JORICH: 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.
JORICH
Largest movements
- Cash +€129,065
up €129,065 (+40.6%), from €318,271 to €447,336
mainly Stocks and contracts (+€101,336) and Depreciation (+€35,336)
- Stocks and contracts -€101,336
down €101,336 (-97.5%), from €103,957 to €2,621
- Tangible fixed assets -€35,336
down €35,336 (-23.1%), from €153,028 to €117,693
of which Land and buildings: -€25,662
- Receivables within one year +€6,968
up €6,968 (+33.0%), from €21,109 to €28,077
of which Other amounts receivable: +€8,221
- Reserves -€6,709
down €6,709 (-1.2%), from €565,465 to €558,756
- Gross operating margin -€17,123
down €17,123 (-35.7%), from €47,952 to €30,830
- Financial income +€5,551
up €5,551 (+55,512,700%), from €0 to €5,551
of which Non-recurring financial income: +€4,000
- Other operating charges -€3,084
down €3,084 (-32.0%), from €9,642 to €6,558
- Taxes -€715
down €715 (-73.0%), from €979 to €264
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 | €599,727 | €597,693 | -€2,034 | -0.3% |
| Fixed assets | 21/28 | €153,161 | €117,826 | -€35,336 | -23.1% |
| Tangible fixed assets | 22/27 | €153,028 | €117,693 | -€35,336 | -23.1% |
| Land and buildings | 22 | €114,723 | €89,062 | -€25,662 | -22.4% |
| Plant, machinery and equipment | 23 | €849 | €541 | -€307 | -36.2% |
| Furniture and vehicles | 24 | €35,393 | €26,255 | -€9,137 | -25.8% |
| Other tangible fixed assets | 26 | €2,064 | €1,835 | -€229 | -11.1% |
| Financial fixed assets | 28 | €133 | €133 | = | 0.0% |
| Current assets | 29/58 | €446,565 | €479,867 | +€33,302 | +7.5% |
| Stocks and contracts in progress | 3 | €103,957 | €2,621 | -€101,336 | -97.5% |
| Stocks | 30/36 | €103,957 | €2,621 | -€101,336 | -97.5% |
| Amounts receivable within one year | 40/41 | €21,109 | €28,077 | +€6,968 | +33.0% |
| Trade receivables | 40 | €1,254 | €0 | -€1,254 | -100% |
| Other amounts receivable | 41 | €19,855 | €28,077 | +€8,221 | +41.4% |
| Cash at bank and in hand | 54/58 | €318,271 | €447,336 | +€129,065 | +40.6% |
| Deferred charges and accrued income | 490/1 | €3,228 | €1,833 | -€1,395 | -43.2% |
| Total equity and liabilities | 10/49 | €599,727 | €597,693 | -€2,034 | -0.3% |
| Equity | 10/15 | €590,265 | €583,556 | -€6,709 | -1.1% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €565,465 | €558,756 | -€6,709 | -1.2% |
| Distributable reserves | 133 | €565,465 | €558,756 | -€6,709 | -1.2% |
| Amounts payable | 17/49 | €9,462 | €14,137 | +€4,675 | +49.4% |
| Amounts payable within one year | 42/48 | €9,462 | €14,137 | +€4,675 | +49.4% |
| Trade debts | 44 | €462 | €2,533 | +€2,072 | +449% |
| Suppliers | 440/4 | €462 | €2,533 | +€2,072 | +449% |
| Taxes, remuneration and social security | 45 | €9,000 | €11,603 | +€2,604 | +28.9% |
| Taxes | 450/3 | €7,265 | €11,603 | +€4,339 | +59.7% |
| Remuneration and social security | 454/9 | €1,735 | €0 | -€1,735 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,324 | €35,336 | +€12 | 0.0% |
| Other operating charges | 640/8 | €9,642 | €6,558 | -€3,084 | -32.0% |
| Gross operating margin | 9900 | €47,952 | €30,830 | -€17,123 | -35.7% |
| Operating profit (loss) | 9901 | €2,986 | -€11,064 | -€14,050 | |
| Financial income | 75/76B | €0 | €5,551 | +€5,551 | +55,512,700% |
| Recurring financial income | 75 | €0 | €1,551 | +€1,551 | +15,512,700% |
| Non-recurring financial income | 76B | €0 | €4,000 | +€4,000 | |
| Financial charges | 65/66B | €1,237 | €932 | -€305 | -24.6% |
| Recurring financial charges | 65 | €1,237 | €932 | -€305 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €1,749 | -€6,445 | -€8,194 | |
| Income taxes | 67/77 | €979 | €264 | -€715 | -73.0% |
| Profit (loss) for the period | 9904 | €770 | -€6,709 | -€7,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €770 | -€6,709 | -€7,479 |
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 20 October 2026 via checked.be.