JORIS DE RYCK: 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.
JORIS DE RYCK
Largest movements
- Tangible fixed assets +€18,494
up €18,494 (+14.1%), from €131,299 to €149,793
of which Furniture and vehicles: +€29,381
- Cash +€3,978
up €3,978 (+11.9%), from €33,292 to €37,270
mainly Depreciation (+€24,006) and Debts after one year (+€23,823)
- Stocks and contracts -€2,744
down €2,744 (-28.9%), from €9,488 to €6,744
- Receivables within one year +€2,667
up €2,667 (+20.9%), from €12,757 to €15,424
of which Other amounts receivable: +€9,278
- Debts after one year +€23,823
up €23,823 (+103%), from €23,143 to €46,966
- Trade debts -€8,309
down €8,309 (-47.4%), from €17,510 to €9,202
- Current portion of long-term debt +€7,854
up €7,854 (+102%), from €7,713 to €15,567
- Other debts -€4,604
down €4,604 (-6.8%), from €67,250 to €62,646
- Reserves +€4,470
up €4,470 (+14.1%), from €31,760 to €36,230
- Gross operating margin +€6,033
up €6,033 (+22.0%), from €27,406 to €33,439
- Depreciation +€814
up €814 (+3.5%), from €23,192 to €24,006
- Staff costs +€637
new in 2025: €637
- Taxes +€479
up €479 (+63.6%), from €753 to €1,233
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 | €190,034 | €213,759 | +€23,725 | +12.5% |
| Fixed assets | 21/28 | €131,547 | €150,041 | +€18,494 | +14.1% |
| Tangible fixed assets | 22/27 | €131,299 | €149,793 | +€18,494 | +14.1% |
| Land and buildings | 22 | €43,875 | €37,125 | -€6,750 | -15.4% |
| Plant, machinery and equipment | 23 | €16,735 | €12,598 | -€4,137 | -24.7% |
| Furniture and vehicles | 24 | €70,689 | €100,070 | +€29,381 | +41.6% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €58,487 | €63,718 | +€5,231 | +8.9% |
| Stocks and contracts in progress | 3 | €9,488 | €6,744 | -€2,744 | -28.9% |
| Stocks | 30/36 | €9,488 | €6,744 | -€2,744 | -28.9% |
| Amounts receivable within one year | 40/41 | €12,757 | €15,424 | +€2,667 | +20.9% |
| Trade receivables | 40 | €11,862 | €5,251 | -€6,611 | -55.7% |
| Other amounts receivable | 41 | €895 | €10,173 | +€9,278 | +1,036% |
| Cash at bank and in hand | 54/58 | €33,292 | €37,270 | +€3,978 | +11.9% |
| Deferred charges and accrued income | 490/1 | €2,950 | €4,280 | +€1,330 | +45.1% |
| Total equity and liabilities | 10/49 | €190,034 | €213,759 | +€23,725 | +12.5% |
| Equity | 10/15 | €71,734 | €76,212 | +€4,478 | +6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,760 | €36,230 | +€4,470 | +14.1% |
| Distributable reserves | 133 | €31,760 | €36,230 | +€4,470 | +14.1% |
| Profit (loss) carried forward | 14 | €27,574 | €27,582 | +€8 | 0.0% |
| Amounts payable | 17/49 | €118,300 | €137,547 | +€19,247 | +16.3% |
| Amounts payable after more than one year | 17 | €23,143 | €46,966 | +€23,823 | +103% |
| Financial debts | 170/4 | €23,143 | €46,966 | +€23,823 | +103% |
| Amounts payable within one year | 42/48 | €94,722 | €90,181 | -€4,541 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €7,713 | €15,567 | +€7,854 | +102% |
| Trade debts | 44 | €17,510 | €9,202 | -€8,309 | -47.4% |
| Suppliers | 440/4 | €17,510 | €9,202 | -€8,309 | -47.4% |
| Taxes, remuneration and social security | 45 | €2,250 | €2,767 | +€517 | +23.0% |
| Taxes | 450/3 | €2,250 | €2,767 | +€517 | +23.0% |
| Other amounts payable | 47/48 | €67,250 | €62,646 | -€4,604 | -6.8% |
| Accrued charges and deferred income | 492/3 | €434 | €400 | -€34 | -7.9% |
| Remuneration, social security and pensions | 62 | - | €637 | +€637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,192 | €24,006 | +€814 | +3.5% |
| Other operating charges | 640/8 | €1,462 | €1,435 | -€27 | -1.9% |
| Gross operating margin | 9900 | €27,406 | €33,439 | +€6,033 | +22.0% |
| Operating profit (loss) | 9901 | €2,752 | €7,362 | +€4,610 | +168% |
| Financial income | 75/76B | €45 | €55 | +€10 | +23.1% |
| Recurring financial income | 75 | €45 | €55 | +€10 | +23.1% |
| Financial charges | 65/66B | €1,902 | €1,706 | -€196 | -10.3% |
| Recurring financial charges | 65 | €1,902 | €1,706 | -€196 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €894 | €5,710 | +€4,816 | +538% |
| Income taxes | 67/77 | €753 | €1,233 | +€479 | +63.6% |
| Profit (loss) for the period | 9904 | €141 | €4,478 | +€4,337 | +3,072% |
| Profit (loss) for the period to be appropriated | 9905 | €141 | €4,478 | +€4,337 | +3,072% |
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 21 October 2026 via checked.be.