JOIRIS J.: what changed
JOIRIS J.
Largest movements
- Receivables within one year +€32,881
up €32,881 (+73.3%), from €44,835 to €77,715
of which Trade receivables: +€32,323
- Tangible fixed assets +€5,274
up €5,274 (+23.3%), from €22,651 to €27,925
of which Other tangible fixed assets: +€6,745
- Cash +€3,497
up €3,497 (+24.1%), from €14,491 to €17,988
mainly Trade debts (+€31,920) and Depreciation (+€5,462)
- Stocks and contracts -€1,358
down €1,358 (-13.4%), from €10,163 to €8,805
- Trade debts +€31,920
up €31,920 (+167%), from €19,100 to €51,021
- Reserves +€3,838
up €3,838 (+21.7%), from €17,723 to €21,561
- Tax, wage and social debts +€2,354
up €2,354 (+819%), from €287 to €2,642
- Other debts +€2,200
new in 2025: €2,200
- Gross operating margin +€18,390
up €18,390 (+792%), from €2,323 to €20,713
- Write-downs +€4,132
new in 2025: €4,132
- Taxes +€2,191
up €2,191 (+1,037%), from €211 to €2,402
- Depreciation +€1,773
up €1,773 (+48.1%), from €3,689 to €5,462
- Financial charges +€671
up €671 (+17.8%), from €3,764 to €4,435
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,311 | €133,624 | +€40,313 | +43.2% |
| Fixed assets | 21/28 | €22,651 | €27,925 | +€5,274 | +23.3% |
| Tangible fixed assets | 22/27 | €22,651 | €27,925 | +€5,274 | +23.3% |
| Land and buildings | 22 | €1,415 | €943 | -€472 | -33.3% |
| Plant, machinery and equipment | 23 | €2,330 | €2,101 | -€229 | -9.8% |
| Furniture and vehicles | 24 | €18,780 | €18,010 | -€771 | -4.1% |
| Other tangible fixed assets | 26 | €126 | €6,871 | +€6,745 | +5,349% |
| Current assets | 29/58 | €70,660 | €105,699 | +€35,039 | +49.6% |
| Stocks and contracts in progress | 3 | €10,163 | €8,805 | -€1,358 | -13.4% |
| Stocks | 30/36 | €10,163 | €8,805 | -€1,358 | -13.4% |
| Amounts receivable within one year | 40/41 | €44,835 | €77,715 | +€32,881 | +73.3% |
| Trade receivables | 40 | €34,282 | €66,605 | +€32,323 | +94.3% |
| Other amounts receivable | 41 | €10,553 | €11,110 | +€557 | +5.3% |
| Cash at bank and in hand | 54/58 | €14,491 | €17,988 | +€3,497 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,171 | €1,191 | +€19 | +1.6% |
| Total equity and liabilities | 10/49 | €93,311 | €133,624 | +€40,313 | +43.2% |
| Equity | 10/15 | €73,924 | €77,761 | +€3,838 | +5.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €17,723 | €21,561 | +€3,838 | +21.7% |
| Distributable reserves | 133 | €17,723 | €21,561 | +€3,838 | +21.7% |
| Profit (loss) carried forward | 14 | €56,100 | €56,100 | = | 0.0% |
| Amounts payable | 17/49 | €19,388 | €55,863 | +€36,475 | +188% |
| Amounts payable within one year | 42/48 | €19,388 | €55,863 | +€36,475 | +188% |
| Trade debts | 44 | €19,100 | €51,021 | +€31,920 | +167% |
| Suppliers | 440/4 | €19,100 | €51,021 | +€31,920 | +167% |
| Taxes, remuneration and social security | 45 | €287 | €2,642 | +€2,354 | +819% |
| Taxes | 450/3 | €287 | €2,642 | +€2,354 | +819% |
| Other amounts payable | 47/48 | - | €2,200 | +€2,200 | |
| Non-recurring operating income | 76A | - | €7,617 | +€7,617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,689 | €5,462 | +€1,773 | +48.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,132 | +€4,132 | |
| Other operating charges | 640/8 | €672 | €445 | -€227 | -33.8% |
| Gross operating margin | 9900 | €2,323 | €20,713 | +€18,390 | +792% |
| Operating profit (loss) | 9901 | -€2,038 | €10,675 | +€12,713 | |
| Financial income | 75/76B | €23 | €1 | -€22 | -97.2% |
| Recurring financial income | 75 | €23 | €1 | -€22 | -97.2% |
| Financial charges | 65/66B | €3,764 | €4,435 | +€671 | +17.8% |
| Recurring financial charges | 65 | €3,764 | €4,435 | +€671 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,779 | €6,240 | +€12,019 | |
| Income taxes | 67/77 | €211 | €2,402 | +€2,191 | +1,037% |
| Profit (loss) for the period | 9904 | -€5,991 | €3,838 | +€9,829 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,991 | €3,838 | +€9,829 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.