JorFie: 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.
JorFie
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Cash -€6,878
down €6,878 (-91.7%), from €7,505 to €627
mainly Receivables after one year (-€30,000) and Other debts (-€15,240)
- Tangible fixed assets +€5,468
up €5,468 (+39.8%), from €13,737 to €19,205
of which Other tangible fixed assets: +€7,217
- Intangible fixed assets -€3,000
down €3,000 (-11.5%), from €26,077 to €23,077
- Deferred charges and accrued income +€1,403
up €1,403 (+151%), from €928 to €2,331
- Reserves +€32,605
up €32,605 (+117%), from €27,810 to €60,415
- Other debts -€15,240
down €15,240 (-76.2%), from €19,990 to €4,751
- Tax, wage and social debts +€10,779
up €10,779 (+78.3%), from €13,769 to €24,548
of which Taxes: +€10,479
- Accrued charges and deferred income +€1,686
up €1,686 (+1,971%), from €86 to €1,772
- Trade debts -€1,271
down €1,271 (-29.8%), from €4,263 to €2,992
- Taxes +€3,824
up €3,824 (+39.5%), from €9,674 to €13,499
- Depreciation -€3,465
down €3,465 (-25.8%), from €13,426 to €9,961
- Gross operating margin +€2,251
up €2,251 (+4.1%), from €54,698 to €56,950
- Financial income +€1,623
up €1,623 (+954,547%), from €0 to €1,623
- Financial charges -€768
down €768 (-58.8%), from €1,307 to €539
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 | €69,139 | €96,219 | +€27,080 | +39.2% |
| Fixed assets | 21/28 | €39,814 | €42,282 | +€2,468 | +6.2% |
| Intangible fixed assets | 21 | €26,077 | €23,077 | -€3,000 | -11.5% |
| Tangible fixed assets | 22/27 | €13,737 | €19,205 | +€5,468 | +39.8% |
| Plant, machinery and equipment | 23 | €555 | €349 | -€206 | -37.1% |
| Furniture and vehicles | 24 | €931 | €6,157 | +€5,227 | +562% |
| Leasing and similar rights | 25 | €6,769 | €0 | -€6,769 | -100% |
| Other tangible fixed assets | 26 | €5,481 | €12,698 | +€7,217 | +132% |
| Current assets | 29/58 | €29,325 | €53,938 | +€24,613 | +83.9% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €20,892 | €20,980 | +€88 | +0.4% |
| Trade receivables | 40 | €20,892 | €20,862 | -€29 | -0.1% |
| Other amounts receivable | 41 | - | €117 | +€117 | |
| Cash at bank and in hand | 54/58 | €7,505 | €627 | -€6,878 | -91.7% |
| Deferred charges and accrued income | 490/1 | €928 | €2,331 | +€1,403 | +151% |
| Total equity and liabilities | 10/49 | €69,139 | €96,219 | +€27,080 | +39.2% |
| Equity | 10/15 | €28,810 | €61,415 | +€32,605 | +113% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,810 | €60,415 | +€32,605 | +117% |
| Distributable reserves | 133 | €27,810 | €60,415 | +€32,605 | +117% |
| Amounts payable | 17/49 | €40,329 | €34,805 | -€5,524 | -13.7% |
| Amounts payable within one year | 42/48 | €40,243 | €33,033 | -€7,211 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €1,174 | €0 | -€1,174 | -100% |
| Trade debts | 44 | €4,263 | €2,992 | -€1,271 | -29.8% |
| Suppliers | 440/4 | €4,263 | €2,992 | -€1,271 | -29.8% |
| Advances received on contracts in progress | 46 | €1,048 | €742 | -€306 | -29.2% |
| Taxes, remuneration and social security | 45 | €13,769 | €24,548 | +€10,779 | +78.3% |
| Taxes | 450/3 | €10,969 | €21,448 | +€10,479 | +95.5% |
| Remuneration and social security | 454/9 | €2,800 | €3,100 | +€300 | +10.7% |
| Other amounts payable | 47/48 | €19,990 | €4,751 | -€15,240 | -76.2% |
| Accrued charges and deferred income | 492/3 | €86 | €1,772 | +€1,686 | +1,971% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,426 | €9,961 | -€3,465 | -25.8% |
| Other operating charges | 640/8 | €2,481 | €1,969 | -€512 | -20.6% |
| Gross operating margin | 9900 | €54,698 | €56,950 | +€2,251 | +4.1% |
| Operating profit (loss) | 9901 | €38,791 | €45,020 | +€6,228 | +16.1% |
| Financial income | 75/76B | €0 | €1,623 | +€1,623 | +954,547% |
| Recurring financial income | 75 | €0 | €1,623 | +€1,623 | +954,547% |
| Financial charges | 65/66B | €1,307 | €539 | -€768 | -58.8% |
| Recurring financial charges | 65 | €1,307 | €539 | -€768 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €37,484 | €46,103 | +€8,619 | +23.0% |
| Income taxes | 67/77 | €9,674 | €13,499 | +€3,824 | +39.5% |
| Profit (loss) for the period | 9904 | €27,810 | €32,605 | +€4,795 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,810 | €32,605 | +€4,795 | +17.2% |
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 14 October 2026 via checked.be.