JORIS&DEVOSSE: what changed
JORIS&DEVOSSE
Largest movements
- Cash +€24,703
up €24,703 (+23.1%), from €106,796 to €131,499
mainly Net result for the year (+€74,863) and Other debts (+€74,259)
- Tangible fixed assets +€6,769
up €6,769 (+946%), from €716 to €7,485
- Other debts +€74,259
up €74,259 (+206%), from €36,050 to €110,309
- Reserves -€42,900
down €42,900 (-17.2%), from €248,760 to €205,860
- Financial income +€30,361
up €30,361 (+4,141%), from €733 to €31,094
- Gross operating margin +€9,104
up €9,104 (+13.9%), from €65,508 to €74,612
- Taxes +€6,724
up €6,724 (+34.4%), from €19,569 to €26,293
- Financial charges +€2,691
up €2,691 (+661%), from €407 to €3,098
- Depreciation +€1,077
up €1,077 (+587%), from €183 to €1,260
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,592 | €330,940 | +€30,348 | +10.1% |
| Fixed assets | 21/28 | €155,216 | €161,985 | +€6,769 | +4.4% |
| Tangible fixed assets | 22/27 | €716 | €7,485 | +€6,769 | +946% |
| Plant, machinery and equipment | 23 | €716 | €7,485 | +€6,769 | +946% |
| Financial fixed assets | 28 | €154,500 | €154,500 | = | 0.0% |
| Current assets | 29/58 | €145,377 | €168,955 | +€23,578 | +16.2% |
| Amounts receivable after more than one year | 29 | €33,150 | €33,750 | +€600 | +1.8% |
| Trade receivables | 290 | €33,150 | €33,750 | +€600 | +1.8% |
| Amounts receivable within one year | 40/41 | €5,431 | €3,707 | -€1,724 | -31.7% |
| Other amounts receivable | 41 | €5,431 | €3,707 | -€1,724 | -31.7% |
| Cash at bank and in hand | 54/58 | €106,796 | €131,499 | +€24,703 | +23.1% |
| Total equity and liabilities | 10/49 | €300,592 | €330,940 | +€30,348 | +10.1% |
| Equity | 10/15 | €255,908 | €213,371 | -€42,537 | -16.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €248,760 | €205,860 | -€42,900 | -17.2% |
| Distributable reserves | 133 | €248,760 | €205,860 | -€42,900 | -17.2% |
| Profit (loss) carried forward | 14 | €948 | €1,311 | +€363 | +38.3% |
| Amounts payable | 17/49 | €44,684 | €117,569 | +€72,885 | +163% |
| Amounts payable within one year | 42/48 | €44,684 | €117,569 | +€72,885 | +163% |
| Trade debts | 44 | €684 | €169 | -€515 | -75.3% |
| Suppliers | 440/4 | €684 | €169 | -€515 | -75.3% |
| Taxes, remuneration and social security | 45 | €7,950 | €7,091 | -€859 | -10.8% |
| Taxes | 450/3 | €7,950 | €7,091 | -€859 | -10.8% |
| Other amounts payable | 47/48 | €36,050 | €110,309 | +€74,259 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €1,260 | +€1,077 | +587% |
| Other operating charges | 640/8 | €35 | €192 | +€158 | +453% |
| Gross operating margin | 9900 | €65,508 | €74,612 | +€9,104 | +13.9% |
| Operating profit (loss) | 9901 | €65,290 | €73,159 | +€7,870 | +12.1% |
| Financial income | 75/76B | €733 | €31,094 | +€30,361 | +4,141% |
| Recurring financial income | 75 | €733 | €31,094 | +€30,361 | +4,141% |
| Financial charges | 65/66B | €407 | €3,098 | +€2,691 | +661% |
| Recurring financial charges | 65 | €407 | €3,098 | +€2,691 | +661% |
| Profit (loss) for the period before taxes | 9903 | €65,616 | €101,156 | +€35,540 | +54.2% |
| Income taxes | 67/77 | €19,569 | €26,293 | +€6,724 | +34.4% |
| Profit (loss) for the period | 9904 | €46,047 | €74,863 | +€28,816 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,047 | €74,863 | +€28,816 | +62.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.