JORIS MOTORS: what changed
What changed
JORIS MOTORS
NACE 46.730, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€66,075
2024 · €63,705+€2,370
Equity
€503,852
2024 · €475,777+€28,075
Cash
€122,339
2024 · €126,907-€4,568
Balance sheet total
€1.1m
2024 · €1.1m-€32,499
Largest movements
Assets
- Stocks and contracts -€44,925
down €44,925 (-14.8%), from €304,028 to €259,103
- Receivables within one year +€24,535
up €24,535 (+11.0%), from €222,253 to €246,788
of which Trade receivables: +€15,233
Equity and liabilities
- Trade debts -€56,038
down €56,038 (-25.0%), from €223,908 to €167,870
- Debts after one year -€29,759
down €29,759 (-11.6%), from €255,905 to €226,146
- Reserves +€28,000
up €28,000 (+13.5%), from €207,399 to €235,399
of which Distributable reserves: +€28,000
- Other debts +€18,127
up €18,127 (+41.1%), from €44,057 to €62,184
Income statement
- Gross operating margin +€15,646
up €15,646 (+6.8%), from €228,662 to €244,308
- Staff costs +€11,251
up €11,251 (+14.4%), from €78,133 to €89,384
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
€63,705
Gross operating margin
+€15,646
Staff costs
-€11,251
Depreciation
-€845
Other operating charges
+€108
Financial income
-€180
Financial charges
+€431
Taxes
-€1,541
Result 2025
€66,075
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
+€71,872
Investment
-€19,281
Financing
-€57,158
Cash 2024
€126,907
From operations (derived)
+€71,872
Net result for the year
+€66,075
Depreciation
+€27,053
Stocks and contracts
+€44,925
Receivables within one year
-€24,535
Deferred charges and accrued income
-€231
Trade debts
-€56,038
Tax, wage and social debts
-€3,504
Other debts
+€18,127
Investment (derived)
-€19,281
Investment in fixed assets (net)
-€19,281
Financing
-€57,158
Debts after one year
-€29,759
Current portion of long-term debt
+€601
Short-term financial debts
+€10,000
Contributions, distributions and other
-€38,000
Cash 2025
€122,339
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,148,204 | €1,115,705 | -€32,499 | -2.8% |
| Fixed assets | 21/28 | €491,132 | €483,360 | -€7,772 | -1.6% |
| Tangible fixed assets | 22/27 | €491,132 | €483,360 | -€7,772 | -1.6% |
| Land and buildings | 22 | €466,431 | €458,969 | -€7,462 | -1.6% |
| Plant, machinery and equipment | 23 | €1,719 | €902 | -€817 | -47.5% |
| Furniture and vehicles | 24 | €22,981 | €23,488 | +€507 | +2.2% |
| Current assets | 29/58 | €657,072 | €632,345 | -€24,727 | -3.8% |
| Stocks and contracts in progress | 3 | €304,028 | €259,103 | -€44,925 | -14.8% |
| Stocks | 30/36 | €304,028 | €259,103 | -€44,925 | -14.8% |
| Amounts receivable within one year | 40/41 | €222,253 | €246,788 | +€24,535 | +11.0% |
| Trade receivables | 40 | €32,811 | €48,044 | +€15,233 | +46.4% |
| Other amounts receivable | 41 | €189,442 | €198,744 | +€9,302 | +4.9% |
| Cash at bank and in hand | 54/58 | €126,907 | €122,339 | -€4,568 | -3.6% |
| Deferred charges and accrued income | 490/1 | €3,883 | €4,115 | +€231 | +6.0% |
| Total equity and liabilities | 10/49 | €1,148,204 | €1,115,705 | -€32,499 | -2.8% |
| Equity | 10/15 | €475,777 | €503,852 | +€28,075 | +5.9% |
| Contributions | 10/11 | €230,987 | €230,987 | = | 0.0% |
| Capital | 10 | €230,987 | €230,987 | = | 0.0% |
| Issued capital | 100 | €230,987 | €230,987 | = | 0.0% |
| Reserves | 13 | €207,399 | €235,399 | +€28,000 | +13.5% |
| Non-distributable reserves | 130/1 | €23,099 | €23,099 | = | 0.0% |
| Legal reserve | 130 | €23,099 | €23,099 | = | 0.0% |
| Distributable reserves | 133 | €184,300 | €212,300 | +€28,000 | +15.2% |
| Profit (loss) carried forward | 14 | €37,392 | €37,466 | +€75 | +0.2% |
| Amounts payable | 17/49 | €672,427 | €611,853 | -€60,574 | -9.0% |
| Amounts payable after more than one year | 17 | €255,905 | €226,146 | -€29,759 | -11.6% |
| Financial debts | 170/4 | €255,905 | €226,146 | -€29,759 | -11.6% |
| Amounts payable within one year | 42/48 | €416,522 | €385,707 | -€30,814 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €37,583 | €38,184 | +€601 | +1.6% |
| Financial debts | 43 | €103,480 | €113,480 | +€10,000 | +9.7% |
| Credit institutions | 430/8 | €103,480 | €113,480 | +€10,000 | +9.7% |
| Trade debts | 44 | €223,908 | €167,870 | -€56,038 | -25.0% |
| Suppliers | 440/4 | €223,908 | €167,870 | -€56,038 | -25.0% |
| Advances received on contracts in progress | 46 | €1,430 | €1,430 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,063 | €2,559 | -€3,504 | -57.8% |
| Taxes | 450/3 | €6,063 | €2,559 | -€3,504 | -57.8% |
| Other amounts payable | 47/48 | €44,057 | €62,184 | +€18,127 | +41.1% |
| Remuneration, social security and pensions | 62 | €78,133 | €89,384 | +€11,251 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,208 | €27,053 | +€845 | +3.2% |
| Other operating charges | 640/8 | €17,963 | €17,855 | -€108 | -0.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €228,662 | €244,308 | +€15,646 | +6.8% |
| Operating profit (loss) | 9901 | €106,357 | €110,016 | +€3,659 | +3.4% |
| Financial income | 75/76B | €4,779 | €4,599 | -€180 | -3.8% |
| Recurring financial income | 75 | €4,779 | €4,599 | -€180 | -3.8% |
| Financial charges | 65/66B | €22,724 | €22,293 | -€431 | -1.9% |
| Recurring financial charges | 65 | €22,724 | €22,293 | -€431 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €88,412 | €92,323 | +€3,910 | +4.4% |
| Income taxes | 67/77 | €24,707 | €26,248 | +€1,541 | +6.2% |
| Profit (loss) for the period | 9904 | €63,705 | €66,075 | +€2,370 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,705 | €66,075 | +€2,370 | +3.7% |
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 5 November 2026 via checked.be.