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 +€26,643
up €26,643 (+194.0%), from €13,734 to €40,377
mainly Other debts (+€278,465) and Net result for the year (+€140,420)
- Receivables within one year -€17,953
no longer reported in 2026 (was €17,953)
of which Trade receivables: -€17,948
- Debts after one year -€408,331
down €408,331 (-84.5%), from €483,237 to €74,907
- Other debts +€278,465
up €278,465 (+120.2%), from €231,631 to €510,096
- Reserves +€153,144
up €153,144 (+29.7%), from €515,320 to €668,464
- Tax, wage and social debts -€21,791
down €21,791 (-57.3%), from €38,052 to €16,261
- Taxes -€11,994
down €11,994 (-21.3%), from €56,409 to €44,415
- Financial charges -€3,232
down €3,232 (-16.5%), from €19,536 to €16,304
- Gross operating margin -€2,173
down €2,173 (-1.0%), from €211,351 to €209,177
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,353,825 | €1,356,929 | +€3,104 | +0.2% |
| Fixed assets | 21/28 | €1,316,307 | €1,310,991 | -€5,316 | -0.4% |
| Tangible fixed assets | 22/27 | €26,807 | €21,491 | -€5,316 | -19.8% |
| Plant, machinery and equipment | 23 | €1,049 | €725 | -€323 | -30.8% |
| Furniture and vehicles | 24 | - | €2,478 | +€2,478 | |
| Other tangible fixed assets | 26 | €25,758 | €18,287 | -€7,471 | -29.0% |
| Financial fixed assets | 28 | €1,289,500 | €1,289,500 | = | 0.0% |
| Current assets | 29/58 | €37,518 | €45,938 | +€8,420 | +22.4% |
| Amounts receivable within one year | 40/41 | €17,953 | - | -€17,953 | |
| Trade receivables | 40 | €17,948 | - | -€17,948 | |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €13,734 | €40,377 | +€26,643 | +194.0% |
| Deferred charges and accrued income | 490/1 | €5,832 | €5,561 | -€270 | -4.6% |
| Total equity and liabilities | 10/49 | €1,353,825 | €1,356,929 | +€3,104 | +0.2% |
| Equity | 10/15 | €533,920 | €687,064 | +€153,144 | +28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €515,320 | €668,464 | +€153,144 | +29.7% |
| Distributable reserves | 133 | €515,320 | €668,464 | +€153,144 | +29.7% |
| Amounts payable | 17/49 | €819,905 | €669,865 | -€150,040 | -18.3% |
| Amounts payable after more than one year | 17 | €483,237 | €74,907 | -€408,331 | -84.5% |
| Financial debts | 170/4 | €483,237 | €74,907 | -€408,331 | -84.5% |
| Amounts payable within one year | 42/48 | €334,307 | €593,098 | +€258,791 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | €49,063 | €50,031 | +€968 | +2.0% |
| Financial debts | 43 | €13,519 | €13,445 | -€74 | -0.5% |
| Other loans | 439 | €13,519 | €13,445 | -€74 | -0.5% |
| Trade debts | 44 | €2,042 | €3,265 | +€1,223 | +59.9% |
| Suppliers | 440/4 | €2,042 | €3,265 | +€1,223 | +59.9% |
| Taxes, remuneration and social security | 45 | €38,052 | €16,261 | -€21,791 | -57.3% |
| Taxes | 450/3 | €38,052 | €16,261 | -€21,791 | -57.3% |
| Other amounts payable | 47/48 | €231,631 | €510,096 | +€278,465 | +120.2% |
| Accrued charges and deferred income | 492/3 | €2,361 | €1,860 | -€500 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,794 | €8,212 | +€417 | +5.4% |
| Other operating charges | 640/8 | €371 | €373 | +€2 | +0.5% |
| Gross operating margin | 9900 | €211,351 | €209,177 | -€2,173 | -1.0% |
| Operating profit (loss) | 9901 | €203,185 | €200,592 | -€2,593 | -1.3% |
| Financial income | 75/76B | - | €547 | +€547 | |
| Recurring financial income | 75 | - | €547 | +€547 | |
| Financial charges | 65/66B | €19,536 | €16,304 | -€3,232 | -16.5% |
| Recurring financial charges | 65 | €19,536 | €16,304 | -€3,232 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €183,649 | €184,835 | +€1,187 | +0.6% |
| Income taxes | 67/77 | €56,409 | €44,415 | -€11,994 | -21.3% |
| Profit (loss) for the period | 9904 | €127,239 | €140,420 | +€13,181 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,239 | €140,420 | +€13,181 | +10.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.