JORDENS MC: 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.
JORDENS MC
Largest movements
- Financial fixed assets +€104,507
up €104,507 (+5.0%), from €2.1m to €2.2m
- Receivables within one year -€103,889
down €103,889 (-99.3%), from €104,592 to €703
of which Other amounts receivable: -€104,302
- Current investments +€64,709
new in 2025: €64,709
- Other debts +€117,614
up €117,614 (+464%), from €25,368 to €142,982
- Tax, wage and social debts -€26,956
down €26,956 (-100%), from €26,956 to €0
- Financial income -€450,000
down €450,000 (-100%), from €450,000 to €0
- Taxes -€25,184
down €25,184 (-100%), from €25,184 to €0
- Financial charges -€3,597
down €3,597 (-58.1%), from €6,191 to €2,594
of which Financial charges: -€3,597
- Gross operating margin +€1,120
up €1,120 (+45.6%), from -€2,454 to -€1,334
- Other operating charges +€31
up €31 (+3.0%), from €1,030 to €1,060
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 | €2,307,841 | €2,389,376 | +€81,535 | +3.5% |
| Fixed assets | 21/28 | €2,202,476 | €2,306,983 | +€104,507 | +4.7% |
| Tangible fixed assets | 22/27 | €119,500 | €119,500 | = | 0.0% |
| Land and buildings | 22 | €119,500 | €119,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,082,976 | €2,187,483 | +€104,507 | +5.0% |
| Current assets | 29/58 | €105,365 | €82,393 | -€22,972 | -21.8% |
| Amounts receivable within one year | 40/41 | €104,592 | €703 | -€103,889 | -99.3% |
| Trade receivables | 40 | - | €413 | +€413 | |
| Other amounts receivable | 41 | €104,592 | €290 | -€104,302 | -99.7% |
| Current investments | 50/53 | - | €64,709 | +€64,709 | |
| Cash at bank and in hand | 54/58 | €773 | €16,982 | +€16,208 | +2,096% |
| Total equity and liabilities | 10/49 | €2,307,841 | €2,389,376 | +€81,535 | +3.5% |
| Equity | 10/15 | €2,251,383 | €2,246,394 | -€4,989 | -0.2% |
| Contributions | 10/11 | €1,276,200 | €1,276,200 | = | 0.0% |
| Reserves | 13 | €975,183 | €975,183 | = | 0.0% |
| Distributable reserves | 133 | €975,183 | €975,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,989 | -€4,989 | |
| Amounts payable | 17/49 | €56,459 | €142,982 | +€86,523 | +153% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,324 | €142,982 | +€90,658 | +173% |
| Taxes, remuneration and social security | 45 | €26,956 | €0 | -€26,956 | -100% |
| Taxes | 450/3 | €26,956 | €0 | -€26,956 | -100% |
| Other amounts payable | 47/48 | €25,368 | €142,982 | +€117,614 | +464% |
| Accrued charges and deferred income | 492/3 | €4,134 | €0 | -€4,134 | -100% |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | -€2,454 | -€1,334 | +€1,120 | +45.6% |
| Operating profit (loss) | 9901 | -€3,484 | -€2,395 | +€1,089 | +31.3% |
| Financial income | 75/76B | €450,000 | €0 | -€450,000 | -100% |
| Recurring financial income | 75 | €450,000 | €0 | -€450,000 | -100% |
| Financial charges | 65/66B | €6,191 | €2,594 | -€3,597 | -58.1% |
| Recurring financial charges | 65 | €6,191 | €2,594 | -€3,597 | -58.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €440,325 | -€4,989 | -€445,313 | |
| Income taxes | 67/77 | €25,184 | €0 | -€25,184 | -100% |
| Profit (loss) for the period | 9904 | €415,140 | -€4,989 | -€420,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €415,140 | -€4,989 | -€420,129 |
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 20 October 2026 via checked.be.