JORISVITA: what changed
Two financial 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.
JORISVITA
Largest movements
- Stocks and contracts +€21,725
new in 2025: €21,725
- Cash +€21,551
up €21,551 (+207%), from €10,405 to €31,956
mainly Net result for the year (+€24,601) and Tax, wage and social debts (+€18,850)
- Tangible fixed assets +€10,126
up €10,126 (+16.0%), from €63,388 to €73,514
of which Furniture and vehicles: +€10,668
- Receivables within one year -€6,547
no longer reported in 2025 (was €6,547)
- Deferred charges and accrued income +€2,593
new in 2025: €2,593
- Profit (loss) carried forward +€24,601
up €24,601 (+398%), from €6,175 to €30,776
- Tax, wage and social debts +€18,850
up €18,850 (+159%), from €11,843 to €30,693
- Trade debts +€18,728
up €18,728 (+405%), from €4,619 to €23,347
- Other debts -€12,731
down €12,731 (-39.8%), from €32,012 to €19,281
- Gross operating margin +€33,291
up €33,291 (+122%), from €27,180 to €60,470
- Other operating charges +€12,014
up €12,014 (+232%), from €5,183 to €17,197
- Taxes +€10,663
up €10,663 (+174%), from €6,119 to €16,782
- Depreciation -€910
down €910 (-39.8%), from €2,284 to €1,374
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.
Derived cash bridge
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 | €80,341 | €129,788 | +€49,448 | +61.5% |
| Fixed assets | 21/28 | €63,388 | €73,514 | +€10,126 | +16.0% |
| Tangible fixed assets | 22/27 | €63,388 | €73,514 | +€10,126 | +16.0% |
| Land and buildings | 22 | €51,000 | €51,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €336 | - | -€336 | |
| Furniture and vehicles | 24 | €11,409 | €22,078 | +€10,668 | +93.5% |
| Other tangible fixed assets | 26 | €643 | €436 | -€207 | -32.2% |
| Current assets | 29/58 | €16,952 | €56,274 | +€39,322 | +232% |
| Stocks and contracts in progress | 3 | - | €21,725 | +€21,725 | |
| Stocks | 30/36 | - | €21,725 | +€21,725 | |
| Amounts receivable within one year | 40/41 | €6,547 | - | -€6,547 | |
| Trade receivables | 40 | €6,547 | - | -€6,547 | |
| Cash at bank and in hand | 54/58 | €10,405 | €31,956 | +€21,551 | +207% |
| Deferred charges and accrued income | 490/1 | - | €2,593 | +€2,593 | |
| Total equity and liabilities | 10/49 | €80,341 | €129,788 | +€49,448 | +61.5% |
| Equity | 10/15 | €31,866 | €56,467 | +€24,601 | +77.2% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Reserves | 13 | €7,292 | €7,292 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €5,432 | €7,292 | +€1,860 | +34.2% |
| Profit (loss) carried forward | 14 | €6,175 | €30,776 | +€24,601 | +398% |
| Amounts payable | 17/49 | €48,474 | €73,321 | +€24,847 | +51.3% |
| Amounts payable within one year | 42/48 | €48,474 | €73,321 | +€24,847 | +51.3% |
| Trade debts | 44 | €4,619 | €23,347 | +€18,728 | +405% |
| Suppliers | 440/4 | €4,619 | €23,347 | +€18,728 | +405% |
| Taxes, remuneration and social security | 45 | €11,843 | €30,693 | +€18,850 | +159% |
| Taxes | 450/3 | €11,843 | €30,693 | +€18,850 | +159% |
| Other amounts payable | 47/48 | €32,012 | €19,281 | -€12,731 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,284 | €1,374 | -€910 | -39.8% |
| Other operating charges | 640/8 | €5,183 | €17,197 | +€12,014 | +232% |
| Gross operating margin | 9900 | €27,180 | €60,470 | +€33,291 | +122% |
| Operating profit (loss) | 9901 | €19,712 | €41,899 | +€22,186 | +113% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €369 | €516 | +€147 | +40.0% |
| Recurring financial charges | 65 | €369 | €516 | +€147 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €19,344 | €41,383 | +€22,039 | +114% |
| Income taxes | 67/77 | €6,119 | €16,782 | +€10,663 | +174% |
| Profit (loss) for the period | 9904 | €13,224 | €24,601 | +€11,377 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,224 | €24,601 | +€11,377 | +86.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.