JOR-IT: 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.
JOR-IT
Largest movements
- Cash +€35,520
up €35,520 (+44.2%), from €80,321 to €115,840
mainly Receivables within one year (+€21,769) and Other debts (+€6,155)
- Receivables within one year -€21,769
down €21,769 (-76.7%), from €28,370 to €6,602
of which Trade receivables: -€15,800
- Other debts +€6,155
up €6,155 (+28.7%), from €21,423 to €27,577
- Tax, wage and social debts +€4,002
up €4,002 (+31141.2%), from €13 to €4,015
of which Remuneration and social security: +€3,013
- Profit (loss) carried forward +€2,770
up €2,770 (+3.9%), from €70,550 to €73,319
- Gross operating margin -€23,045
down €23,045 (-81.1%), from €28,402 to €5,357
- Taxes -€4,473
down €4,473 (-81.9%), from €5,462 to €988
- Depreciation -€1,001
down €1,001 (-49.5%), from €2,023 to €1,023
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 | €112,673 | €125,402 | +€12,728 | +11.3% |
| Fixed assets | 21/28 | €3,982 | €2,960 | -€1,023 | -25.7% |
| Tangible fixed assets | 22/27 | €3,982 | €2,960 | -€1,023 | -25.7% |
| Plant, machinery and equipment | 23 | €1,312 | €1,128 | -€185 | -14.1% |
| Furniture and vehicles | 24 | €2,670 | €1,832 | -€838 | -31.4% |
| Current assets | 29/58 | €108,691 | €122,442 | +€13,751 | +12.7% |
| Amounts receivable within one year | 40/41 | €28,370 | €6,602 | -€21,769 | -76.7% |
| Trade receivables | 40 | €15,800 | - | -€15,800 | |
| Other amounts receivable | 41 | €12,571 | €6,602 | -€5,969 | -47.5% |
| Cash at bank and in hand | 54/58 | €80,321 | €115,840 | +€35,520 | +44.2% |
| Total equity and liabilities | 10/49 | €112,673 | €125,402 | +€12,728 | +11.3% |
| Equity | 10/15 | €89,150 | €91,919 | +€2,770 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,550 | €73,319 | +€2,770 | +3.9% |
| Amounts payable | 17/49 | €23,524 | €33,482 | +€9,959 | +42.3% |
| Amounts payable within one year | 42/48 | €23,524 | €33,482 | +€9,959 | +42.3% |
| Trade debts | 44 | €2,088 | €1,890 | -€198 | -9.5% |
| Suppliers | 440/4 | €2,088 | €1,890 | -€198 | -9.5% |
| Taxes, remuneration and social security | 45 | €13 | €4,015 | +€4,002 | +31141.2% |
| Taxes | 450/3 | €13 | €1,001 | +€988 | +7691.6% |
| Remuneration and social security | 454/9 | - | €3,013 | +€3,013 | |
| Other amounts payable | 47/48 | €21,423 | €27,577 | +€6,155 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,023 | €1,023 | -€1,001 | -49.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €28,402 | €5,357 | -€23,045 | -81.1% |
| Operating profit (loss) | 9901 | €25,991 | €3,935 | -€22,057 | -84.9% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €177 | €184 | +€6 | +3.6% |
| Recurring financial charges | 65 | €177 | €184 | +€6 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €25,814 | €3,758 | -€22,056 | -85.4% |
| Income taxes | 67/77 | €5,462 | €988 | -€4,473 | -81.9% |
| Profit (loss) for the period | 9904 | €20,352 | €2,770 | -€17,583 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,352 | €2,770 | -€17,583 | -86.4% |
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 9 October 2026 via checked.be.