JOOR97: 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.
JOOR97
Largest movements
- Cash +€7,033
up €7,033 (+57.2%), from €12,293 to €19,325
mainly Net result for the year (+€6,007) and Other debts (+€2,859)
- Receivables within one year +€2,500
up €2,500 (+250%), from €1,000 to €3,500
- Profit (loss) carried forward +€6,007
up €6,007, from -€617 to €5,390
- Other debts +€2,859
up €2,859 (+40.7%), from €7,030 to €9,888
- Tax, wage and social debts +€1,667
new in 2025: €1,667
- Trade debts -€999
down €999 (-53.2%), from €1,880 to €881
- Gross operating margin +€8,404
up €8,404, from -€580 to €7,824
- Taxes +€1,667
new in 2025: €1,667
- Financial charges +€113
up €113 (+300%), from €38 to €150
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 | €13,293 | €22,825 | +€9,533 | +71.7% |
| Current assets | 29/58 | €13,293 | €22,825 | +€9,533 | +71.7% |
| Amounts receivable within one year | 40/41 | €1,000 | €3,500 | +€2,500 | +250% |
| Trade receivables | 40 | €1,000 | €3,500 | +€2,500 | +250% |
| Cash at bank and in hand | 54/58 | €12,293 | €19,325 | +€7,033 | +57.2% |
| Total equity and liabilities | 10/49 | €13,293 | €22,825 | +€9,533 | +71.7% |
| Equity | 10/15 | €4,383 | €10,390 | +€6,007 | +137% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€617 | €5,390 | +€6,007 | |
| Amounts payable | 17/49 | €8,910 | €12,436 | +€3,526 | +39.6% |
| Amounts payable within one year | 42/48 | €8,910 | €12,436 | +€3,526 | +39.6% |
| Trade debts | 44 | €1,880 | €881 | -€999 | -53.2% |
| Suppliers | 440/4 | €1,880 | €881 | -€999 | -53.2% |
| Taxes, remuneration and social security | 45 | - | €1,667 | +€1,667 | |
| Taxes | 450/3 | - | €1,667 | +€1,667 | |
| Other amounts payable | 47/48 | €7,030 | €9,888 | +€2,859 | +40.7% |
| Gross operating margin | 9900 | -€580 | €7,824 | +€8,404 | |
| Operating profit (loss) | 9901 | -€580 | €7,824 | +€8,404 | |
| Financial charges | 65/66B | €38 | €150 | +€113 | +300% |
| Recurring financial charges | 65 | €38 | €150 | +€113 | +300% |
| Profit (loss) for the period before taxes | 9903 | -€617 | €7,674 | +€8,291 | |
| Income taxes | 67/77 | - | €1,667 | +€1,667 | |
| Profit (loss) for the period | 9904 | -€617 | €6,007 | +€6,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€617 | €6,007 | +€6,624 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.