JORDANY: 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.
JORDANY
Largest movements
- Tangible fixed assets -€32,216
down €32,216 (-5.1%), from €626,773 to €594,557
- Receivables within one year +€11,664
up €11,664 (+46.0%), from €25,367 to €37,031
- Debts after one year -€58,115
down €58,115 (-20.7%), from €280,426 to €222,311
of which Financial debts: -€66,115
- Reserves +€23,000
up €23,000 (+12.9%), from €178,870 to €201,870
of which Distributable reserves: +€23,000
- Trade debts +€14,769
up €14,769 (+66.9%), from €22,078 to €36,847
- Gross operating margin -€23,718
down €23,718 (-22.5%), from €105,412 to €81,694
- Taxes -€20,770
down €20,770 (-61.9%), from €33,541 to €12,771
- Other operating charges -€10,982
no longer reported in 2025 (was €10,982)
- Financial charges +€1,905
up €1,905 (+20.2%), from €9,427 to €11,332
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.
Derived cash bridge
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 | €701,022 | €680,034 | -€20,988 | -3.0% |
| Fixed assets | 21/28 | €674,673 | €642,457 | -€32,216 | -4.8% |
| Tangible fixed assets | 22/27 | €626,773 | €594,557 | -€32,216 | -5.1% |
| Land and buildings | 22 | €626,773 | €594,557 | -€32,216 | -5.1% |
| Financial fixed assets | 28 | €47,900 | €47,900 | = | 0.0% |
| Current assets | 29/58 | €26,349 | €37,577 | +€11,228 | +42.6% |
| Amounts receivable within one year | 40/41 | €25,367 | €37,031 | +€11,664 | +46.0% |
| Other amounts receivable | 41 | €25,367 | €37,031 | +€11,664 | +46.0% |
| Cash at bank and in hand | 54/58 | €982 | €546 | -€436 | -44.4% |
| Total equity and liabilities | 10/49 | €701,022 | €680,034 | -€20,988 | -3.0% |
| Equity | 10/15 | €385,321 | €410,696 | +€25,375 | +6.6% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Capital | 10 | €18,700 | €18,700 | = | 0.0% |
| Issued capital | 100 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €178,870 | €201,870 | +€23,000 | +12.9% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Legal reserve | 130 | €1,870 | €1,870 | = | 0.0% |
| Distributable reserves | 133 | €177,000 | €200,000 | +€23,000 | +13.0% |
| Profit (loss) carried forward | 14 | €187,751 | €190,126 | +€2,375 | +1.3% |
| Amounts payable | 17/49 | €315,701 | €269,338 | -€46,363 | -14.7% |
| Amounts payable after more than one year | 17 | €280,426 | €222,311 | -€58,115 | -20.7% |
| Financial debts | 170/4 | €268,426 | €202,311 | -€66,115 | -24.6% |
| Other amounts payable | 178/9 | €12,000 | €20,000 | +€8,000 | +66.7% |
| Amounts payable within one year | 42/48 | €35,275 | €47,027 | +€11,752 | +33.3% |
| Trade debts | 44 | €22,078 | €36,847 | +€14,769 | +66.9% |
| Suppliers | 440/4 | €22,078 | €36,847 | +€14,769 | +66.9% |
| Taxes, remuneration and social security | 45 | €13,197 | €10,180 | -€3,017 | -22.9% |
| Taxes | 450/3 | €13,197 | €10,180 | -€3,017 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,216 | €32,216 | = | 0.0% |
| Other operating charges | 640/8 | €10,982 | - | -€10,982 | |
| Gross operating margin | 9900 | €105,412 | €81,694 | -€23,718 | -22.5% |
| Operating profit (loss) | 9901 | €62,214 | €49,478 | -€12,736 | -20.5% |
| Financial charges | 65/66B | €9,427 | €11,332 | +€1,905 | +20.2% |
| Recurring financial charges | 65 | €9,427 | €11,332 | +€1,905 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €52,787 | €38,146 | -€14,641 | -27.7% |
| Income taxes | 67/77 | €33,541 | €12,771 | -€20,770 | -61.9% |
| Profit (loss) for the period | 9904 | €19,246 | €25,375 | +€6,129 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,246 | €25,375 | +€6,129 | +31.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.