JOOR MARIQUE: 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.
JOOR MARIQUE
Largest movements
- Tangible fixed assets -€22,253
down €22,253 (-4.5%), from €490,025 to €467,772
of which Land and buildings: -€15,912
- Reserves +€30,000
up €30,000 (+16.4%), from €183,360 to €213,360
of which Distributable reserves: +€31,860
- Debts after one year -€26,424
down €26,424 (-10.9%), from €242,054 to €215,630
- Tax, wage and social debts -€19,705
down €19,705 (-60.6%), from €32,519 to €12,813
of which Remuneration and social security: -€13,000
- Current portion of long-term debt -€6,142
down €6,142 (-15.7%), from €39,231 to €33,089
- Trade debts +€5,443
up €5,443 (+72.8%), from €7,473 to €12,916
- Gross operating margin +€2,133
up €2,133 (+2.7%), from €78,076 to €80,209
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 | €528,305 | €508,739 | -€19,566 | -3.7% |
| Fixed assets | 21/28 | €493,025 | €470,772 | -€22,253 | -4.5% |
| Tangible fixed assets | 22/27 | €490,025 | €467,772 | -€22,253 | -4.5% |
| Land and buildings | 22 | €481,731 | €465,820 | -€15,912 | -3.3% |
| Furniture and vehicles | 24 | €8,294 | €1,953 | -€6,341 | -76.5% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €35,280 | €37,966 | +€2,686 | +7.6% |
| Amounts receivable within one year | 40/41 | €11,213 | €10,409 | -€804 | -7.2% |
| Trade receivables | 40 | €9,860 | €10,409 | +€549 | +5.6% |
| Other amounts receivable | 41 | €1,352 | - | -€1,352 | |
| Cash at bank and in hand | 54/58 | €19,617 | €23,486 | +€3,869 | +19.7% |
| Deferred charges and accrued income | 490/1 | €4,450 | €4,071 | -€378 | -8.5% |
| Total equity and liabilities | 10/49 | €528,305 | €508,739 | -€19,566 | -3.7% |
| Equity | 10/15 | €194,291 | €225,391 | +€31,100 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €183,360 | €213,360 | +€30,000 | +16.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €181,500 | €213,360 | +€31,860 | +17.6% |
| Profit (loss) carried forward | 14 | €4,731 | €5,831 | +€1,100 | +23.3% |
| Amounts payable | 17/49 | €334,014 | €283,348 | -€50,666 | -15.2% |
| Amounts payable after more than one year | 17 | €242,054 | €215,630 | -€26,424 | -10.9% |
| Financial debts | 170/4 | €242,054 | €215,630 | -€26,424 | -10.9% |
| Amounts payable within one year | 42/48 | €87,684 | €63,492 | -€24,192 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €39,231 | €33,089 | -€6,142 | -15.7% |
| Trade debts | 44 | €7,473 | €12,916 | +€5,443 | +72.8% |
| Suppliers | 440/4 | €7,473 | €12,916 | +€5,443 | +72.8% |
| Taxes, remuneration and social security | 45 | €32,519 | €12,813 | -€19,705 | -60.6% |
| Taxes | 450/3 | €19,519 | €12,813 | -€6,705 | -34.4% |
| Remuneration and social security | 454/9 | €13,000 | - | -€13,000 | |
| Other amounts payable | 47/48 | €8,461 | €4,673 | -€3,787 | -44.8% |
| Accrued charges and deferred income | 492/3 | €4,277 | €4,227 | -€51 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,651 | €24,316 | -€334 | -1.4% |
| Other operating charges | 640/8 | €3,148 | €2,626 | -€522 | -16.6% |
| Gross operating margin | 9900 | €78,076 | €80,209 | +€2,133 | +2.7% |
| Operating profit (loss) | 9901 | €50,278 | €53,268 | +€2,990 | +5.9% |
| Financial income | 75/76B | €12 | €126 | +€113 | +921% |
| Recurring financial income | 75 | €12 | €126 | +€113 | +921% |
| Financial charges | 65/66B | €4,635 | €3,976 | -€659 | -14.2% |
| Recurring financial charges | 65 | €4,635 | €3,976 | -€659 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €45,656 | €49,418 | +€3,762 | +8.2% |
| Income taxes | 67/77 | €18,383 | €18,318 | -€66 | -0.4% |
| Profit (loss) for the period | 9904 | €27,272 | €31,100 | +€3,828 | +14.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €27,272 | €31,100 | +€3,828 | +14.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.