Jorens: 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.
Jorens
Largest movements
- Stocks and contracts +€9,644
up €9,644 (+3.7%), from €257,561 to €267,204
- Cash +€5,743
up €5,743 (+5.4%), from €106,023 to €111,766
mainly Net result for the year (+€16,989) and Other debts (+€11,198)
- Tangible fixed assets -€3,926
down €3,926 (-40.5%), from €9,694 to €5,768
of which Furniture and vehicles: -€2,358
- Other debts +€11,198
up €11,198 (+3540.4%), from €316 to €11,514
- Reserves +€5,989
up €5,989 (+4.8%), from €125,418 to €131,407
- Gross operating margin -€8,869
down €8,869 (-23.7%), from €37,452 to €28,583
- Taxes -€3,878
down €3,878 (-35.8%), from €10,827 to €6,949
- Financial income -€1,410
down €1,410 (-29.8%), from €4,738 to €3,327
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 | €379,166 | €391,387 | +€12,221 | +3.2% |
| Fixed assets | 21/28 | €9,694 | €5,768 | -€3,926 | -40.5% |
| Tangible fixed assets | 22/27 | €9,694 | €5,768 | -€3,926 | -40.5% |
| Plant, machinery and equipment | 23 | - | €346 | +€346 | |
| Furniture and vehicles | 24 | €3,583 | €1,225 | -€2,358 | -65.8% |
| Other tangible fixed assets | 26 | €6,111 | €4,197 | -€1,914 | -31.3% |
| Current assets | 29/58 | €369,472 | €385,619 | +€16,147 | +4.4% |
| Stocks and contracts in progress | 3 | €257,561 | €267,204 | +€9,644 | +3.7% |
| Stocks | 30/36 | €257,561 | €267,204 | +€9,644 | +3.7% |
| Amounts receivable within one year | 40/41 | €2,415 | €3,259 | +€844 | +34.9% |
| Trade receivables | 40 | €738 | €2,208 | +€1,470 | +199.4% |
| Other amounts receivable | 41 | €1,678 | €1,051 | -€627 | -37.4% |
| Cash at bank and in hand | 54/58 | €106,023 | €111,766 | +€5,743 | +5.4% |
| Deferred charges and accrued income | 490/1 | €3,473 | €3,390 | -€83 | -2.4% |
| Total equity and liabilities | 10/49 | €379,166 | €391,387 | +€12,221 | +3.2% |
| Equity | 10/15 | €360,073 | €366,062 | +€5,989 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €125,418 | €131,407 | +€5,989 | +4.8% |
| Distributable reserves | 133 | €125,418 | €131,407 | +€5,989 | +4.8% |
| Profit (loss) carried forward | 14 | €216,063 | €216,063 | = | 0.0% |
| Amounts payable | 17/49 | €19,093 | €25,326 | +€6,233 | +32.6% |
| Amounts payable within one year | 42/48 | €18,988 | €24,339 | +€5,351 | +28.2% |
| Trade debts | 44 | €6,787 | €4,267 | -€2,520 | -37.1% |
| Suppliers | 440/4 | €6,787 | €4,267 | -€2,520 | -37.1% |
| Taxes, remuneration and social security | 45 | €11,885 | €8,558 | -€3,327 | -28.0% |
| Taxes | 450/3 | €11,885 | €8,558 | -€3,327 | -28.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €316 | €11,514 | +€11,198 | +3540.4% |
| Accrued charges and deferred income | 492/3 | €105 | €987 | +€881 | +837.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,424 | €4,339 | -€85 | -1.9% |
| Other operating charges | 640/8 | €1,525 | €1,165 | -€361 | -23.6% |
| Gross operating margin | 9900 | €37,452 | €28,583 | -€8,869 | -23.7% |
| Operating profit (loss) | 9901 | €31,503 | €23,079 | -€8,424 | -26.7% |
| Financial income | 75/76B | €4,738 | €3,327 | -€1,410 | -29.8% |
| Recurring financial income | 75 | €4,738 | €3,327 | -€1,410 | -29.8% |
| Financial charges | 65/66B | €2,670 | €2,469 | -€202 | -7.5% |
| Recurring financial charges | 65 | €2,670 | €2,469 | -€202 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €33,570 | €23,938 | -€9,632 | -28.7% |
| Income taxes | 67/77 | €10,827 | €6,949 | -€3,878 | -35.8% |
| Profit (loss) for the period | 9904 | €22,744 | €16,989 | -€5,755 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,744 | €16,989 | -€5,755 | -25.3% |
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.