JorgB: 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.
JorgB
Largest movements
- Cash +€32,702
up €32,702 (+6745.6%), from €485 to €33,186
mainly Tax, wage and social debts (+€9,387) and Other debts (+€9,033)
- Receivables within one year -€6,462
no longer reported in 2025 (was €6,462)
- Tax, wage and social debts +€9,387
up €9,387 (+161.2%), from €5,823 to €15,210
of which Remuneration and social security: +€8,948
- Other debts +€9,033
new in 2025: €9,033
- Reserves +€5,565
new in 2025: €5,565
- Profit (loss) carried forward +€2,014
no longer reported in 2025 (was -€2,014)
- Gross operating margin +€13,221
up €13,221, from -€1,168 to €12,053
- Taxes +€2,950
up €2,950 (+363.0%), from €813 to €3,762
- Other operating charges +€320
new in 2025: €320
- Depreciation +€194
up €194 (+140.0%), from €139 to €333
- Financial income -€127
no longer reported in 2025 (was €127)
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 | €7,808 | €33,714 | +€25,906 | +331.8% |
| Fixed assets | 21/28 | €861 | €528 | -€333 | -38.7% |
| Tangible fixed assets | 22/27 | €861 | €528 | -€333 | -38.7% |
| Furniture and vehicles | 24 | €861 | €528 | -€333 | -38.7% |
| Current assets | 29/58 | €6,947 | €33,186 | +€26,240 | +377.7% |
| Amounts receivable within one year | 40/41 | €6,462 | - | -€6,462 | |
| Other amounts receivable | 41 | €6,462 | - | -€6,462 | |
| Cash at bank and in hand | 54/58 | €485 | €33,186 | +€32,702 | +6745.6% |
| Total equity and liabilities | 10/49 | €7,808 | €33,714 | +€25,906 | +331.8% |
| Equity | 10/15 | €986 | €8,565 | +€7,579 | +768.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,565 | +€5,565 | |
| Distributable reserves | 133 | - | €5,565 | +€5,565 | |
| Profit (loss) carried forward | 14 | -€2,014 | - | +€2,014 | |
| Amounts payable | 17/49 | €6,822 | €25,149 | +€18,327 | +268.7% |
| Amounts payable within one year | 42/48 | €6,822 | €25,149 | +€18,327 | +268.7% |
| Trade debts | 44 | €998 | €905 | -€93 | -9.3% |
| Suppliers | 440/4 | €998 | €905 | -€93 | -9.3% |
| Taxes, remuneration and social security | 45 | €5,823 | €15,210 | +€9,387 | +161.2% |
| Taxes | 450/3 | €3,823 | €4,262 | +€439 | +11.5% |
| Remuneration and social security | 454/9 | €2,000 | €10,948 | +€8,948 | +447.4% |
| Other amounts payable | 47/48 | - | €9,033 | +€9,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €333 | +€194 | +140.0% |
| Other operating charges | 640/8 | - | €320 | +€320 | |
| Gross operating margin | 9900 | -€1,168 | €12,053 | +€13,221 | |
| Operating profit (loss) | 9901 | -€1,307 | €11,399 | +€12,706 | |
| Financial income | 75/76B | €127 | - | -€127 | |
| Recurring financial income | 75 | €127 | - | -€127 | |
| Financial charges | 65/66B | €22 | €58 | +€36 | +164.7% |
| Recurring financial charges | 65 | €22 | €58 | +€36 | +164.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,202 | €11,341 | +€12,543 | |
| Income taxes | 67/77 | €813 | €3,762 | +€2,950 | +363.0% |
| Profit (loss) for the period | 9904 | -€2,014 | €7,579 | +€9,593 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,014 | €7,579 | +€9,593 |
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 10 October 2026 via checked.be.