JORIFLEUR: 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.
JORIFLEUR
Largest movements
- Stocks and contracts +€79,850
new in 2025: €79,850
- Tangible fixed assets -€7,500
down €7,500 (-4.6%), from €163,750 to €156,250
- Receivables within one year -€5,968
down €5,968 (-42.8%), from €13,944 to €7,975
of which Trade receivables: -€3,667
- Reserves +€44,161
up €44,161 (+41.2%), from €107,181 to €151,342
of which Distributable reserves: +€44,161
- Tax, wage and social debts +€22,365
up €22,365 (+204%), from €10,955 to €33,320
- Debts after one year -€16,605
down €16,605 (-13.3%), from €124,854 to €108,249
- Other debts +€15,047
new in 2025: €15,047
- Profit (loss) carried forward +€4,822
up €4,822 (+22.0%), from €21,883 to €26,706
- Gross operating margin +€66,432
up €66,432 (+144%), from €46,292 to €112,724
- Taxes +€21,573
up €21,573 (+197%), from €10,955 to €32,528
- Other operating charges +€2,443
up €2,443 (+242%), from €1,010 to €3,452
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 | €291,821 | €361,003 | +€69,182 | +23.7% |
| Fixed assets | 21/28 | €163,750 | €156,250 | -€7,500 | -4.6% |
| Tangible fixed assets | 22/27 | €163,750 | €156,250 | -€7,500 | -4.6% |
| Land and buildings | 22 | €163,750 | €156,250 | -€7,500 | -4.6% |
| Current assets | 29/58 | €128,071 | €204,753 | +€76,682 | +59.9% |
| Stocks and contracts in progress | 3 | - | €79,850 | +€79,850 | |
| Stocks | 30/36 | - | €79,850 | +€79,850 | |
| Amounts receivable within one year | 40/41 | €13,944 | €7,975 | -€5,968 | -42.8% |
| Trade receivables | 40 | €6,087 | €2,420 | -€3,667 | -60.2% |
| Other amounts receivable | 41 | €7,857 | €5,555 | -€2,301 | -29.3% |
| Cash at bank and in hand | 54/58 | €114,127 | €116,927 | +€2,800 | +2.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €291,821 | €361,003 | +€69,182 | +23.7% |
| Equity | 10/15 | €135,265 | €184,248 | +€48,983 | +36.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,181 | €151,342 | +€44,161 | +41.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €107,181 | €151,342 | +€44,161 | +41.2% |
| Profit (loss) carried forward | 14 | €21,883 | €26,706 | +€4,822 | +22.0% |
| Amounts payable | 17/49 | €156,556 | €176,755 | +€20,199 | +12.9% |
| Amounts payable after more than one year | 17 | €124,854 | €108,249 | -€16,605 | -13.3% |
| Financial debts | 170/4 | €124,854 | €108,249 | -€16,605 | -13.3% |
| Amounts payable within one year | 42/48 | €27,035 | €68,506 | +€41,471 | +153% |
| Current portion of amounts payable after more than one year | 42 | €16,080 | €16,605 | +€525 | +3.3% |
| Trade debts | 44 | €0 | €3,534 | +€3,534 | |
| Suppliers | 440/4 | €0 | €3,534 | +€3,534 | |
| Taxes, remuneration and social security | 45 | €10,955 | €33,320 | +€22,365 | +204% |
| Taxes | 450/3 | €10,955 | €33,320 | +€22,365 | +204% |
| Other amounts payable | 47/48 | - | €15,047 | +€15,047 | |
| Accrued charges and deferred income | 492/3 | €4,667 | €0 | -€4,667 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,010 | €3,452 | +€2,443 | +242% |
| Gross operating margin | 9900 | €46,292 | €112,724 | +€66,432 | +144% |
| Operating profit (loss) | 9901 | €37,783 | €101,772 | +€63,989 | +169% |
| Financial income | 75/76B | €0 | €0 | +€0 | +21.4% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +21.4% |
| Financial charges | 65/66B | €4,936 | €4,421 | -€515 | -10.4% |
| Recurring financial charges | 65 | €4,936 | €4,421 | -€515 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €32,847 | €97,350 | +€64,504 | +196% |
| Income taxes | 67/77 | €10,955 | €32,528 | +€21,573 | +197% |
| Profit (loss) for the period | 9904 | €21,892 | €64,822 | +€42,931 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €21,892 | €64,822 | +€42,931 | +196% |
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 24 October 2026 via checked.be.