JO-RES: 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.
JO-RES
Largest movements
- Tangible fixed assets -€13,430
down €13,430 (-4.2%), from €322,977 to €309,547
- Debts after one year -€22,066
down €22,066 (-6.1%), from €362,204 to €340,138
- Profit (loss) carried forward +€9,382
up €9,382 (+28.2%), from -€33,237 to -€23,855
- Depreciation -€632
down €632 (-4.5%), from €14,063 to €13,431
- Financial charges -€375
down €375 (-6.6%), from €5,681 to €5,306
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 | €357,552 | €345,132 | -€12,420 | -3.5% |
| Fixed assets | 21/28 | €322,977 | €309,547 | -€13,430 | -4.2% |
| Tangible fixed assets | 22/27 | €322,977 | €309,547 | -€13,430 | -4.2% |
| Land and buildings | 22 | €322,977 | €309,547 | -€13,430 | -4.2% |
| Current assets | 29/58 | €34,575 | €35,585 | +€1,010 | +2.9% |
| Amounts receivable within one year | 40/41 | €2,246 | - | -€2,246 | |
| Trade receivables | 40 | €2,246 | - | -€2,246 | |
| Cash at bank and in hand | 54/58 | €32,329 | €35,585 | +€3,256 | +10.1% |
| Total equity and liabilities | 10/49 | €357,552 | €345,132 | -€12,420 | -3.5% |
| Equity | 10/15 | -€27,037 | -€17,655 | +€9,382 | +34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,237 | -€23,855 | +€9,382 | +28.2% |
| Amounts payable | 17/49 | €384,589 | €362,787 | -€21,802 | -5.7% |
| Amounts payable after more than one year | 17 | €362,204 | €340,138 | -€22,066 | -6.1% |
| Financial debts | 170/4 | €362,204 | €340,138 | -€22,066 | -6.1% |
| Amounts payable within one year | 42/48 | €22,385 | €22,649 | +€264 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €21,684 | €22,066 | +€382 | +1.8% |
| Taxes, remuneration and social security | 45 | €701 | €583 | -€118 | -16.8% |
| Taxes | 450/3 | €701 | €583 | -€118 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,063 | €13,431 | -€632 | -4.5% |
| Other operating charges | 640/8 | €1,985 | €2,119 | +€134 | +6.8% |
| Gross operating margin | 9900 | €30,191 | €30,238 | +€47 | +0.2% |
| Operating profit (loss) | 9901 | €14,143 | €14,688 | +€545 | +3.9% |
| Financial charges | 65/66B | €5,681 | €5,306 | -€375 | -6.6% |
| Recurring financial charges | 65 | €5,681 | €5,306 | -€375 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €8,462 | €9,382 | +€920 | +10.9% |
| Profit (loss) for the period | 9904 | €8,462 | €9,382 | +€920 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,462 | €9,382 | +€920 | +10.9% |
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 3 October 2026 via checked.be.