JORK: 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.
JORK
Largest movements
- Cash -€2,658
down €2,658 (-13.8%), from €19,293 to €16,636
mainly Net result for the year (-€2,908) and Other debts (-€84)
- Tangible fixed assets -€333
down €333 (-27.9%), from €1,194 to €860
- Profit (loss) carried forward -€2,908
down €2,908 (-30.5%), from -€9,532 to -€12,440
- Gross operating margin +€125
up €125 (+8.1%), from -€1,558 to -€1,432
- Financial charges -€83
down €83 (-10.8%), from €763 to €681
- Other operating charges -€61
down €61 (-11.7%), from €523 to €462
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 | €20,487 | €17,496 | -€2,991 | -14.6% |
| Fixed assets | 21/28 | €1,194 | €860 | -€333 | -27.9% |
| Tangible fixed assets | 22/27 | €1,194 | €860 | -€333 | -27.9% |
| Land and buildings | 22 | €1,194 | €860 | -€333 | -27.9% |
| Current assets | 29/58 | €19,293 | €16,636 | -€2,658 | -13.8% |
| Cash at bank and in hand | 54/58 | €19,293 | €16,636 | -€2,658 | -13.8% |
| Total equity and liabilities | 10/49 | €20,487 | €17,496 | -€2,991 | -14.6% |
| Equity | 10/15 | €10,928 | €8,020 | -€2,908 | -26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,532 | -€12,440 | -€2,908 | -30.5% |
| Amounts payable | 17/49 | €9,559 | €9,476 | -€83 | -0.9% |
| Amounts payable within one year | 42/48 | €9,559 | €9,476 | -€83 | -0.9% |
| Trade debts | 44 | €316 | €317 | +€1 | +0.4% |
| Suppliers | 440/4 | €316 | €317 | +€1 | +0.4% |
| Other amounts payable | 47/48 | €9,243 | €9,159 | -€84 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €333 | -€14 | -4.1% |
| Other operating charges | 640/8 | €523 | €462 | -€61 | -11.7% |
| Gross operating margin | 9900 | -€1,558 | -€1,432 | +€125 | +8.1% |
| Operating profit (loss) | 9901 | -€2,428 | -€2,227 | +€201 | +8.3% |
| Financial charges | 65/66B | €763 | €681 | -€83 | -10.8% |
| Recurring financial charges | 65 | €763 | €681 | -€83 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,191 | -€2,908 | +€284 | +8.9% |
| Profit (loss) for the period | 9904 | -€3,191 | -€2,908 | +€284 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,191 | -€2,908 | +€284 | +8.9% |
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 5 October 2026 via checked.be.