JorisR: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JorisR
Largest movements
- Cash +€57,559
up €57,559 (+99.7%), from €57,740 to €115,299
mainly Net result for the year (+€60,498) and Receivables within one year (+€7,373)
- Receivables within one year -€7,373
down €7,373 (-31.5%), from €23,381 to €16,008
- Current investments +€5,853
up €5,853 (+40.5%), from €14,459 to €20,312
- Tangible fixed assets +€3,236
up €3,236 (+112.8%), from €2,868 to €6,104
- Reserves +€60,498
up €60,498 (+75.4%), from €80,268 to €140,766
- Gross operating margin +€11,302
up €11,302 (+16.6%), from €68,245 to €79,547
- Depreciation +€2,328
up €2,328 (+159.5%), from €1,460 to €3,788
- Taxes +€1,622
up €1,622 (+12.0%), from €13,527 to €15,149
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,112 | €159,040 | +€58,928 | +58.9% |
| Fixed assets | 21/28 | €2,868 | €6,104 | +€3,236 | +112.8% |
| Tangible fixed assets | 22/27 | €2,868 | €6,104 | +€3,236 | +112.8% |
| Furniture and vehicles | 24 | €2,868 | €6,104 | +€3,236 | +112.8% |
| Current assets | 29/58 | €97,244 | €152,936 | +€55,692 | +57.3% |
| Amounts receivable within one year | 40/41 | €23,381 | €16,008 | -€7,373 | -31.5% |
| Trade receivables | 40 | €23,381 | €16,008 | -€7,373 | -31.5% |
| Current investments | 50/53 | €14,459 | €20,312 | +€5,853 | +40.5% |
| Cash at bank and in hand | 54/58 | €57,740 | €115,299 | +€57,559 | +99.7% |
| Deferred charges and accrued income | 490/1 | €1,664 | €1,317 | -€347 | -20.9% |
| Total equity and liabilities | 10/49 | €100,112 | €159,040 | +€58,928 | +58.9% |
| Equity | 10/15 | €81,268 | €141,766 | +€60,498 | +74.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €80,268 | €140,766 | +€60,498 | +75.4% |
| Distributable reserves | 133 | €80,268 | €140,766 | +€60,498 | +75.4% |
| Amounts payable | 17/49 | €18,844 | €17,274 | -€1,570 | -8.3% |
| Amounts payable within one year | 42/48 | €18,844 | €17,274 | -€1,570 | -8.3% |
| Taxes, remuneration and social security | 45 | €17,459 | €16,554 | -€905 | -5.2% |
| Taxes | 450/3 | €17,459 | €16,554 | -€905 | -5.2% |
| Other amounts payable | 47/48 | €1,385 | €720 | -€665 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €3,788 | +€2,328 | +159.5% |
| Other operating charges | 640/8 | €212 | €216 | +€4 | +1.9% |
| Gross operating margin | 9900 | €68,245 | €79,547 | +€11,302 | +16.6% |
| Operating profit (loss) | 9901 | €66,573 | €75,543 | +€8,970 | +13.5% |
| Financial income | 75/76B | - | €291 | +€291 | |
| Recurring financial income | 75 | - | €291 | +€291 | |
| Financial charges | 65/66B | €91 | €187 | +€96 | +105.5% |
| Recurring financial charges | 65 | €91 | €187 | +€96 | +105.5% |
| Profit (loss) for the period before taxes | 9903 | €66,482 | €75,647 | +€9,165 | +13.8% |
| Income taxes | 67/77 | €13,527 | €15,149 | +€1,622 | +12.0% |
| Profit (loss) for the period | 9904 | €52,955 | €60,498 | +€7,543 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,955 | €60,498 | +€7,543 | +14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.