JORIS SERVICES: what changed
What changed
JORIS SERVICES
NACE 96.910, Personal service activities
filed annual accounts (NBB)
Net result for the year
€9,396
2024 · €9,506-€110
Equity
€84,176
2024 · €74,779+€9,396
Cash
€13,120
2024 · €16,780-€3,660
Balance sheet total
€1.0m
2024 · €1.0m+€1,445
Largest movements
Assets
- Receivables within one year +€48,930
up €48,930 (+18.6%), from €263,206 to €312,137
of which Trade receivables: +€48,142
- Tangible fixed assets -€41,632
down €41,632 (-6.5%), from €635,952 to €594,320
of which Land and buildings: -€36,016
Equity and liabilities
- Debts after one year -€94,598
down €94,598 (-47.4%), from €199,518 to €104,919
- Tax, wage and social debts +€52,707
up €52,707 (+14.0%), from €377,543 to €430,250
of which Remuneration and social security: +€54,329
- Other debts +€10,145
up €10,145 (+46.0%), from €22,034 to €32,179
Income statement
- Turnover +€4.7m
new in 2025: €4.7m
- Purchases and services +€468,628
new in 2025: €468,628
- Staff costs +€176,460
up €176,460 (+4.5%), from €3.9m to €4.1m
- Gross operating margin +€162,112
up €162,112 (+3.9%), from €4.1m to €4.3m
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
€9,506
Gross operating margin
+€162,112
Staff costs
-€176,460
Depreciation
-€1,043
Other operating charges
+€2,278
Other operating items
+€709
Financial income
+€215
Financial charges
+€12,191
Taxes
-€113
Result 2025
€9,396
raises the resultlowers the resultnot broken down further in the accounts
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
+€150,599
Investment
-€73,565
Financing
-€80,693
Cash 2024
€16,780
From operations (derived)
+€150,599
Net result for the year
+€9,396
Depreciation
+€118,711
Receivables within one year
-€48,930
Deferred charges and accrued income
-€1,320
Trade debts
+€9,949
Tax, wage and social debts
+€52,707
Other debts
+€10,145
Accrued charges and deferred income
-€59
Investment (derived)
-€73,565
Investment in fixed assets (net)
-€73,565
Financing
-€80,693
Debts after one year
-€94,598
Current portion of long-term debt
+€4,507
Short-term financial debts
+€9,398
Cash 2025
€13,120
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,002,519 | €1,003,964 | +€1,445 | +0.1% |
| Fixed assets | 21/28 | €642,338 | €597,192 | -€45,146 | -7.0% |
| Intangible fixed assets | 21 | €5,682 | €2,169 | -€3,513 | -61.8% |
| Tangible fixed assets | 22/27 | €635,952 | €594,320 | -€41,632 | -6.5% |
| Land and buildings | 22 | €531,793 | €495,777 | -€36,016 | -6.8% |
| Plant, machinery and equipment | 23 | €13,602 | €8,807 | -€4,795 | -35.3% |
| Furniture and vehicles | 24 | €52,583 | €59,273 | +€6,691 | +12.7% |
| Leasing and similar rights | 25 | €33,315 | €25,802 | -€7,513 | -22.6% |
| Other tangible fixed assets | 26 | €4,660 | €4,660 | = | 0.0% |
| Financial fixed assets | 28 | €704 | €704 | = | 0.0% |
| Current assets | 29/58 | €360,181 | €406,771 | +€46,591 | +12.9% |
| Amounts receivable within one year | 40/41 | €263,206 | €312,137 | +€48,930 | +18.6% |
| Trade receivables | 40 | €236,567 | €284,710 | +€48,142 | +20.4% |
| Other amounts receivable | 41 | €26,639 | €27,427 | +€788 | +3.0% |
| Cash at bank and in hand | 54/58 | €16,780 | €13,120 | -€3,660 | -21.8% |
| Deferred charges and accrued income | 490/1 | €80,195 | €81,514 | +€1,320 | +1.6% |
| Total equity and liabilities | 10/49 | €1,002,519 | €1,003,964 | +€1,445 | +0.1% |
| Equity | 10/15 | €74,779 | €84,176 | +€9,396 | +12.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €314,021 | €314,021 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294,241 | -€284,845 | +€9,396 | +3.2% |
| Amounts payable | 17/49 | €927,739 | €919,788 | -€7,951 | -0.9% |
| Amounts payable after more than one year | 17 | €199,518 | €104,919 | -€94,598 | -47.4% |
| Financial debts | 170/4 | €199,518 | €104,919 | -€94,598 | -47.4% |
| Amounts payable within one year | 42/48 | €725,642 | €812,348 | +€86,706 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €230,332 | €234,840 | +€4,507 | +2.0% |
| Financial debts | 43 | €87,555 | €96,953 | +€9,398 | +10.7% |
| Credit institutions | 430/8 | €87,555 | €96,953 | +€9,398 | +10.7% |
| Trade debts | 44 | €8,177 | €18,126 | +€9,949 | +122% |
| Suppliers | 440/4 | €8,177 | €18,126 | +€9,949 | +122% |
| Taxes, remuneration and social security | 45 | €377,543 | €430,250 | +€52,707 | +14.0% |
| Taxes | 450/3 | €2,557 | €935 | -€1,622 | -63.4% |
| Remuneration and social security | 454/9 | €374,986 | €429,315 | +€54,329 | +14.5% |
| Other amounts payable | 47/48 | €22,034 | €32,179 | +€10,145 | +46.0% |
| Accrued charges and deferred income | 492/3 | €2,580 | €2,521 | -€59 | -2.3% |
| Turnover | 70 | - | €4,707,832 | +€4.7m | |
| Non-recurring operating income | 76A | - | €2,532 | +€2,532 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €468,628 | +€468,628 | |
| Remuneration, social security and pensions | 62 | €3,949,306 | €4,125,766 | +€176,460 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,667 | €118,711 | +€1,043 | +0.9% |
| Other operating charges | 640/8 | €10,251 | €7,973 | -€2,278 | -22.2% |
| Non-recurring operating charges | 66A | €3,134 | €2,425 | -€709 | -22.6% |
| Gross operating margin | 9900 | €4,132,651 | €4,294,763 | +€162,112 | +3.9% |
| Operating profit (loss) | 9901 | €52,292 | €39,888 | -€12,404 | -23.7% |
| Financial income | 75/76B | €0 | €216 | +€215 | +67,256% |
| Recurring financial income | 75 | €0 | €216 | +€215 | +67,256% |
| Financial charges | 65/66B | €42,046 | €29,855 | -€12,191 | -29.0% |
| Recurring financial charges | 65 | €42,046 | €29,855 | -€12,191 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €10,246 | €10,249 | +€3 | 0.0% |
| Income taxes | 67/77 | €740 | €853 | +€113 | +15.3% |
| Profit (loss) for the period | 9904 | €9,506 | €9,396 | -€110 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,506 | €9,396 | -€110 | -1.2% |
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.