €1,261 | +€292 | +30.1% |
| Gross operating margin | 9900 | -€9,376 | -€2,355 | +€7,020 | +74.9% |
| Operating profit (loss) | 9901 | -€11,198 | -€4,861 | +€6,337 | +56.6% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,232 | -€4,933 | +€6,298 | +56.1% |
| Income taxes | 67/77 | €417 | €431 | +€14 | +3.3% |
| Profit (loss) for the period | 9904 | -€11,649 | -€5,364 | +€6,285 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,649 | -€5,364 | +€6,285 | +54.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.