JORIS & SOPHIE: what changed
JORIS & SOPHIE
Largest movements
- Cash -€69,715
down €69,715 (-50.6%), from €137,757 to €68,041
mainly Contributions, distributions and other (-€47,244) and Receivables within one year (-€37,714)
- Receivables within one year +€37,714
up €37,714 (+88.5%), from €42,621 to €80,335
of which Other amounts receivable: +€28,009
- Tangible fixed assets -€14,544
down €14,544 (-4.5%), from €322,404 to €307,860
of which Furniture and vehicles: -€14,758
- Deferred charges and accrued income -€5,323
down €5,323 (-23.5%), from €22,614 to €17,291
- Debts after one year -€29,986
down €29,986 (-16.7%), from €179,868 to €149,881
- Tax, wage and social debts -€28,310
down €28,310 (-74.6%), from €37,933 to €9,623
of which Taxes: -€27,364
- Other debts +€8,334
up €8,334 (+19.7%), from €42,275 to €50,609
- Profit (loss) carried forward +€5,538
up €5,538 (+2.8%), from €199,144 to €204,681
- Trade debts -€5,532
down €5,532 (-39.2%), from €14,123 to €8,591
- Gross operating margin -€37,731
down €37,731 (-14.1%), from €268,265 to €230,534
- Taxes -€20,281
down €20,281 (-49.4%), from €41,083 to €20,801
- Staff costs +€17,624
up €17,624 (+20.4%), from €86,277 to €103,901
- Other operating charges +€13,050
up €13,050 (+574%), from €2,275 to €15,325
- Depreciation +€3,479
up €3,479 (+11.8%), from €29,532 to €33,011
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 | €525,725 | €473,832 | -€51,893 | -9.9% |
| Fixed assets | 21/28 | €322,523 | €307,979 | -€14,544 | -4.5% |
| Tangible fixed assets | 22/27 | €322,404 | €307,860 | -€14,544 | -4.5% |
| Land and buildings | 22 | €270,510 | €267,666 | -€2,845 | -1.1% |
| Plant, machinery and equipment | 23 | €7,082 | €10,140 | +€3,058 | +43.2% |
| Furniture and vehicles | 24 | €44,812 | €30,054 | -€14,758 | -32.9% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €203,202 | €165,852 | -€37,349 | -18.4% |
| Stocks and contracts in progress | 3 | €210 | €185 | -€25 | -11.9% |
| Stocks | 30/36 | €210 | €185 | -€25 | -11.9% |
| Amounts receivable within one year | 40/41 | €42,621 | €80,335 | +€37,714 | +88.5% |
| Trade receivables | 40 | €38,703 | €48,408 | +€9,705 | +25.1% |
| Other amounts receivable | 41 | €3,919 | €31,928 | +€28,009 | +715% |
| Cash at bank and in hand | 54/58 | €137,757 | €68,041 | -€69,715 | -50.6% |
| Deferred charges and accrued income | 490/1 | €22,614 | €17,291 | -€5,323 | -23.5% |
| Total equity and liabilities | 10/49 | €525,725 | €473,832 | -€51,893 | -9.9% |
| Equity | 10/15 | €219,604 | €225,141 | +€5,538 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,144 | €204,681 | +€5,538 | +2.8% |
| Amounts payable | 17/49 | €306,121 | €248,691 | -€57,431 | -18.8% |
| Amounts payable after more than one year | 17 | €179,868 | €149,881 | -€29,986 | -16.7% |
| Financial debts | 170/4 | €179,868 | €149,881 | -€29,986 | -16.7% |
| Amounts payable within one year | 42/48 | €124,317 | €98,809 | -€25,508 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €29,986 | €29,986 | = | 0.0% |
| Trade debts | 44 | €14,123 | €8,591 | -€5,532 | -39.2% |
| Suppliers | 440/4 | €14,123 | €8,591 | -€5,532 | -39.2% |
| Taxes, remuneration and social security | 45 | €37,933 | €9,623 | -€28,310 | -74.6% |
| Taxes | 450/3 | €33,415 | €6,051 | -€27,364 | -81.9% |
| Remuneration and social security | 454/9 | €4,517 | €3,572 | -€946 | -20.9% |
| Other amounts payable | 47/48 | €42,275 | €50,609 | +€8,334 | +19.7% |
| Accrued charges and deferred income | 492/3 | €1,937 | - | -€1,937 | |
| Non-recurring operating income | 76A | €161 | - | -€161 | |
| Remuneration, social security and pensions | 62 | €86,277 | €103,901 | +€17,624 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,532 | €33,011 | +€3,479 | +11.8% |
| Other operating charges | 640/8 | €2,275 | €15,325 | +€13,050 | +574% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €268,265 | €230,534 | -€37,731 | -14.1% |
| Operating profit (loss) | 9901 | €150,080 | €78,296 | -€71,784 | -47.8% |
| Financial income | 75/76B | €38 | €33 | -€4 | -11.8% |
| Recurring financial income | 75 | €38 | €33 | -€4 | -11.8% |
| Financial charges | 65/66B | €4,096 | €4,746 | +€650 | +15.9% |
| Recurring financial charges | 65 | €4,096 | €4,746 | +€650 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €146,022 | €73,583 | -€72,439 | -49.6% |
| Income taxes | 67/77 | €41,083 | €20,801 | -€20,281 | -49.4% |
| Profit (loss) for the period | 9904 | €104,939 | €52,782 | -€52,157 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,939 | €52,782 | -€52,157 | -49.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.