JORBO: 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.
JORBO
Largest movements
- Tangible fixed assets -€9,125
down €9,125 (-37.3%), from €24,450 to €15,325
- Receivables within one year +€7,237
up €7,237 (+52.0%), from €13,915 to €21,152
of which Other amounts receivable: +€17,237
- Profit (loss) carried forward +€59,368
up €59,368 (+183.3%), from €32,393 to €91,761
- Debts after one year -€33,626
down €33,626 (-8.4%), from €399,606 to €365,979
- Other debts -€28,525
down €28,525 (-63.3%), from €45,050 to €16,525
- Tax, wage and social debts -€5,830
down €5,830 (-26.9%), from €21,696 to €15,866
- Gross operating margin +€25,503
up €25,503 (+49.6%), from €51,428 to €76,931
- Financial income +€20,000
new in 2025: €20,000
- Taxes +€5,150
up €5,150 (+73.2%), from €7,034 to €12,184
- Financial charges -€2,022
down €2,022 (-11.6%), from €17,373 to €15,350
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 | €542,029 | €538,814 | -€3,215 | -0.6% |
| Fixed assets | 21/28 | €524,450 | €515,325 | -€9,125 | -1.7% |
| Tangible fixed assets | 22/27 | €24,450 | €15,325 | -€9,125 | -37.3% |
| Furniture and vehicles | 24 | €24,450 | €15,325 | -€9,125 | -37.3% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €17,579 | €23,489 | +€5,910 | +33.6% |
| Amounts receivable within one year | 40/41 | €13,915 | €21,152 | +€7,237 | +52.0% |
| Trade receivables | 40 | €13,915 | €3,915 | -€10,000 | -71.9% |
| Other amounts receivable | 41 | - | €17,237 | +€17,237 | |
| Cash at bank and in hand | 54/58 | €3,664 | €0 | -€3,664 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €2,337 | +€2,337 | |
| Total equity and liabilities | 10/49 | €542,029 | €538,814 | -€3,215 | -0.6% |
| Equity | 10/15 | €42,393 | €101,761 | +€59,368 | +140.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,393 | €91,761 | +€59,368 | +183.3% |
| Amounts payable | 17/49 | €499,636 | €437,052 | -€62,584 | -12.5% |
| Amounts payable after more than one year | 17 | €399,606 | €365,979 | -€33,626 | -8.4% |
| Financial debts | 170/4 | €399,606 | €365,979 | -€33,626 | -8.4% |
| Amounts payable within one year | 42/48 | €100,030 | €71,073 | -€28,957 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €32,356 | €33,737 | +€1,381 | +4.3% |
| Trade debts | 44 | €928 | €4,945 | +€4,017 | +432.7% |
| Suppliers | 440/4 | €928 | €4,945 | +€4,017 | +432.7% |
| Taxes, remuneration and social security | 45 | €21,696 | €15,866 | -€5,830 | -26.9% |
| Taxes | 450/3 | €21,696 | €15,866 | -€5,830 | -26.9% |
| Other amounts payable | 47/48 | €45,050 | €16,525 | -€28,525 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,125 | €9,125 | = | 0.0% |
| Other operating charges | 640/8 | €771 | €904 | +€133 | +17.3% |
| Gross operating margin | 9900 | €51,428 | €76,931 | +€25,503 | +49.6% |
| Operating profit (loss) | 9901 | €41,532 | €66,902 | +€25,370 | +61.1% |
| Financial income | 75/76B | - | €20,000 | +€20,000 | |
| Recurring financial income | 75 | - | €20,000 | +€20,000 | |
| Financial charges | 65/66B | €17,373 | €15,350 | -€2,022 | -11.6% |
| Recurring financial charges | 65 | €17,373 | €15,350 | -€2,022 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €24,160 | €71,552 | +€47,392 | +196.2% |
| Income taxes | 67/77 | €7,034 | €12,184 | +€5,150 | +73.2% |
| Profit (loss) for the period | 9904 | €17,126 | €59,368 | +€42,242 | +246.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,126 | €59,368 | +€42,242 | +246.7% |
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 11 October 2026 via checked.be.