JORIVEN: 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.
JORIVEN
Largest movements
- Tangible fixed assets -€15,445
down €15,445 (-64.1%), from €24,101 to €8,657
of which Furniture and vehicles: -€15,811
- Receivables within one year +€15,101
up €15,101 (+56.4%), from €26,776 to €41,877
of which Trade receivables: +€16,491
- Cash -€3,129
down €3,129 (-35.4%), from €8,849 to €5,720
mainly Contributions, distributions and other (-€27,166) and Receivables within one year (-€15,101)
- Deferred charges and accrued income +€1,391
up €1,391 (+159%), from €875 to €2,266
- Tax, wage and social debts +€8,196
up €8,196 (+149%), from €5,506 to €13,703
- Debts after one year -€6,901
no longer reported in 2025 (was €6,901)
- Trade debts -€1,895
down €1,895 (-37.4%), from €5,069 to €3,173
- Reserves -€1,160
down €1,160 (-3.5%), from €32,929 to €31,770
- Gross operating margin +€30,308
up €30,308 (+203%), from €14,962 to €45,270
- Taxes +€5,037
up €5,037 (+101%), from €4,997 to €10,034
- Financial charges +€2,134
up €2,134 (+129%), from €1,652 to €3,786
- Depreciation -€903
down €903 (-28.8%), from €3,139 to €2,237
- Other operating charges +€814
up €814 (+34.0%), from €2,394 to €3,208
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 | €60,601 | €58,520 | -€2,080 | -3.4% |
| Fixed assets | 21/28 | €24,101 | €8,657 | -€15,445 | -64.1% |
| Tangible fixed assets | 22/27 | €24,101 | €8,657 | -€15,445 | -64.1% |
| Furniture and vehicles | 24 | €15,811 | - | -€15,811 | |
| Other tangible fixed assets | 26 | €8,290 | €8,657 | +€367 | +4.4% |
| Current assets | 29/58 | €36,499 | €49,863 | +€13,364 | +36.6% |
| Amounts receivable within one year | 40/41 | €26,776 | €41,877 | +€15,101 | +56.4% |
| Trade receivables | 40 | €16,883 | €33,375 | +€16,491 | +97.7% |
| Other amounts receivable | 41 | €9,893 | €8,503 | -€1,390 | -14.1% |
| Cash at bank and in hand | 54/58 | €8,849 | €5,720 | -€3,129 | -35.4% |
| Deferred charges and accrued income | 490/1 | €875 | €2,266 | +€1,391 | +159% |
| Total equity and liabilities | 10/49 | €60,601 | €58,520 | -€2,080 | -3.4% |
| Equity | 10/15 | €33,329 | €32,170 | -€1,160 | -3.5% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €32,929 | €31,770 | -€1,160 | -3.5% |
| Distributable reserves | 133 | €32,929 | €31,770 | -€1,160 | -3.5% |
| Amounts payable | 17/49 | €27,271 | €26,350 | -€921 | -3.4% |
| Amounts payable after more than one year | 17 | €6,901 | - | -€6,901 | |
| Financial debts | 170/4 | €6,901 | - | -€6,901 | |
| Amounts payable within one year | 42/48 | €20,345 | €26,325 | +€5,980 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €7,270 | €6,901 | -€368 | -5.1% |
| Financial debts | 43 | €2,500 | €2,500 | = | 0.0% |
| Other loans | 439 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €5,069 | €3,173 | -€1,895 | -37.4% |
| Suppliers | 440/4 | €5,069 | €3,173 | -€1,895 | -37.4% |
| Taxes, remuneration and social security | 45 | €5,506 | €13,703 | +€8,196 | +149% |
| Taxes | 450/3 | €5,506 | €13,703 | +€8,196 | +149% |
| Other amounts payable | 47/48 | - | €48 | +€48 | |
| Accrued charges and deferred income | 492/3 | €25 | €25 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,139 | €2,237 | -€903 | -28.8% |
| Other operating charges | 640/8 | €2,394 | €3,208 | +€814 | +34.0% |
| Gross operating margin | 9900 | €14,962 | €45,270 | +€30,308 | +203% |
| Operating profit (loss) | 9901 | €9,429 | €39,826 | +€30,396 | +322% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,652 | €3,786 | +€2,134 | +129% |
| Recurring financial charges | 65 | €1,652 | €3,786 | +€2,134 | +129% |
| Profit (loss) for the period before taxes | 9903 | €7,777 | €36,040 | +€28,263 | +363% |
| Income taxes | 67/77 | €4,997 | €10,034 | +€5,037 | +101% |
| Profit (loss) for the period | 9904 | €2,780 | €26,006 | +€23,226 | +835% |
| Profit (loss) for the period to be appropriated | 9905 | €2,780 | €26,006 | +€23,226 | +835% |
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 22 October 2026 via checked.be.