JORAVLI: 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.
JORAVLI
Largest movements
- Receivables within one year -€43,623
down €43,623 (-26.6%), from €163,930 to €120,307
of which Trade receivables: -€30,431
- Tax, wage and social debts -€38,858
down €38,858 (-45.4%), from €85,648 to €46,789
of which Taxes: -€24,001
- Profit (loss) carried forward -€5,816
down €5,816 (-15.3%), from €37,943 to €32,127
- Gross operating margin -€115,704
down €115,704 (-26.6%), from €434,266 to €318,561
- Taxes -€25,557
down €25,557, from €24,804 to -€753
- Staff costs -€23,465
down €23,465 (-6.7%), from €349,473 to €326,007
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,930 | €120,307 | -€43,623 | -26.6% |
| Current assets | 29/58 | €163,930 | €120,307 | -€43,623 | -26.6% |
| Amounts receivable within one year | 40/41 | €163,930 | €120,307 | -€43,623 | -26.6% |
| Trade receivables | 40 | €116,050 | €85,619 | -€30,431 | -26.2% |
| Other amounts receivable | 41 | €47,880 | €34,688 | -€13,192 | -27.6% |
| Total equity and liabilities | 10/49 | €163,930 | €120,307 | -€43,623 | -26.6% |
| Equity | 10/15 | €58,348 | €52,532 | -€5,816 | -10.0% |
| 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 | €37,943 | €32,127 | -€5,816 | -15.3% |
| Amounts payable | 17/49 | €105,582 | €67,776 | -€37,807 | -35.8% |
| Amounts payable within one year | 42/48 | €105,582 | €67,776 | -€37,807 | -35.8% |
| Trade debts | 44 | €19,935 | €20,987 | +€1,052 | +5.3% |
| Suppliers | 440/4 | €19,935 | €20,987 | +€1,052 | +5.3% |
| Taxes, remuneration and social security | 45 | €85,648 | €46,789 | -€38,858 | -45.4% |
| Taxes | 450/3 | €28,092 | €4,091 | -€24,001 | -85.4% |
| Remuneration and social security | 454/9 | €57,556 | €42,698 | -€14,858 | -25.8% |
| Remuneration, social security and pensions | 62 | €349,473 | €326,007 | -€23,465 | -6.7% |
| Other operating charges | 640/8 | €297 | €144 | -€152 | -51.4% |
| Gross operating margin | 9900 | €434,266 | €318,561 | -€115,704 | -26.6% |
| Operating profit (loss) | 9901 | €84,497 | -€7,590 | -€92,087 | |
| Financial income | 75/76B | €744 | €1,321 | +€578 | +77.7% |
| Recurring financial income | 75 | €744 | €1,321 | +€578 | +77.7% |
| Financial charges | 65/66B | €1,671 | €300 | -€1,371 | -82.1% |
| Recurring financial charges | 65 | €1,671 | €300 | -€1,371 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €83,569 | -€6,569 | -€90,138 | |
| Income taxes | 67/77 | €24,804 | -€753 | -€25,557 | |
| Profit (loss) for the period | 9904 | €58,765 | -€5,816 | -€64,581 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,765 | -€5,816 | -€64,581 |
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.