JORIS & CO: what changed
JORIS & CO
Largest movements
- Receivables within one year -€20,157
down €20,157 (-45.0%), from €44,748 to €24,591
of which Trade receivables: -€20,674
- Current investments -€12,657
down €12,657 (-23.8%), from €53,093 to €40,436
- Cash -€6,077
down €6,077 (-35.2%), from €17,259 to €11,181
mainly Contributions, distributions and other (-€15,602) and Tax, wage and social debts (-€15,009)
- Deferred charges and accrued income +€3,933
up €3,933 (+84.3%), from €4,662 to €8,595
- Tax, wage and social debts -€15,009
down €15,009 (-60.1%), from €24,977 to €9,968
of which Taxes: -€17,810
- Advances received -€12,614
no longer reported in 2026 (was €12,614)
- Trade debts +€8,557
up €8,557 (+37.6%), from €22,761 to €31,318
- Reserves -€8,150
down €8,150 (-9.4%), from €87,113 to €78,963
of which Distributable reserves: -€8,150
- Current portion of long-term debt -€3,362
no longer reported in 2026 (was €3,362)
- Gross operating margin -€31,540
down €31,540 (-48.6%), from €64,859 to €33,319
- Taxes -€9,599
down €9,599 (-63.4%), from €15,141 to €5,542
- Staff costs +€2,762
up €2,762 (+47.2%), from €5,854 to €8,615
- Financial income -€1,909
down €1,909 (-87.5%), from €2,180 to €272
of which Non-recurring financial income: -€2,036
- Other operating charges -€1,138
down €1,138 (-37.0%), from €3,079 to €1,940
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,615 | €112,518 | -€35,097 | -23.8% |
| Fixed assets | 21/28 | €27,853 | €27,714 | -€139 | -0.5% |
| Tangible fixed assets | 22/27 | €27,853 | €27,714 | -€139 | -0.5% |
| Plant, machinery and equipment | 23 | €1,484 | €551 | -€934 | -62.9% |
| Furniture and vehicles | 24 | €2,828 | €3,047 | +€219 | +7.8% |
| Other tangible fixed assets | 26 | €23,541 | €24,116 | +€575 | +2.4% |
| Current assets | 29/58 | €119,762 | €84,804 | -€34,958 | -29.2% |
| Amounts receivable within one year | 40/41 | €44,748 | €24,591 | -€20,157 | -45.0% |
| Trade receivables | 40 | €44,748 | €24,074 | -€20,674 | -46.2% |
| Other amounts receivable | 41 | - | €517 | +€517 | |
| Current investments | 50/53 | €53,093 | €40,436 | -€12,657 | -23.8% |
| Cash at bank and in hand | 54/58 | €17,259 | €11,181 | -€6,077 | -35.2% |
| Deferred charges and accrued income | 490/1 | €4,662 | €8,595 | +€3,933 | +84.3% |
| Total equity and liabilities | 10/49 | €147,615 | €112,518 | -€35,097 | -23.8% |
| Equity | 10/15 | €63,780 | €55,630 | -€8,150 | -12.8% |
| Reserves | 13 | €87,113 | €78,963 | -€8,150 | -9.4% |
| Tax-exempt reserves | 132 | €27,336 | €27,336 | = | 0.0% |
| Distributable reserves | 133 | €59,777 | €51,626 | -€8,150 | -13.6% |
| Profit (loss) carried forward | 14 | -€23,333 | -€23,333 | = | 0.0% |
| Amounts payable | 17/49 | €83,835 | €56,888 | -€26,947 | -32.1% |
| Amounts payable within one year | 42/48 | €81,461 | €56,888 | -€24,573 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €3,362 | - | -€3,362 | |
| Trade debts | 44 | €22,761 | €31,318 | +€8,557 | +37.6% |
| Suppliers | 440/4 | €22,761 | €31,318 | +€8,557 | +37.6% |
| Advances received on contracts in progress | 46 | €12,614 | - | -€12,614 | |
| Taxes, remuneration and social security | 45 | €24,977 | €9,968 | -€15,009 | -60.1% |
| Taxes | 450/3 | €24,086 | €6,277 | -€17,810 | -73.9% |
| Remuneration and social security | 454/9 | €890 | €3,691 | +€2,801 | +315% |
| Other amounts payable | 47/48 | €17,747 | €15,602 | -€2,145 | -12.1% |
| Accrued charges and deferred income | 492/3 | €2,374 | - | -€2,374 | |
| Remuneration, social security and pensions | 62 | €5,854 | €8,615 | +€2,762 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,250 | €7,625 | +€375 | +5.2% |
| Other operating charges | 640/8 | €3,079 | €1,940 | -€1,138 | -37.0% |
| Non-recurring operating charges | 66A | €357 | - | -€357 | |
| Gross operating margin | 9900 | €64,859 | €33,319 | -€31,540 | -48.6% |
| Operating profit (loss) | 9901 | €48,320 | €15,138 | -€33,182 | -68.7% |
| Financial income | 75/76B | €2,180 | €272 | -€1,909 | -87.5% |
| Recurring financial income | 75 | €144 | €272 | +€128 | +88.6% |
| Non-recurring financial income | 76B | €2,036 | - | -€2,036 | |
| Financial charges | 65/66B | €2,172 | €2,417 | +€244 | +11.3% |
| Recurring financial charges | 65 | €2,172 | €2,417 | +€244 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €48,328 | €12,993 | -€35,335 | -73.1% |
| Income taxes | 67/77 | €15,141 | €5,542 | -€9,599 | -63.4% |
| Profit (loss) for the period | 9904 | €33,187 | €7,452 | -€25,735 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,187 | €7,452 | -€25,735 | -77.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.