jorgeninoca: 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.
jorgeninoca
Largest movements
- Cash +€78,257
up €78,257 (+248.4%), from €31,507 to €109,764
mainly Net result for the year (+€73,139) and Tax, wage and social debts (+€11,715)
- Receivables within one year +€9,177
up €9,177 (+130.0%), from €7,059 to €16,236
of which Trade receivables: +€8,450
- Tangible fixed assets -€2,200
down €2,200 (-37.9%), from €5,801 to €3,601
of which Plant, machinery and equipment: -€1,900
- Profit (loss) carried forward +€73,139
up €73,139 (+212.5%), from €34,423 to €107,562
- Tax, wage and social debts +€11,715
up €11,715 (+136.8%), from €8,566 to €20,280
- Gross operating margin +€50,498
up €50,498 (+116.1%), from €43,496 to €93,994
- Taxes +€10,050
up €10,050 (+117.3%), from €8,566 to €18,616
- Depreciation +€1,702
up €1,702 (+342.0%), from €498 to €2,200
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 | €44,700 | €129,601 | +€84,901 | +189.9% |
| Fixed assets | 21/28 | €5,801 | €3,601 | -€2,200 | -37.9% |
| Tangible fixed assets | 22/27 | €5,801 | €3,601 | -€2,200 | -37.9% |
| Plant, machinery and equipment | 23 | €5,211 | €3,311 | -€1,900 | -36.5% |
| Furniture and vehicles | 24 | €590 | €290 | -€300 | -50.8% |
| Current assets | 29/58 | €38,899 | €125,999 | +€87,100 | +223.9% |
| Amounts receivable within one year | 40/41 | €7,059 | €16,236 | +€9,177 | +130.0% |
| Trade receivables | 40 | €6,500 | €14,950 | +€8,450 | +130.0% |
| Other amounts receivable | 41 | €559 | €1,286 | +€727 | +129.9% |
| Cash at bank and in hand | 54/58 | €31,507 | €109,764 | +€78,257 | +248.4% |
| Deferred charges and accrued income | 490/1 | €333 | - | -€333 | |
| Total equity and liabilities | 10/49 | €44,700 | €129,601 | +€84,901 | +189.9% |
| Equity | 10/15 | €35,423 | €108,562 | +€73,139 | +206.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,423 | €107,562 | +€73,139 | +212.5% |
| Amounts payable | 17/49 | €9,277 | €21,039 | +€11,762 | +126.8% |
| Amounts payable within one year | 42/48 | €9,277 | €21,039 | +€11,762 | +126.8% |
| Trade debts | 44 | €711 | €759 | +€48 | +6.7% |
| Suppliers | 440/4 | €711 | €759 | +€48 | +6.7% |
| Taxes, remuneration and social security | 45 | €8,566 | €20,280 | +€11,715 | +136.8% |
| Taxes | 450/3 | €8,566 | €20,280 | +€11,715 | +136.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €2,200 | +€1,702 | +342.0% |
| Gross operating margin | 9900 | €43,496 | €93,994 | +€50,498 | +116.1% |
| Operating profit (loss) | 9901 | €42,999 | €91,795 | +€48,796 | +113.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10 | €40 | +€30 | +300.0% |
| Recurring financial charges | 65 | €10 | €40 | +€30 | +300.0% |
| Profit (loss) for the period before taxes | 9903 | €42,989 | €91,755 | +€48,766 | +113.4% |
| Income taxes | 67/77 | €8,566 | €18,616 | +€10,050 | +117.3% |
| Profit (loss) for the period | 9904 | €34,423 | €73,139 | +€38,715 | +112.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,423 | €73,139 | +€38,715 | +112.5% |
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.