JORLIE: 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.
JORLIE
Largest movements
- Cash +€46,408
up €46,408 (+28.7%), from €161,761 to €208,169
mainly Stocks and contracts (+€21,692) and Net result for the year (+€20,920)
- Stocks and contracts -€21,692
down €21,692 (-12.1%), from €180,000 to €158,308
- Receivables within one year +€11,014
up €11,014 (+91.9%), from €11,981 to €22,995
of which Trade receivables: +€11,477
- Reserves +€20,920
up €20,920 (+21.3%), from €98,014 to €118,934
- Other debts +€14,388
up €14,388 (+6.6%), from €219,293 to €233,682
- Financial income -€5,927
down €5,927 (-83.4%), from €7,107 to €1,180
- Taxes -€1,597
down €1,597 (-16.6%), from €9,636 to €8,040
- Gross operating margin +€810
up €810 (+2.6%), from €31,214 to €32,024
- Depreciation +€490
up €490 (+16.0%), from €3,061 to €3,551
- Financial charges -€331
no longer reported in 2025 (was €331)
of which Financial charges: -€268
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 | €370,612 | €403,507 | +€32,895 | +8.9% |
| Fixed assets | 21/28 | €16,870 | €14,036 | -€2,834 | -16.8% |
| Intangible fixed assets | 21 | €220 | - | -€220 | |
| Tangible fixed assets | 22/27 | €16,650 | €14,036 | -€2,614 | -15.7% |
| Land and buildings | 22 | €9,147 | €7,748 | -€1,398 | -15.3% |
| Furniture and vehicles | 24 | €4,912 | €4,055 | -€856 | -17.4% |
| Other tangible fixed assets | 26 | €2,592 | €2,232 | -€360 | -13.9% |
| Current assets | 29/58 | €353,742 | €389,472 | +€35,730 | +10.1% |
| Stocks and contracts in progress | 3 | €180,000 | €158,308 | -€21,692 | -12.1% |
| Stocks | 30/36 | €180,000 | €158,308 | -€21,692 | -12.1% |
| Amounts receivable within one year | 40/41 | €11,981 | €22,995 | +€11,014 | +91.9% |
| Trade receivables | 40 | €9,438 | €20,915 | +€11,477 | +121.6% |
| Other amounts receivable | 41 | €2,543 | €2,080 | -€463 | -18.2% |
| Cash at bank and in hand | 54/58 | €161,761 | €208,169 | +€46,408 | +28.7% |
| Total equity and liabilities | 10/49 | €370,612 | €403,507 | +€32,895 | +8.9% |
| Equity | 10/15 | €103,014 | €123,934 | +€20,920 | +20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €98,014 | €118,934 | +€20,920 | +21.3% |
| Distributable reserves | 133 | €98,014 | €118,934 | +€20,920 | +21.3% |
| Amounts payable | 17/49 | €267,598 | €279,574 | +€11,976 | +4.5% |
| Amounts payable within one year | 42/48 | €267,598 | €279,574 | +€11,976 | +4.5% |
| Trade debts | 44 | €13,968 | €13,562 | -€407 | -2.9% |
| Suppliers | 440/4 | €13,968 | €13,562 | -€407 | -2.9% |
| Taxes, remuneration and social security | 45 | €34,336 | €32,330 | -€2,006 | -5.8% |
| Taxes | 450/3 | €34,336 | €32,330 | -€2,006 | -5.8% |
| Other amounts payable | 47/48 | €219,293 | €233,682 | +€14,388 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,061 | €3,551 | +€490 | +16.0% |
| Other operating charges | 640/8 | €710 | €693 | -€17 | -2.5% |
| Gross operating margin | 9900 | €31,214 | €32,024 | +€810 | +2.6% |
| Operating profit (loss) | 9901 | €27,442 | €27,780 | +€337 | +1.2% |
| Financial income | 75/76B | €7,107 | €1,180 | -€5,927 | -83.4% |
| Recurring financial income | 75 | €7,107 | €1,180 | -€5,927 | -83.4% |
| Financial charges | 65/66B | €331 | - | -€331 | |
| Recurring financial charges | 65 | €268 | - | -€268 | |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | €34,218 | €28,960 | -€5,258 | -15.4% |
| Income taxes | 67/77 | €9,636 | €8,040 | -€1,597 | -16.6% |
| Profit (loss) for the period | 9904 | €24,582 | €20,920 | -€3,662 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,582 | €20,920 | -€3,662 | -14.9% |
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 11 October 2026 via checked.be.