JOIBRI: 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.
JOIBRI
Largest movements
- Receivables within one year -€27,933
down €27,933 (-42.9%), from €65,180 to €37,247
of which Trade receivables: -€29,717
- Cash +€25,579
up €25,579 (+354.5%), from €7,215 to €32,794
mainly Receivables within one year (+€27,933) and Depreciation (+€1,013)
- Deferred charges and accrued income +€1,793
up €1,793 (+253.6%), from €707 to €2,500
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€34,450
down €34,450 (-65.0%), from €52,959 to €18,509
- Taxes -€11,282
down €11,282 (-92.0%), from €12,264 to €981
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 | €125,932 | €125,222 | -€710 | -0.6% |
| Fixed assets | 21/28 | €52,830 | €52,681 | -€148 | -0.3% |
| Tangible fixed assets | 22/27 | €2,830 | €2,681 | -€148 | -5.2% |
| Furniture and vehicles | 24 | €2,830 | €2,681 | -€148 | -5.2% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €73,102 | €72,541 | -€562 | -0.8% |
| Amounts receivable within one year | 40/41 | €65,180 | €37,247 | -€27,933 | -42.9% |
| Trade receivables | 40 | €65,180 | €35,463 | -€29,717 | -45.6% |
| Other amounts receivable | 41 | - | €1,784 | +€1,784 | |
| Cash at bank and in hand | 54/58 | €7,215 | €32,794 | +€25,579 | +354.5% |
| Deferred charges and accrued income | 490/1 | €707 | €2,500 | +€1,793 | +253.6% |
| Total equity and liabilities | 10/49 | €125,932 | €125,222 | -€710 | -0.6% |
| Equity | 10/15 | €61,992 | €62,246 | +€254 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,992 | €57,246 | +€254 | +0.4% |
| Distributable reserves | 133 | €56,992 | €57,246 | +€254 | +0.4% |
| Amounts payable | 17/49 | €63,940 | €62,976 | -€964 | -1.5% |
| Amounts payable within one year | 42/48 | €63,940 | €62,976 | -€964 | -1.5% |
| Trade debts | 44 | €770 | €176 | -€594 | -77.1% |
| Suppliers | 440/4 | €770 | €176 | -€594 | -77.1% |
| Taxes, remuneration and social security | 45 | €11,158 | €11,255 | +€97 | +0.9% |
| Taxes | 450/3 | €11,158 | €11,255 | +€97 | +0.9% |
| Other amounts payable | 47/48 | €52,012 | €51,544 | -€468 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,013 | +€210 | +26.1% |
| Other operating charges | 640/8 | €14,779 | €15,244 | +€465 | +3.1% |
| Non-recurring operating charges | 66A | - | €578 | +€578 | |
| Gross operating margin | 9900 | €52,959 | €18,509 | -€34,450 | -65.0% |
| Operating profit (loss) | 9901 | €37,378 | €1,675 | -€35,703 | -95.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €526 | €439 | -€86 | -16.4% |
| Recurring financial charges | 65 | €526 | €439 | -€86 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €36,852 | €1,236 | -€35,617 | -96.6% |
| Income taxes | 67/77 | €12,264 | €981 | -€11,282 | -92.0% |
| Profit (loss) for the period | 9904 | €24,589 | €254 | -€24,335 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,589 | €254 | -€24,335 | -99.0% |
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 3 October 2026 via checked.be.