JAN JORIS: 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.
JAN JORIS
Largest movements
- Tangible fixed assets +€74,532
up €74,532 (+191.4%), from €38,931 to €113,463
of which Furniture and vehicles: +€74,360
- Cash +€28,973
up €28,973 (+150.6%), from €19,241 to €48,214
mainly Debts after one year (+€55,125) and Net result for the year (+€31,254)
- Receivables within one year +€9,624
up €9,624 (+10.9%), from €88,592 to €98,216
of which Trade receivables: +€11,542
- Debts after one year +€55,125
up €55,125 (+160.5%), from €34,354 to €89,480
- Reserves +€31,254
up €31,254 (+113.4%), from €27,560 to €58,814
- Current portion of long-term debt +€14,322
up €14,322 (+701.4%), from €2,042 to €16,364
- Tax, wage and social debts +€6,739
up €6,739 (+35.6%), from €18,913 to €25,651
of which Remuneration and social security: +€4,167
- Other debts +€6,225
up €6,225 (+9.9%), from €62,597 to €68,822
- Gross operating margin +€10,015
up €10,015 (+21.5%), from €46,536 to €56,551
- Staff costs +€2,781
new in 2025: €2,781
- Depreciation +€2,307
up €2,307 (+34.6%), from €6,659 to €8,967
- Taxes +€984
up €984 (+11.8%), from €8,355 to €9,339
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 | €147,247 | €260,881 | +€113,634 | +77.2% |
| Fixed assets | 21/28 | €38,931 | €113,463 | +€74,532 | +191.4% |
| Tangible fixed assets | 22/27 | €38,931 | €113,463 | +€74,532 | +191.4% |
| Land and buildings | 22 | €35,880 | €33,638 | -€2,243 | -6.3% |
| Plant, machinery and equipment | 23 | €1,059 | €2,528 | +€1,470 | +138.8% |
| Furniture and vehicles | 24 | €1,993 | €76,352 | +€74,360 | +3731.6% |
| Other tangible fixed assets | 26 | - | €945 | +€945 | |
| Current assets | 29/58 | €108,316 | €147,418 | +€39,102 | +36.1% |
| Amounts receivable within one year | 40/41 | €88,592 | €98,216 | +€9,624 | +10.9% |
| Trade receivables | 40 | €85,358 | €96,901 | +€11,542 | +13.5% |
| Other amounts receivable | 41 | €3,234 | €1,315 | -€1,918 | -59.3% |
| Cash at bank and in hand | 54/58 | €19,241 | €48,214 | +€28,973 | +150.6% |
| Deferred charges and accrued income | 490/1 | €483 | €988 | +€505 | +104.6% |
| Total equity and liabilities | 10/49 | €147,247 | €260,881 | +€113,634 | +77.2% |
| Equity | 10/15 | €28,560 | €59,814 | +€31,254 | +109.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,560 | €58,814 | +€31,254 | +113.4% |
| Distributable reserves | 133 | €27,560 | €58,814 | +€31,254 | +113.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €118,687 | €201,067 | +€82,380 | +69.4% |
| Amounts payable after more than one year | 17 | €34,354 | €89,480 | +€55,125 | +160.5% |
| Financial debts | 170/4 | €34,354 | €89,480 | +€55,125 | +160.5% |
| Amounts payable within one year | 42/48 | €84,333 | €111,587 | +€27,255 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €2,042 | €16,364 | +€14,322 | +701.4% |
| Trade debts | 44 | €781 | €751 | -€31 | -3.9% |
| Suppliers | 440/4 | €781 | €751 | -€31 | -3.9% |
| Taxes, remuneration and social security | 45 | €18,913 | €25,651 | +€6,739 | +35.6% |
| Taxes | 450/3 | €12,102 | €14,674 | +€2,572 | +21.3% |
| Remuneration and social security | 454/9 | €6,810 | €10,977 | +€4,167 | +61.2% |
| Other amounts payable | 47/48 | €62,597 | €68,822 | +€6,225 | +9.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €17,750 | +€17,750 | |
| Remuneration, social security and pensions | 62 | - | €2,781 | +€2,781 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,659 | €8,967 | +€2,307 | +34.6% |
| Other operating charges | 640/8 | €1,114 | €937 | -€177 | -15.9% |
| Non-recurring operating charges | 66A | - | €921 | +€921 | |
| Gross operating margin | 9900 | €46,536 | €56,551 | +€10,015 | +21.5% |
| Operating profit (loss) | 9901 | €38,763 | €42,945 | +€4,182 | +10.8% |
| Financial income | 75/76B | €36 | €18 | -€18 | -50.8% |
| Recurring financial income | 75 | €36 | €18 | -€18 | -50.8% |
| Financial charges | 65/66B | €2,884 | €2,370 | -€514 | -17.8% |
| Recurring financial charges | 65 | €2,884 | €2,370 | -€514 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €35,915 | €40,593 | +€4,678 | +13.0% |
| Income taxes | 67/77 | €8,355 | €9,339 | +€984 | +11.8% |
| Profit (loss) for the period | 9904 | €27,560 | €31,254 | +€3,694 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,560 | €31,254 | +€3,694 | +13.4% |
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 11 October 2026 via checked.be.