Jorcla: 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.
Jorcla
Largest movements
- Financial fixed assets -€142,778
down €142,778 (-34.5%), from €414,264 to €271,486
- Receivables after one year +€14,353
new in 2025: €14,353
- Tangible fixed assets -€6,279
down €6,279 (-100.0%), from €6,279 to €0
of which Land and buildings: -€6,027
- Receivables within one year -€5,113
down €5,113 (-82.7%), from €6,179 to €1,066
of which Other amounts receivable: -€2,972
- Debts after one year -€179,660
down €179,660 (-45.5%), from €395,283 to €215,623
of which Other amounts payable: -€143,792
- Tax, wage and social debts +€10,978
up €10,978 (+71.6%), from €15,336 to €26,315
of which Remuneration and social security: +€10,778
- Trade debts +€10,901
up €10,901 (+355.1%), from €3,070 to €13,971
- Other debts +€6,349
up €6,349 (+226.1%), from €2,808 to €9,157
- Reserves +€4,675
up €4,675 (+32.6%), from €14,354 to €19,029
- Financial income +€53,306
up €53,306 (+53844.1%), from €99 to €53,405
- Staff costs +€45,545
up €45,545 (+65.9%), from €69,126 to €114,671
- Gross operating margin -€12,320
down €12,320 (-12.2%), from €100,997 to €88,677
- Depreciation -€2,055
down €2,055 (-20.2%), from €10,182 to €8,127
- Taxes -€1,630
down €1,630 (-77.7%), from €2,098 to €467
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 | €456,328 | €310,463 | -€145,866 | -32.0% |
| Formation expenses | 20 | €3,499 | €1,651 | -€1,848 | -52.8% |
| Fixed assets | 21/28 | €420,543 | €271,486 | -€149,057 | -35.4% |
| Tangible fixed assets | 22/27 | €6,279 | €0 | -€6,279 | -100.0% |
| Land and buildings | 22 | €6,027 | €0 | -€6,027 | -100.0% |
| Plant, machinery and equipment | 23 | €251 | €0 | -€251 | -100.0% |
| Financial fixed assets | 28 | €414,264 | €271,486 | -€142,778 | -34.5% |
| Current assets | 29/58 | €32,287 | €37,326 | +€5,039 | +15.6% |
| Amounts receivable after more than one year | 29 | - | €14,353 | +€14,353 | |
| Other amounts receivable | 291 | - | €14,353 | +€14,353 | |
| Stocks and contracts in progress | 3 | €9,646 | €6,635 | -€3,011 | -31.2% |
| Stocks | 30/36 | €9,646 | €6,635 | -€3,011 | -31.2% |
| Amounts receivable within one year | 40/41 | €6,179 | €1,066 | -€5,113 | -82.7% |
| Trade receivables | 40 | €2,873 | €731 | -€2,141 | -74.5% |
| Other amounts receivable | 41 | €3,306 | €335 | -€2,972 | -89.9% |
| Cash at bank and in hand | 54/58 | €11,941 | €12,737 | +€796 | +6.7% |
| Deferred charges and accrued income | 490/1 | €4,521 | €2,535 | -€1,986 | -43.9% |
| Total equity and liabilities | 10/49 | €456,328 | €310,463 | -€145,866 | -32.0% |
| Equity | 10/15 | €19,354 | €24,029 | +€4,675 | +24.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,354 | €19,029 | +€4,675 | +32.6% |
| Distributable reserves | 133 | €14,354 | €19,029 | +€4,675 | +32.6% |
| Amounts payable | 17/49 | €436,974 | €286,434 | -€150,540 | -34.5% |
| Amounts payable after more than one year | 17 | €395,283 | €215,623 | -€179,660 | -45.5% |
| Financial debts | 170/4 | €251,491 | €215,623 | -€35,868 | -14.3% |
| Other amounts payable | 178/9 | €143,792 | €0 | -€143,792 | -100.0% |
| Amounts payable within one year | 42/48 | €41,692 | €70,811 | +€29,120 | +69.8% |
| Current portion of amounts payable after more than one year | 42 | €20,477 | €21,368 | +€891 | +4.4% |
| Trade debts | 44 | €3,070 | €13,971 | +€10,901 | +355.1% |
| Suppliers | 440/4 | €3,070 | €13,971 | +€10,901 | +355.1% |
| Taxes, remuneration and social security | 45 | €15,336 | €26,315 | +€10,978 | +71.6% |
| Taxes | 450/3 | €8,050 | €8,250 | +€201 | +2.5% |
| Remuneration and social security | 454/9 | €7,287 | €18,064 | +€10,778 | +147.9% |
| Other amounts payable | 47/48 | €2,808 | €9,157 | +€6,349 | +226.1% |
| Remuneration, social security and pensions | 62 | €69,126 | €114,671 | +€45,545 | +65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,182 | €8,127 | -€2,055 | -20.2% |
| Other operating charges | 640/8 | €77 | €62 | -€15 | -19.0% |
| Gross operating margin | 9900 | €100,997 | €88,677 | -€12,320 | -12.2% |
| Operating profit (loss) | 9901 | €21,614 | -€34,182 | -€55,796 | |
| Financial income | 75/76B | €99 | €53,405 | +€53,306 | +53844.1% |
| Recurring financial income | 75 | €99 | €53,405 | +€53,306 | +53844.1% |
| Financial charges | 65/66B | €14,293 | €14,080 | -€213 | -1.5% |
| Recurring financial charges | 65 | €14,293 | €14,080 | -€213 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €7,420 | €5,142 | -€2,278 | -30.7% |
| Income taxes | 67/77 | €2,098 | €467 | -€1,630 | -77.7% |
| Profit (loss) for the period | 9904 | €5,322 | €4,675 | -€648 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,322 | €4,675 | -€648 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.