JORI: 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.
JORI
Largest movements
- Tangible fixed assets -€20,891
down €20,891 (-6.4%), from €327,694 to €306,802
of which Land and buildings: -€20,503
- Receivables within one year +€9,000
up €9,000, from €0 to €9,000
- Debts after one year -€13,309
down €13,309 (-14.5%), from €91,677 to €78,367
- Financial income -€425
down €425 (-100%), from €425 to €0
- Financial charges -€329
down €329 (-10.7%), from €3,071 to €2,742
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 | €331,622 | €320,441 | -€11,181 | -3.4% |
| Fixed assets | 21/28 | €327,694 | €306,802 | -€20,891 | -6.4% |
| Tangible fixed assets | 22/27 | €327,694 | €306,802 | -€20,891 | -6.4% |
| Land and buildings | 22 | €326,981 | €306,478 | -€20,503 | -6.3% |
| Furniture and vehicles | 24 | €713 | €324 | -€388 | -54.5% |
| Current assets | 29/58 | €3,929 | €13,639 | +€9,710 | +247% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €9,000 | +€9,000 | |
| Other amounts receivable | 41 | €0 | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €3,929 | €4,639 | +€710 | +18.1% |
| Total equity and liabilities | 10/49 | €331,622 | €320,441 | -€11,181 | -3.4% |
| Equity | 10/15 | €5,422 | €6,195 | +€773 | +14.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €35,973 | €35,973 | = | 0.0% |
| Distributable reserves | 133 | €35,973 | €35,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,143 | -€48,370 | +€773 | +1.6% |
| Amounts payable | 17/49 | €326,200 | €314,246 | -€11,954 | -3.7% |
| Amounts payable after more than one year | 17 | €91,677 | €78,367 | -€13,309 | -14.5% |
| Financial debts | 170/4 | €91,677 | €78,367 | -€13,309 | -14.5% |
| Amounts payable within one year | 42/48 | €234,524 | €235,878 | +€1,355 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €12,971 | €13,309 | +€339 | +2.6% |
| Taxes, remuneration and social security | 45 | €41 | €0 | -€41 | -100% |
| Taxes | 450/3 | €41 | €0 | -€41 | -100% |
| Other amounts payable | 47/48 | €221,512 | €222,569 | +€1,057 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,891 | €20,891 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,310 | €4,444 | +€134 | +3.1% |
| Gross operating margin | 9900 | €29,052 | €28,850 | -€202 | -0.7% |
| Operating profit (loss) | 9901 | €3,851 | €3,515 | -€336 | -8.7% |
| Financial income | 75/76B | €425 | €0 | -€425 | -100% |
| Recurring financial income | 75 | €425 | €0 | -€425 | -100% |
| Financial charges | 65/66B | €3,071 | €2,742 | -€329 | -10.7% |
| Recurring financial charges | 65 | €3,071 | €2,742 | -€329 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €1,205 | €773 | -€432 | -35.8% |
| Profit (loss) for the period | 9904 | €1,205 | €773 | -€432 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,205 | €773 | -€432 | -35.8% |
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 19 October 2026 via checked.be.