JORAN CIDRES: what changed
JORAN CIDRES
Largest movements
- Receivables within one year -€22,175
down €22,175 (-66.8%), from €33,212 to €11,037
of which Trade receivables: -€22,174
- Tangible fixed assets -€12,240
down €12,240 (-3.8%), from €322,084 to €309,844
of which Land and buildings: -€11,665
- Stocks and contracts +€6,537
up €6,537 (+18.3%), from €35,682 to €42,219
- Cash -€5,276
down €5,276 (-29.2%), from €18,087 to €12,811
mainly Debts after one year (-€24,145) and Trade debts (-€19,378)
- Debts after one year -€24,145
down €24,145 (-11.9%), from €202,811 to €178,666
- Trade debts -€19,378
down €19,378 (-64.2%), from €30,185 to €10,806
- Profit (loss) carried forward +€13,731
up €13,731, from -€11,609 to €2,122
- Other debts -€4,636
down €4,636 (-5.1%), from €90,786 to €86,150
- Other operating charges -€5,580
down €5,580 (-52.5%), from €10,621 to €5,041
- Staff costs -€5,366
down €5,366 (-8.0%), from €67,057 to €61,691
- Gross operating margin +€4,020
up €4,020 (+4.2%), from €96,634 to €100,654
- Financial income -€3,265
down €3,265 (-46.5%), from €7,026 to €3,761
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,896 | €377,741 | -€33,154 | -8.1% |
| Fixed assets | 21/28 | €323,914 | €311,674 | -€12,240 | -3.8% |
| Tangible fixed assets | 22/27 | €322,084 | €309,844 | -€12,240 | -3.8% |
| Land and buildings | 22 | €294,640 | €282,974 | -€11,665 | -4.0% |
| Plant, machinery and equipment | 23 | €26,458 | €21,814 | -€4,644 | -17.6% |
| Furniture and vehicles | 24 | €986 | €5,055 | +€4,070 | +413% |
| Financial fixed assets | 28 | €1,830 | €1,830 | = | 0.0% |
| Current assets | 29/58 | €86,982 | €66,067 | -€20,915 | -24.0% |
| Stocks and contracts in progress | 3 | €35,682 | €42,219 | +€6,537 | +18.3% |
| Stocks | 30/36 | €35,682 | €42,219 | +€6,537 | +18.3% |
| Amounts receivable within one year | 40/41 | €33,212 | €11,037 | -€22,175 | -66.8% |
| Trade receivables | 40 | €33,211 | €11,037 | -€22,174 | -66.8% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €18,087 | €12,811 | -€5,276 | -29.2% |
| Total equity and liabilities | 10/49 | €410,896 | €377,741 | -€33,154 | -8.1% |
| Equity | 10/15 | €54,139 | €65,461 | +€11,321 | +20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,609 | €2,122 | +€13,731 | |
| Investment grants | 15 | €47,148 | €44,738 | -€2,409 | -5.1% |
| Amounts payable | 17/49 | €356,757 | €312,281 | -€44,476 | -12.5% |
| Amounts payable after more than one year | 17 | €202,811 | €178,666 | -€24,145 | -11.9% |
| Financial debts | 170/4 | €202,811 | €178,666 | -€24,145 | -11.9% |
| Amounts payable within one year | 42/48 | €153,946 | €133,615 | -€20,331 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €25,369 | €26,126 | +€757 | +3.0% |
| Trade debts | 44 | €30,185 | €10,806 | -€19,378 | -64.2% |
| Suppliers | 440/4 | €30,185 | €10,806 | -€19,378 | -64.2% |
| Advances received on contracts in progress | 46 | €943 | €134 | -€809 | -85.8% |
| Taxes, remuneration and social security | 45 | €6,663 | €10,399 | +€3,735 | +56.1% |
| Taxes | 450/3 | €1,356 | €4,009 | +€2,653 | +196% |
| Remuneration and social security | 454/9 | €5,307 | €6,389 | +€1,082 | +20.4% |
| Other amounts payable | 47/48 | €90,786 | €86,150 | -€4,636 | -5.1% |
| Remuneration, social security and pensions | 62 | €67,057 | €61,691 | -€5,366 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,346 | €16,980 | +€634 | +3.9% |
| Other operating charges | 640/8 | €10,621 | €5,041 | -€5,580 | -52.5% |
| Gross operating margin | 9900 | €96,634 | €100,654 | +€4,020 | +4.2% |
| Operating profit (loss) | 9901 | €2,610 | €16,943 | +€14,333 | +549% |
| Financial income | 75/76B | €7,026 | €3,761 | -€3,265 | -46.5% |
| Recurring financial income | 75 | €7,026 | €3,761 | -€3,265 | -46.5% |
| Financial charges | 65/66B | €7,936 | €6,973 | -€963 | -12.1% |
| Recurring financial charges | 65 | €7,936 | €6,973 | -€963 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €1,700 | €13,731 | +€12,031 | +708% |
| Profit (loss) for the period | 9904 | €1,700 | €13,731 | +€12,031 | +708% |
| Profit (loss) for the period to be appropriated | 9905 | €1,700 | €13,731 | +€12,031 | +708% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.