Joornio: what changed
Two fiscal 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.
Joornio
Largest movements
- Cash -€30,583
down €30,583 (-26.7%), from €114,606 to €84,023
mainly Net result for the year (-€17,048) and Tax, wage and social debts (-€12,970)
- Receivables within one year +€2,431
up €2,431 (+15.9%), from €15,330 to €17,761
- Profit (loss) carried forward -€17,048
down €17,048 (-17.1%), from €99,476 to €82,428
- Tax, wage and social debts -€12,970
down €12,970 (-57.2%), from €22,691 to €9,721
of which Taxes: -€12,939
- Trade debts +€2,870
up €2,870 (+841.6%), from €341 to €3,211
- Gross operating margin -€111,317
down €111,317 (-96.2%), from €115,765 to €4,448
- Taxes +€4,874
up €4,874 (+32.5%), from €15,000 to €19,874
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.
Cash bridge derived
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 | €134,014 | €106,145 | -€27,869 | -20.8% |
| Fixed assets | 21/28 | €4,078 | €4,361 | +€283 | +6.9% |
| Tangible fixed assets | 22/27 | €4,078 | €4,361 | +€283 | +6.9% |
| Plant, machinery and equipment | 23 | €731 | €357 | -€374 | -51.2% |
| Furniture and vehicles | 24 | €3,347 | €4,004 | +€657 | +19.6% |
| Current assets | 29/58 | €129,936 | €101,784 | -€28,152 | -21.7% |
| Amounts receivable within one year | 40/41 | €15,330 | €17,761 | +€2,431 | +15.9% |
| Trade receivables | 40 | €15,330 | €17,761 | +€2,431 | +15.9% |
| Cash at bank and in hand | 54/58 | €114,606 | €84,023 | -€30,583 | -26.7% |
| Total equity and liabilities | 10/49 | €134,014 | €106,145 | -€27,869 | -20.8% |
| Equity | 10/15 | €109,476 | €92,428 | -€17,048 | -15.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,476 | €82,428 | -€17,048 | -17.1% |
| Amounts payable | 17/49 | €24,538 | €13,717 | -€10,821 | -44.1% |
| Amounts payable within one year | 42/48 | €24,538 | €13,717 | -€10,821 | -44.1% |
| Trade debts | 44 | €341 | €3,211 | +€2,870 | +841.6% |
| Suppliers | 440/4 | €341 | €3,211 | +€2,870 | +841.6% |
| Taxes, remuneration and social security | 45 | €22,691 | €9,721 | -€12,970 | -57.2% |
| Taxes | 450/3 | €22,660 | €9,721 | -€12,939 | -57.1% |
| Remuneration and social security | 454/9 | €31 | - | -€31 | |
| Other amounts payable | 47/48 | €1,506 | €785 | -€721 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | €1,240 | +€137 | +12.4% |
| Other operating charges | 640/8 | €46 | €112 | +€66 | +143.5% |
| Gross operating margin | 9900 | €115,765 | €4,448 | -€111,317 | -96.2% |
| Operating profit (loss) | 9901 | €114,616 | €3,096 | -€111,520 | -97.3% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €140 | €318 | +€178 | +127.1% |
| Recurring financial charges | 65 | €140 | €318 | +€178 | +127.1% |
| Profit (loss) for the period before taxes | 9903 | €114,476 | €2,826 | -€111,650 | -97.5% |
| Income taxes | 67/77 | €15,000 | €19,874 | +€4,874 | +32.5% |
| Profit (loss) for the period | 9904 | €99,476 | -€17,048 | -€116,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €99,476 | -€17,048 | -€116,524 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.