JORISSEN: what changed
JORISSEN
Largest movements
- Receivables within one year -€111,872
down €111,872 (-86.7%), from €129,040 to €17,168
of which Other amounts receivable: -€97,679
- Deferred charges and accrued income -€49,742
down €49,742 (-93.3%), from €53,315 to €3,572
- Cash +€35,908
up €35,908 (+314%), from €11,419 to €47,328
mainly Receivables within one year (+€111,872) and Deferred charges and accrued income (+€49,742)
- Tangible fixed assets -€13,741
down €13,741 (-3.9%), from €350,208 to €336,467
of which Furniture and vehicles: -€15,080
- Other debts -€105,618
down €105,618 (-67.8%), from €155,740 to €50,122
- Debts after one year -€39,790
down €39,790 (-31.1%), from €127,794 to €88,004
- Reserves +€15,227
up €15,227 (+6.6%), from €230,158 to €245,386
of which Distributable reserves: +€15,227
- Trade debts -€7,324
down €7,324 (-81.9%), from €8,945 to €1,622
- Gross operating margin +€15,844
up €15,844 (+28.3%), from €56,038 to €71,882
- Taxes +€7,826
up €7,826 (+161%), from €4,852 to €12,679
- Financial income +€3,330
up €3,330 (+27.5%), from €12,124 to €15,454
- Financial charges -€1,396
down €1,396 (-12.5%), from €11,194 to €9,798
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 | €609,482 | €470,035 | -€139,447 | -22.9% |
| Fixed assets | 21/28 | €415,708 | €401,967 | -€13,741 | -3.3% |
| Tangible fixed assets | 22/27 | €350,208 | €336,467 | -€13,741 | -3.9% |
| Land and buildings | 22 | €303,150 | €288,371 | -€14,779 | -4.9% |
| Furniture and vehicles | 24 | €44,331 | €29,251 | -€15,080 | -34.0% |
| Other tangible fixed assets | 26 | €2,727 | €18,845 | +€16,117 | +591% |
| Financial fixed assets | 28 | €65,500 | €65,500 | = | 0.0% |
| Current assets | 29/58 | €193,774 | €68,068 | -€125,706 | -64.9% |
| Amounts receivable within one year | 40/41 | €129,040 | €17,168 | -€111,872 | -86.7% |
| Trade receivables | 40 | €29,040 | €14,847 | -€14,193 | -48.9% |
| Other amounts receivable | 41 | €100,000 | €2,321 | -€97,679 | -97.7% |
| Cash at bank and in hand | 54/58 | €11,419 | €47,328 | +€35,908 | +314% |
| Deferred charges and accrued income | 490/1 | €53,315 | €3,572 | -€49,742 | -93.3% |
| Total equity and liabilities | 10/49 | €609,482 | €470,035 | -€139,447 | -22.9% |
| Equity | 10/15 | €250,158 | €265,386 | +€15,227 | +6.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €230,158 | €245,386 | +€15,227 | +6.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €228,158 | €243,386 | +€15,227 | +6.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €359,324 | €204,649 | -€154,675 | -43.0% |
| Amounts payable after more than one year | 17 | €127,794 | €88,004 | -€39,790 | -31.1% |
| Financial debts | 170/4 | €127,794 | €88,004 | -€39,790 | -31.1% |
| Amounts payable within one year | 42/48 | €217,977 | €100,564 | -€117,413 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €39,179 | €39,790 | +€611 | +1.6% |
| Trade debts | 44 | €8,945 | €1,622 | -€7,324 | -81.9% |
| Suppliers | 440/4 | €8,945 | €1,622 | -€7,324 | -81.9% |
| Taxes, remuneration and social security | 45 | €14,112 | €9,031 | -€5,082 | -36.0% |
| Taxes | 450/3 | €8,112 | €6,031 | -€2,082 | -25.7% |
| Remuneration and social security | 454/9 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Other amounts payable | 47/48 | €155,740 | €50,122 | -€105,618 | -67.8% |
| Accrued charges and deferred income | 492/3 | €13,553 | €16,081 | +€2,528 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,443 | €30,728 | +€286 | +0.9% |
| Other operating charges | 640/8 | €1,567 | €1,553 | -€14 | -0.9% |
| Gross operating margin | 9900 | €56,038 | €71,882 | +€15,844 | +28.3% |
| Operating profit (loss) | 9901 | €24,029 | €39,600 | +€15,572 | +64.8% |
| Financial income | 75/76B | €12,124 | €15,454 | +€3,330 | +27.5% |
| Recurring financial income | 75 | €12,124 | €15,454 | +€3,330 | +27.5% |
| Financial charges | 65/66B | €11,194 | €9,798 | -€1,396 | -12.5% |
| Recurring financial charges | 65 | €11,194 | €9,798 | -€1,396 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €24,959 | €45,256 | +€20,297 | +81.3% |
| Income taxes | 67/77 | €4,852 | €12,679 | +€7,826 | +161% |
| Profit (loss) for the period | 9904 | €20,106 | €32,577 | +€12,471 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,106 | €32,577 | +€12,471 | +62.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.