JORIS: what changed
Two fiscal 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.
JORIS
Largest movements
- Receivables within one year +€40,433
up €40,433 (+16.7%), from €242,775 to €283,208
of which Trade receivables: +€42,184
- Stocks and contracts -€17,994
down €17,994 (-37.7%), from €47,720 to €29,726
- Tangible fixed assets -€11,870
down €11,870 (-7.3%), from €163,726 to €151,855
of which Land and buildings: -€6,965
- Trade debts +€22,000
up €22,000 (+24.2%), from €90,835 to €112,835
- Debts after one year -€11,742
down €11,742 (-15.9%), from €74,010 to €62,268
- Gross operating margin -€45,737
down €45,737 (-40.6%), from €112,736 to €67,000
- Staff costs -€30,796
down €30,796 (-100.0%), from €30,796 to €0
- Depreciation -€4,717
down €4,717 (-31.7%), from €14,872 to €10,155
- Financial charges +€4,617
up €4,617 (+9.9%), from €46,676 to €51,294
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €468,559 | €477,375 | +€8,815 | +1.9% |
| Fixed assets | 21/28 | €171,654 | €158,355 | -€13,299 | -7.7% |
| Tangible fixed assets | 22/27 | €163,726 | €151,855 | -€11,870 | -7.3% |
| Land and buildings | 22 | €150,659 | €143,694 | -€6,965 | -4.6% |
| Plant, machinery and equipment | 23 | €570 | €1,087 | +€517 | +90.6% |
| Furniture and vehicles | 24 | €11,296 | €6,155 | -€5,141 | -45.5% |
| Other tangible fixed assets | 26 | €1,201 | €920 | -€281 | -23.4% |
| Financial fixed assets | 28 | €7,928 | €6,499 | -€1,429 | -18.0% |
| Current assets | 29/58 | €296,906 | €319,020 | +€22,114 | +7.4% |
| Stocks and contracts in progress | 3 | €47,720 | €29,726 | -€17,994 | -37.7% |
| Stocks | 30/36 | €47,720 | €29,726 | -€17,994 | -37.7% |
| Amounts receivable within one year | 40/41 | €242,775 | €283,208 | +€40,433 | +16.7% |
| Trade receivables | 40 | €206,919 | €249,104 | +€42,184 | +20.4% |
| Other amounts receivable | 41 | €35,856 | €34,105 | -€1,751 | -4.9% |
| Deferred charges and accrued income | 490/1 | €6,411 | €6,086 | -€325 | -5.1% |
| Total equity and liabilities | 10/49 | €468,559 | €477,375 | +€8,815 | +1.9% |
| Equity | 10/15 | €219,224 | €220,749 | +€1,525 | +0.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €213,018 | €215,245 | +€2,226 | +1.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €213,018 | €215,245 | +€2,226 | +1.0% |
| Profit (loss) carried forward | 14 | - | -€701 | -€701 | |
| Amounts payable | 17/49 | €249,336 | €256,626 | +€7,290 | +2.9% |
| Amounts payable after more than one year | 17 | €74,010 | €62,268 | -€11,742 | -15.9% |
| Financial debts | 170/4 | €74,010 | €62,268 | -€11,742 | -15.9% |
| Amounts payable within one year | 42/48 | €175,326 | €194,223 | +€18,897 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €15,468 | €11,742 | -€3,726 | -24.1% |
| Financial debts | 43 | €61,381 | €63,204 | +€1,823 | +3.0% |
| Credit institutions | 430/8 | €61,381 | €63,204 | +€1,823 | +3.0% |
| Trade debts | 44 | €90,835 | €112,835 | +€22,000 | +24.2% |
| Suppliers | 440/4 | €90,835 | €112,835 | +€22,000 | +24.2% |
| Taxes, remuneration and social security | 45 | €7,642 | €6,441 | -€1,201 | -15.7% |
| Taxes | 450/3 | €5,135 | €6,441 | +€1,306 | +25.4% |
| Remuneration and social security | 454/9 | €2,507 | €0 | -€2,507 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €135 | +€135 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,796 | €0 | -€30,796 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,872 | €10,155 | -€4,717 | -31.7% |
| Other operating charges | 640/8 | €2,588 | €2,643 | +€55 | +2.1% |
| Non-recurring operating charges | 66A | €11,810 | €2,121 | -€9,689 | -82.0% |
| Gross operating margin | 9900 | €112,736 | €67,000 | -€45,737 | -40.6% |
| Operating profit (loss) | 9901 | €52,670 | €52,081 | -€589 | -1.1% |
| Financial income | 75/76B | €2,348 | €1,904 | -€444 | -18.9% |
| Recurring financial income | 75 | €2,348 | €1,904 | -€444 | -18.9% |
| Financial charges | 65/66B | €46,676 | €51,294 | +€4,617 | +9.9% |
| Recurring financial charges | 65 | €46,676 | €51,294 | +€4,617 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €8,341 | €2,691 | -€5,650 | -67.7% |
| Income taxes | 67/77 | €1,514 | €1,166 | -€348 | -23.0% |
| Profit (loss) for the period | 9904 | €6,828 | €1,525 | -€5,302 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,828 | €1,525 | -€5,302 | -77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.