JORESTHA SOLUTIONS: 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.
JORESTHA SOLUTIONS
Largest movements
- Cash +€33,836
up €33,836 (+70.3%), from €48,126 to €81,962
mainly Net result for the year (+€46,375) and Deferred charges and accrued income (+€8,953)
- Deferred charges and accrued income -€8,953
down €8,953 (-90.6%), from €9,887 to €934
- Tangible fixed assets -€4,189
down €4,189 (-55.8%), from €7,512 to €3,323
- Reserves +€46,375
up €46,375 (+236%), from €19,674 to €66,049
- Other debts -€29,887
down €29,887 (-88.7%), from €33,683 to €3,796
- Tax, wage and social debts +€4,981
up €4,981 (+59.7%), from €8,342 to €13,322
- Gross operating margin +€20,286
up €20,286 (+41.0%), from €49,452 to €69,738
- Taxes +€10,907
up €10,907 (+165%), from €6,629 to €17,536
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 | €75,822 | €96,862 | +€21,041 | +27.8% |
| Fixed assets | 21/28 | €7,512 | €3,323 | -€4,189 | -55.8% |
| Tangible fixed assets | 22/27 | €7,512 | €3,323 | -€4,189 | -55.8% |
| Furniture and vehicles | 24 | €7,512 | €3,323 | -€4,189 | -55.8% |
| Current assets | 29/58 | €68,310 | €93,539 | +€25,229 | +36.9% |
| Amounts receivable within one year | 40/41 | €10,296 | €10,643 | +€347 | +3.4% |
| Trade receivables | 40 | €10,159 | €10,154 | -€5 | -0.1% |
| Other amounts receivable | 41 | €137 | €489 | +€352 | +257% |
| Cash at bank and in hand | 54/58 | €48,126 | €81,962 | +€33,836 | +70.3% |
| Deferred charges and accrued income | 490/1 | €9,887 | €934 | -€8,953 | -90.6% |
| Total equity and liabilities | 10/49 | €75,822 | €96,862 | +€21,041 | +27.8% |
| Equity | 10/15 | €32,074 | €78,449 | +€46,375 | +145% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,674 | €66,049 | +€46,375 | +236% |
| Distributable reserves | 133 | €19,674 | €66,049 | +€46,375 | +236% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,748 | €18,413 | -€25,335 | -57.9% |
| Amounts payable within one year | 42/48 | €43,748 | €18,413 | -€25,335 | -57.9% |
| Financial debts | 43 | €7 | €0 | -€7 | -100% |
| Credit institutions | 430/8 | €7 | €0 | -€7 | -100% |
| Trade debts | 44 | €1,716 | €1,295 | -€421 | -24.5% |
| Suppliers | 440/4 | €1,716 | €1,295 | -€421 | -24.5% |
| Taxes, remuneration and social security | 45 | €8,342 | €13,322 | +€4,981 | +59.7% |
| Taxes | 450/3 | €8,342 | €13,322 | +€4,981 | +59.7% |
| Other amounts payable | 47/48 | €33,683 | €3,796 | -€29,887 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,258 | €4,189 | -€69 | -1.6% |
| Other operating charges | 640/8 | €912 | €1,448 | +€536 | +58.8% |
| Gross operating margin | 9900 | €49,452 | €69,738 | +€20,286 | +41.0% |
| Operating profit (loss) | 9901 | €44,282 | €64,101 | +€19,819 | +44.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €193 | €190 | -€3 | -1.7% |
| Recurring financial charges | 65 | €193 | €190 | -€3 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €44,089 | €63,911 | +€19,822 | +45.0% |
| Income taxes | 67/77 | €6,629 | €17,536 | +€10,907 | +165% |
| Profit (loss) for the period | 9904 | €37,460 | €46,375 | +€8,915 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,460 | €46,375 | +€8,915 | +23.8% |
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 21 October 2026 via checked.be.