JORANI: 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.
JORANI
Largest movements
- Cash +€192,777
up €192,777 (+15210.3%), from €1,267 to €194,045
mainly Current investments (+€132,649) and Net result for the year (+€56,725)
- Current investments -€132,649
down €132,649 (-93.6%), from €141,649 to €9,000
- Tangible fixed assets -€5,291
down €5,291 (-28.6%), from €18,507 to €13,217
- Reserves +€55,325
up €55,325 (+43.1%), from €128,258 to €183,583
- Turnover -€144,703
no longer reported in 2025 (was €144,703)
- Purchases and services -€63,784
no longer reported in 2025 (was €63,784)
- Financial income +€2,779
up €2,779 (+2612.9%), from €106 to €2,886
- Gross operating margin -€2,347
down €2,347 (-2.8%), from €84,394 to €82,047
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 | €161,456 | €218,320 | +€56,865 | +35.2% |
| Fixed assets | 21/28 | €18,507 | €13,217 | -€5,291 | -28.6% |
| Tangible fixed assets | 22/27 | €18,507 | €13,217 | -€5,291 | -28.6% |
| Furniture and vehicles | 24 | €18,507 | €13,217 | -€5,291 | -28.6% |
| Current assets | 29/58 | €142,949 | €205,104 | +€62,155 | +43.5% |
| Amounts receivable within one year | 40/41 | €32 | - | -€32 | |
| Other amounts receivable | 41 | €32 | - | -€32 | |
| Current investments | 50/53 | €141,649 | €9,000 | -€132,649 | -93.6% |
| Cash at bank and in hand | 54/58 | €1,267 | €194,045 | +€192,777 | +15210.3% |
| Deferred charges and accrued income | 490/1 | - | €2,059 | +€2,059 | |
| Total equity and liabilities | 10/49 | €161,456 | €218,320 | +€56,865 | +35.2% |
| Equity | 10/15 | €158,258 | €213,583 | +€55,325 | +35.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €128,258 | €183,583 | +€55,325 | +43.1% |
| Distributable reserves | 133 | €128,258 | €183,583 | +€55,325 | +43.1% |
| Amounts payable | 17/49 | €3,198 | €4,738 | +€1,540 | +48.1% |
| Amounts payable within one year | 42/48 | €3,198 | €4,738 | +€1,540 | +48.1% |
| Trade debts | 44 | €42 | €72 | +€30 | +73.1% |
| Suppliers | 440/4 | €42 | €72 | +€30 | +73.1% |
| Taxes, remuneration and social security | 45 | €1,757 | €3,266 | +€1,509 | +85.9% |
| Taxes | 450/3 | €1,757 | €3,266 | +€1,509 | +85.9% |
| Other amounts payable | 47/48 | €1,400 | €1,400 | = | 0.0% |
| Turnover | 70 | €144,703 | - | -€144,703 | |
| Goods, raw materials, services and sundry goods | 60/61 | €63,784 | - | -€63,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,305 | €5,291 | -€14 | -0.3% |
| Other operating charges | 640/8 | €728 | €751 | +€23 | +3.1% |
| Gross operating margin | 9900 | €84,394 | €82,047 | -€2,347 | -2.8% |
| Operating profit (loss) | 9901 | €78,360 | €76,005 | -€2,355 | -3.0% |
| Financial income | 75/76B | €106 | €2,886 | +€2,779 | +2612.9% |
| Recurring financial income | 75 | €106 | €2,886 | +€2,779 | +2612.9% |
| Financial charges | 65/66B | €39 | €41 | +€2 | +3.9% |
| Recurring financial charges | 65 | €39 | €41 | +€2 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €78,427 | €78,850 | +€423 | +0.5% |
| Income taxes | 67/77 | €22,000 | €22,125 | +€125 | +0.6% |
| Profit (loss) for the period | 9904 | €56,428 | €56,725 | +€297 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,428 | €56,725 | +€297 | +0.5% |
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 7 October 2026 via checked.be.