JOROLINI: 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.
JOROLINI
Largest movements
- Cash +€22,536
up €22,536 (+371.0%), from €6,074 to €28,609
mainly Contributions, distributions and other (+€10,000) and Other debts (+€3,833)
- Receivables within one year -€3,690
down €3,690 (-36.2%), from €10,190 to €6,501
of which Trade receivables: -€5,123
- Tangible fixed assets -€1,294
down €1,294 (-24.8%), from €5,216 to €3,922
of which Other tangible fixed assets: -€828
- Contributions +€10,000
new in 2025: €10,000
- Other debts +€3,833
up €3,833 (+106.4%), from €3,604 to €7,437
- Tax, wage and social debts +€3,637
up €3,637 (+27.5%), from €13,207 to €16,845
- Purchases and services +€5,765
up €5,765 (+4.3%), from €135,180 to €140,945
- Gross operating margin -€3,823
down €3,823 (-60.0%), from €6,373 to €2,550
- Taxes -€3,754
down €3,754 (-87.8%), from €4,276 to €522
- Turnover +€1,942
up €1,942 (+1.4%), from €141,553 to €143,496
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 | €21,480 | €39,032 | +€17,552 | +81.7% |
| Fixed assets | 21/28 | €5,216 | €3,922 | -€1,294 | -24.8% |
| Tangible fixed assets | 22/27 | €5,216 | €3,922 | -€1,294 | -24.8% |
| Furniture and vehicles | 24 | €1,786 | €1,320 | -€466 | -26.1% |
| Other tangible fixed assets | 26 | €3,430 | €2,602 | -€828 | -24.1% |
| Current assets | 29/58 | €16,264 | €35,110 | +€18,846 | +115.9% |
| Amounts receivable within one year | 40/41 | €10,190 | €6,501 | -€3,690 | -36.2% |
| Trade receivables | 40 | €9,408 | €4,285 | -€5,123 | -54.5% |
| Other amounts receivable | 41 | €782 | €2,216 | +€1,433 | +183.3% |
| Cash at bank and in hand | 54/58 | €6,074 | €28,609 | +€22,536 | +371.0% |
| Total equity and liabilities | 10/49 | €21,480 | €39,032 | +€17,552 | +81.7% |
| Equity | 10/15 | €4,668 | €14,749 | +€10,081 | +216.0% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €4,668 | €4,749 | +€81 | +1.7% |
| Amounts payable | 17/49 | €16,812 | €24,282 | +€7,471 | +44.4% |
| Amounts payable within one year | 42/48 | €16,812 | €24,282 | +€7,471 | +44.4% |
| Taxes, remuneration and social security | 45 | €13,207 | €16,845 | +€3,637 | +27.5% |
| Taxes | 450/3 | €13,207 | €16,845 | +€3,637 | +27.5% |
| Other amounts payable | 47/48 | €3,604 | €7,437 | +€3,833 | +106.4% |
| Turnover | 70 | €141,553 | €143,496 | +€1,942 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €135,180 | €140,945 | +€5,765 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,176 | €1,294 | +€118 | +10.1% |
| Other operating charges | 640/8 | €901 | €476 | -€425 | -47.2% |
| Gross operating margin | 9900 | €6,373 | €2,550 | -€3,823 | -60.0% |
| Operating profit (loss) | 9901 | €4,296 | €780 | -€3,516 | -81.8% |
| Financial income | 75/76B | €435 | €0 | -€435 | -99.9% |
| Recurring financial income | 75 | €435 | €0 | -€435 | -99.9% |
| Financial charges | 65/66B | €380 | €178 | -€203 | -53.3% |
| Recurring financial charges | 65 | €380 | €178 | -€203 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €4,351 | €603 | -€3,748 | -86.1% |
| Income taxes | 67/77 | €4,276 | €522 | -€3,754 | -87.8% |
| Profit (loss) for the period | 9904 | €75 | €81 | +€6 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75 | €81 | +€6 | +7.9% |
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 1 October 2026 via checked.be.