JORABRA: 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.
JORABRA
Largest movements
- Receivables within one year +€100,988
up €100,988 (+23.1%), from €437,208 to €538,197
of which Trade receivables: +€81,005
- Tangible fixed assets -€28,426
down €28,426 (-34.5%), from €82,389 to €53,963
of which Plant, machinery and equipment: -€18,328
- Trade debts +€69,159
up €69,159 (+17.0%), from €406,146 to €475,305
- Tax, wage and social debts +€17,360
up €17,360 (+12.0%), from €144,071 to €161,431
of which Remuneration and social security: +€19,022
- Profit (loss) carried forward -€11,539
down €11,539 (-37.5%), from €30,785 to €19,246
- Staff costs +€85,850
up €85,850 (+14.3%), from €598,303 to €684,154
- Gross operating margin +€67,839
up €67,839 (+10.7%), from €636,039 to €703,878
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 | €601,407 | €676,386 | +€74,979 | +12.5% |
| Fixed assets | 21/28 | €82,389 | €53,963 | -€28,426 | -34.5% |
| Tangible fixed assets | 22/27 | €82,389 | €53,963 | -€28,426 | -34.5% |
| Plant, machinery and equipment | 23 | €51,880 | €33,552 | -€18,328 | -35.3% |
| Furniture and vehicles | 24 | €5,273 | €4,598 | -€675 | -12.8% |
| Other tangible fixed assets | 26 | €25,236 | €15,813 | -€9,423 | -37.3% |
| Current assets | 29/58 | €519,018 | €622,423 | +€103,405 | +19.9% |
| Stocks and contracts in progress | 3 | €67,453 | €65,104 | -€2,350 | -3.5% |
| Stocks | 30/36 | €67,453 | €65,104 | -€2,350 | -3.5% |
| Amounts receivable within one year | 40/41 | €437,208 | €538,197 | +€100,988 | +23.1% |
| Trade receivables | 40 | €62,088 | €143,093 | +€81,005 | +130% |
| Other amounts receivable | 41 | €375,120 | €395,104 | +€19,984 | +5.3% |
| Cash at bank and in hand | 54/58 | €14,357 | €19,123 | +€4,766 | +33.2% |
| Total equity and liabilities | 10/49 | €601,407 | €676,386 | +€74,979 | +12.5% |
| Equity | 10/15 | €51,190 | €39,651 | -€11,539 | -22.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,785 | €19,246 | -€11,539 | -37.5% |
| Amounts payable | 17/49 | €550,217 | €636,735 | +€86,518 | +15.7% |
| Amounts payable within one year | 42/48 | €550,217 | €636,735 | +€86,518 | +15.7% |
| Trade debts | 44 | €406,146 | €475,305 | +€69,159 | +17.0% |
| Suppliers | 440/4 | €406,146 | €475,305 | +€69,159 | +17.0% |
| Taxes, remuneration and social security | 45 | €144,071 | €161,431 | +€17,360 | +12.0% |
| Taxes | 450/3 | €53,888 | €52,226 | -€1,662 | -3.1% |
| Remuneration and social security | 454/9 | €90,183 | €109,205 | +€19,022 | +21.1% |
| Remuneration, social security and pensions | 62 | €598,303 | €684,154 | +€85,850 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,099 | €28,456 | -€6,643 | -18.9% |
| Other operating charges | 640/8 | €8,449 | €8,323 | -€126 | -1.5% |
| Gross operating margin | 9900 | €636,039 | €703,878 | +€67,839 | +10.7% |
| Operating profit (loss) | 9901 | -€5,812 | -€17,055 | -€11,243 | -193% |
| Financial income | 75/76B | €13,362 | €9,683 | -€3,679 | -27.5% |
| Recurring financial income | 75 | €13,362 | €9,683 | -€3,679 | -27.5% |
| Financial charges | 65/66B | €2,172 | €1,831 | -€341 | -15.7% |
| Recurring financial charges | 65 | €2,172 | €1,831 | -€341 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €5,378 | -€9,203 | -€14,581 | |
| Income taxes | 67/77 | €6,869 | €2,337 | -€4,532 | -66.0% |
| Profit (loss) for the period | 9904 | -€1,491 | -€11,539 | -€10,049 | -674% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,491 | -€11,539 | -€10,049 | -674% |
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 20 October 2026 via checked.be.