Jo Daris: 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.
Jo Daris
Largest movements
- Receivables after one year -€7,000
down €7,000 (-11.5%), from €60,887 to €53,887
- Cash +€2,231
up €2,231 (+861%), from €259 to €2,490
mainly Receivables after one year (+€7,000) and Trade debts (+€559)
- Profit (loss) carried forward -€5,602
down €5,602 (-14.2%), from -€39,555 to -€45,157
- Financial income -€738
down €738 (-20.6%), from €3,582 to €2,843
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 | €61,529 | €56,507 | -€5,022 | -8.2% |
| Current assets | 29/58 | €61,529 | €56,507 | -€5,022 | -8.2% |
| Amounts receivable after more than one year | 29 | €60,887 | €53,887 | -€7,000 | -11.5% |
| Other amounts receivable | 291 | €60,887 | €53,887 | -€7,000 | -11.5% |
| Amounts receivable within one year | 40/41 | €321 | €131 | -€190 | -59.3% |
| Other amounts receivable | 41 | €321 | €131 | -€190 | -59.3% |
| Cash at bank and in hand | 54/58 | €259 | €2,490 | +€2,231 | +861% |
| Deferred charges and accrued income | 490/1 | €63 | €0 | -€63 | -100% |
| Total equity and liabilities | 10/49 | €61,529 | €56,507 | -€5,022 | -8.2% |
| Equity | 10/15 | €53,040 | €47,438 | -€5,602 | -10.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €91,595 | €91,595 | = | 0.0% |
| Distributable reserves | 133 | €91,595 | €91,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,555 | -€45,157 | -€5,602 | -14.2% |
| Amounts payable | 17/49 | €8,490 | €9,069 | +€580 | +6.8% |
| Amounts payable within one year | 42/48 | €8,490 | €9,069 | +€580 | +6.8% |
| Financial debts | 43 | €19 | €40 | +€21 | +111% |
| Credit institutions | 430/8 | €19 | €40 | +€21 | +111% |
| Trade debts | 44 | €8,471 | €9,029 | +€559 | +6.6% |
| Suppliers | 440/4 | €8,471 | €9,029 | +€559 | +6.6% |
| Gross operating margin | 9900 | -€7,952 | -€8,001 | -€49 | -0.6% |
| Operating profit (loss) | 9901 | -€7,952 | -€8,001 | -€49 | -0.6% |
| Financial income | 75/76B | €3,582 | €2,843 | -€738 | -20.6% |
| Recurring financial income | 75 | €3,582 | €2,843 | -€738 | -20.6% |
| Financial charges | 65/66B | €378 | €444 | +€66 | +17.4% |
| Recurring financial charges | 65 | €378 | €444 | +€66 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,749 | -€5,602 | -€853 | -18.0% |
| Profit (loss) for the period | 9904 | -€4,749 | -€5,602 | -€853 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,749 | -€5,602 | -€853 | -18.0% |
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 22 October 2026 via checked.be.