JORIS IJS BE: what changed
What changed
JORIS IJS BE
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
€110,960
2024 · -€12,191+€123,151
Equity
€63,702
2024 · -€47,258+€110,960
Cash
€4,505
2024 · €5,665-€1,159
Balance sheet total
€392,194
2024 · €470,480-€78,286
Largest movements
Assets
- Stocks and contracts -€107,213
down €107,213 (-67.5%), from €158,814 to €51,601
- Receivables within one year +€72,609
up €72,609 (+50.0%), from €145,246 to €217,856
of which Other amounts receivable: +€86,806
- Tangible fixed assets -€40,257
down €40,257 (-27.1%), from €148,573 to €108,315
Equity and liabilities
- Trade debts -€189,990
down €189,990 (-61.0%), from €311,392 to €121,401
- Profit (loss) carried forward +€65,858
up €65,858, from -€65,858 to €0
- Debts after one year -€50,836
down €50,836 (-38.2%), from €132,974 to €82,138
- Reserves +€45,102
new in 2025: €45,102
- Short-term financial debts +€38,080
up €38,080 (+319%), from €11,920 to €50,000
of which Credit institutions: +€50,000
Income statement
- Gross operating margin +€265,353
up €265,353 (+33.5%), from €791,807 to €1.1m
- Turnover +€211,859
up €211,859 (+11.5%), from €1.8m to €2.1m
- Staff costs +€112,811
up €112,811 (+15.7%), from €720,735 to €833,546
- Purchases and services -€45,096
down €45,096 (-4.2%), from €1.1m to €1.0m
- Taxes +€35,345
up €35,345 (+3,606,643%), from €1 to €35,346
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.
Result 2024
-€12,191
Gross operating margin
+€265,353
Staff costs
-€112,811
Depreciation
+€868
Write-downs
+€5,818
Other operating charges
-€3,524
Financial income
-€54
Financial charges
+€2,846
Taxes
-€35,345
Result 2025
€110,960
raises the resultlowers the result
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.
From operations
+€9,602
Investment
€0
Financing
-€10,761
Cash 2024
€5,665
From operations (derived)
+€9,602
Net result for the year
+€110,960
Depreciation
+€40,257
Stocks and contracts
+€107,213
Receivables within one year
-€72,609
Deferred charges and accrued income
+€2,266
Trade debts
-€189,990
Tax, wage and social debts
+€758
Other debts
+€248
Accrued charges and deferred income
+€10,500
Financing
-€10,761
Debts after one year
-€50,836
Current portion of long-term debt
+€1,995
Short-term financial debts
+€38,080
Cash 2025
€4,505
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €470,480 | €392,194 | -€78,286 | -16.6% |
| Fixed assets | 21/28 | €148,573 | €108,315 | -€40,257 | -27.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €148,573 | €108,315 | -€40,257 | -27.1% |
| Plant, machinery and equipment | 23 | €43,803 | €29,595 | -€14,209 | -32.4% |
| Furniture and vehicles | 24 | €38,860 | €28,309 | -€10,551 | -27.2% |
| Leasing and similar rights | 25 | €65,909 | €50,411 | -€15,498 | -23.5% |
| Current assets | 29/58 | €321,907 | €283,879 | -€38,029 | -11.8% |
| Stocks and contracts in progress | 3 | €158,814 | €51,601 | -€107,213 | -67.5% |
| Stocks | 30/36 | €158,814 | €51,601 | -€107,213 | -67.5% |
| Amounts receivable within one year | 40/41 | €145,246 | €217,856 | +€72,609 | +50.0% |
| Trade receivables | 40 | €29,217 | €15,020 | -€14,197 | -48.6% |
| Other amounts receivable | 41 | €116,030 | €202,836 | +€86,806 | +74.8% |
| Cash at bank and in hand | 54/58 | €5,665 | €4,505 | -€1,159 | -20.5% |
| Deferred charges and accrued income | 490/1 | €12,182 | €9,916 | -€2,266 | -18.6% |
| Total equity and liabilities | 10/49 | €470,480 | €392,194 | -€78,286 | -16.6% |
| Equity | 10/15 | -€47,258 | €63,702 | +€110,960 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €45,102 | +€45,102 | |
| Distributable reserves | 133 | - | €45,102 | +€45,102 | |
| Profit (loss) carried forward | 14 | -€65,858 | €0 | +€65,858 | |
| Amounts payable | 17/49 | €517,738 | €328,492 | -€189,246 | -36.6% |
| Amounts payable after more than one year | 17 | €132,974 | €82,138 | -€50,836 | -38.2% |
| Financial debts | 170/4 | €132,974 | €82,138 | -€50,836 | -38.2% |
| Amounts payable within one year | 42/48 | €384,764 | €235,855 | -€148,910 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €48,841 | €50,836 | +€1,995 | +4.1% |
| Financial debts | 43 | €11,920 | €50,000 | +€38,080 | +319% |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Other loans | 439 | €11,920 | €0 | -€11,920 | -100% |
| Trade debts | 44 | €311,392 | €121,401 | -€189,990 | -61.0% |
| Suppliers | 440/4 | €311,392 | €121,401 | -€189,990 | -61.0% |
| Taxes, remuneration and social security | 45 | €12,056 | €12,814 | +€758 | +6.3% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €12,056 | €12,814 | +€758 | +6.3% |
| Other amounts payable | 47/48 | €556 | €803 | +€248 | +44.6% |
| Accrued charges and deferred income | 492/3 | - | €10,500 | +€10,500 | |
| Turnover | 70 | €1,848,722 | €2,060,580 | +€211,859 | +11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,062,433 | €1,017,337 | -€45,096 | -4.2% |
| Remuneration, social security and pensions | 62 | €720,735 | €833,546 | +€112,811 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,125 | €40,257 | -€868 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€5,818 | -€5,818 | |
| Other operating charges | 640/8 | €16,804 | €20,328 | +€3,524 | +21.0% |
| Gross operating margin | 9900 | €791,807 | €1,057,160 | +€265,353 | +33.5% |
| Operating profit (loss) | 9901 | €13,143 | €168,847 | +€155,704 | +1,185% |
| Financial income | 75/76B | €147 | €93 | -€54 | -36.7% |
| Recurring financial income | 75 | €147 | €93 | -€54 | -36.7% |
| Financial charges | 65/66B | €25,480 | €22,634 | -€2,846 | -11.2% |
| Recurring financial charges | 65 | €25,480 | €22,634 | -€2,846 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,190 | €146,306 | +€158,496 | |
| Income taxes | 67/77 | €1 | €35,346 | +€35,345 | +3,606,643% |
| Profit (loss) for the period | 9904 | -€12,191 | €110,960 | +€123,151 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,191 | €110,960 | +€123,151 |
Next steps
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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 3 November 2026 via checked.be.