JOCRIS: 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.
What changed
JOCRIS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€76,647
2024 · €152,384-€229,031
Equity
€771,286
2024 · €847,933-€76,647
Cash
€39,394
2024 · €39,010+€384
Balance sheet total
€8.0m
2024 · €6.2m+€1.8m
Largest movements
Assets
- Tangible fixed assets +€1.7m
up €1.7m (+1321.5%), from €128,035 to €1.8m
of which Plant, machinery and equipment: +€991,600
Equity and liabilities
- Debts after one year +€1.2m
new in 2025: €1.2m
- Other debts +€408,256
up €408,256 (+9.2%), from €4.4m to €4.8m
- Trade debts +€156,399
up €156,399 (+20.1%), from €779,448 to €935,847
- Current portion of long-term debt +€84,605
new in 2025: €84,605
Income statement
- Gross operating margin -€124,752
down €124,752 (-19.9%), from €625,614 to €500,862
- Depreciation +€46,077
up €46,077 (+270.9%), from €17,008 to €63,084
- Staff costs +€18,380
up €18,380 (+4.0%), from €457,328 to €475,708
- Financial charges +€17,402
up €17,402 (+26.4%), from €65,952 to €83,353
- Financial income +€9,687
up €9,687 (+12.0%), from €80,781 to €90,468
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.
Result 2024
€152,384
Gross operating margin
-€124,752
Staff costs
-€18,380
Depreciation
-€46,077
Other operating charges
-€1,946
Other operating items
-€29,394
Financial income
+€9,687
Financial charges
-€17,402
Taxes
-€767
Result 2025
-€76,647
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.
From operations
+€448,795
Investment
-€1.8m
Financing
+€1.3m
Cash 2024
€39,010
From operations (derived)
+€448,795
Net result for the year
-€76,647
Depreciation
+€63,084
Stocks and contracts
-€32,513
Receivables within one year
-€68,667
Trade debts
+€156,399
Tax, wage and social debts
+€4,622
Other debts
+€408,256
Accrued charges and deferred income
-€5,739
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€1.8m
Financing
+€1.3m
Debts after one year
+€1.2m
Current portion of long-term debt
+€84,605
Short-term financial debts
+€6,599
Cash 2025
€39,394
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,199,289 | €7,992,779 | +€1.8m | +28.9% |
| Fixed assets | 21/28 | €128,090 | €1,820,016 | +€1.7m | +1320.9% |
| Tangible fixed assets | 22/27 | €128,035 | €1,819,961 | +€1.7m | +1321.5% |
| Land and buildings | 22 | €116,607 | €80,635 | -€35,972 | -30.8% |
| Plant, machinery and equipment | 23 | €8,856 | €1,000,456 | +€991,600 | +11196.9% |
| Furniture and vehicles | 24 | - | €51,419 | +€51,419 | |
| Other tangible fixed assets | 26 | €2,573 | €687,452 | +€684,879 | +26622.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €6,071,200 | €6,172,763 | +€101,564 | +1.7% |
| Stocks and contracts in progress | 3 | €305,214 | €337,727 | +€32,513 | +10.7% |
| Stocks | 30/36 | €305,214 | €337,727 | +€32,513 | +10.7% |
| Amounts receivable within one year | 40/41 | €5,726,976 | €5,795,643 | +€68,667 | +1.2% |
| Trade receivables | 40 | €93,426 | €81,874 | -€11,551 | -12.4% |
| Other amounts receivable | 41 | €5,633,550 | €5,713,768 | +€80,218 | +1.4% |
| Cash at bank and in hand | 54/58 | €39,010 | €39,394 | +€384 | +1.0% |
| Total equity and liabilities | 10/49 | €6,199,289 | €7,992,779 | +€1.8m | +28.9% |
| Equity | 10/15 | €847,933 | €771,286 | -€76,647 | -9.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €752,380 | €752,380 | = | 0.0% |
| Tax-exempt reserves | 132 | €746,180 | €746,180 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,553 | -€43,094 | -€76,647 | |
| Amounts payable | 17/49 | €5,351,356 | €7,221,494 | +€1.9m | +34.9% |
| Amounts payable after more than one year | 17 | - | €1,215,395 | +€1.2m | |
| Financial debts | 170/4 | - | €1,215,395 | +€1.2m | |
| Amounts payable within one year | 42/48 | €5,345,618 | €6,006,099 | +€660,481 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | - | €84,605 | +€84,605 | |
| Financial debts | 43 | €37,673 | €44,272 | +€6,599 | +17.5% |
| Credit institutions | 430/8 | €37,673 | €44,272 | +€6,599 | +17.5% |
| Trade debts | 44 | €779,448 | €935,847 | +€156,399 | +20.1% |
| Suppliers | 440/4 | €779,448 | €935,847 | +€156,399 | +20.1% |
| Taxes, remuneration and social security | 45 | €92,076 | €96,697 | +€4,622 | +5.0% |
| Taxes | 450/3 | €5,052 | €5,272 | +€220 | +4.4% |
| Remuneration and social security | 454/9 | €87,024 | €91,425 | +€4,401 | +5.1% |
| Other amounts payable | 47/48 | €4,436,421 | €4,844,678 | +€408,256 | +9.2% |
| Accrued charges and deferred income | 492/3 | €5,739 | €0 | -€5,739 | -100.0% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €457,328 | €475,708 | +€18,380 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,008 | €63,084 | +€46,077 | +270.9% |
| Other operating charges | 640/8 | €6,580 | €8,526 | +€1,946 | +29.6% |
| Non-recurring operating charges | 66A | - | €29,394 | +€29,394 | |
| Gross operating margin | 9900 | €625,614 | €500,862 | -€124,752 | -19.9% |
| Operating profit (loss) | 9901 | €144,699 | -€75,850 | -€220,549 | |
| Financial income | 75/76B | €80,781 | €90,468 | +€9,687 | +12.0% |
| Recurring financial income | 75 | €80,781 | €90,468 | +€9,687 | +12.0% |
| Financial charges | 65/66B | €65,952 | €83,353 | +€17,402 | +26.4% |
| Recurring financial charges | 65 | €65,952 | €83,353 | +€17,402 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €159,528 | -€68,735 | -€228,264 | |
| Income taxes | 67/77 | €7,145 | €7,912 | +€767 | +10.7% |
| Profit (loss) for the period | 9904 | €152,384 | -€76,647 | -€229,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €152,384 | -€76,647 | -€229,031 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.