JOORIS: 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.
JOORIS
Largest movements
- Cash -€31,696
down €31,696 (-69.5%), from €45,628 to €13,933
mainly Receivables within one year (-€24,230) and Trade debts (-€13,358)
- Receivables within one year +€24,230
up €24,230 (+19.5%), from €124,027 to €148,257
of which Other amounts receivable: +€25,948
- Tangible fixed assets -€5,420
down €5,420 (-28.8%), from €18,817 to €13,396
of which Leasing and similar rights: -€5,367
- Reserves +€16,784
up €16,784 (+22.1%), from €76,065 to €92,849
of which Distributable reserves: +€16,784
- Trade debts -€13,358
down €13,358 (-37.6%), from €35,538 to €22,180
- Tax, wage and social debts -€11,085
down €11,085 (-29.2%), from €37,931 to €26,846
of which Taxes: -€11,085
- Debts after one year -€5,459
down €5,459 (-37.3%), from €14,624 to €9,166
- Gross operating margin -€23,529
down €23,529 (-40.9%), from €57,484 to €33,954
- Taxes -€6,011
down €6,011 (-41.0%), from €14,650 to €8,639
- Other operating charges -€2,524
down €2,524 (-44.6%), from €5,664 to €3,140
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 | €188,472 | €175,586 | -€12,886 | -6.8% |
| Fixed assets | 21/28 | €18,817 | €13,396 | -€5,420 | -28.8% |
| Tangible fixed assets | 22/27 | €18,817 | €13,396 | -€5,420 | -28.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €53 | €0 | -€53 | -100% |
| Leasing and similar rights | 25 | €18,764 | €13,396 | -€5,367 | -28.6% |
| Current assets | 29/58 | €169,655 | €162,190 | -€7,466 | -4.4% |
| Amounts receivable within one year | 40/41 | €124,027 | €148,257 | +€24,230 | +19.5% |
| Trade receivables | 40 | €65,558 | €63,841 | -€1,718 | -2.6% |
| Other amounts receivable | 41 | €58,468 | €84,416 | +€25,948 | +44.4% |
| Cash at bank and in hand | 54/58 | €45,628 | €13,933 | -€31,696 | -69.5% |
| Total equity and liabilities | 10/49 | €188,472 | €175,586 | -€12,886 | -6.8% |
| Equity | 10/15 | €95,151 | €111,936 | +€16,784 | +17.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €76,065 | €92,849 | +€16,784 | +22.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €74,206 | €90,990 | +€16,784 | +22.6% |
| Profit (loss) carried forward | 14 | €494 | €494 | = | 0.0% |
| Amounts payable | 17/49 | €93,320 | €63,650 | -€29,670 | -31.8% |
| Amounts payable after more than one year | 17 | €14,624 | €9,166 | -€5,459 | -37.3% |
| Financial debts | 170/4 | €14,624 | €9,166 | -€5,459 | -37.3% |
| Amounts payable within one year | 42/48 | €78,696 | €54,485 | -€24,212 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €5,216 | €5,459 | +€242 | +4.6% |
| Financial debts | 43 | €11 | €0 | -€11 | -100% |
| Credit institutions | 430/8 | €11 | €0 | -€11 | -100% |
| Trade debts | 44 | €35,538 | €22,180 | -€13,358 | -37.6% |
| Suppliers | 440/4 | €35,538 | €22,180 | -€13,358 | -37.6% |
| Taxes, remuneration and social security | 45 | €37,931 | €26,846 | -€11,085 | -29.2% |
| Taxes | 450/3 | €37,931 | €26,846 | -€11,085 | -29.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,468 | €5,420 | -€48 | -0.9% |
| Other operating charges | 640/8 | €5,664 | €3,140 | -€2,524 | -44.6% |
| Gross operating margin | 9900 | €57,484 | €33,954 | -€23,529 | -40.9% |
| Operating profit (loss) | 9901 | €46,352 | €25,394 | -€20,958 | -45.2% |
| Financial income | 75/76B | €1,083 | €1,342 | +€260 | +24.0% |
| Recurring financial income | 75 | €1,083 | €1,342 | +€260 | +24.0% |
| Financial charges | 65/66B | €1,355 | €1,313 | -€41 | -3.0% |
| Recurring financial charges | 65 | €1,355 | €1,313 | -€41 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €46,080 | €25,424 | -€20,657 | -44.8% |
| Income taxes | 67/77 | €14,650 | €8,639 | -€6,011 | -41.0% |
| Profit (loss) for the period | 9904 | €31,431 | €16,784 | -€14,646 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,431 | €16,784 | -€14,646 | -46.6% |
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 17 October 2026 via checked.be.