JorSy: 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.
JorSy
Largest movements
- Cash +€52,799
up €52,799 (+41.9%), from €126,008 to €178,807
mainly Other debts (+€30,214) and Net result for the year (+€28,496)
- Receivables within one year -€17,556
down €17,556 (-43.0%), from €40,856 to €23,301
of which Trade receivables: -€17,565
- Tangible fixed assets -€9,252
down €9,252 (-15.9%), from €58,185 to €48,934
of which Furniture and vehicles: -€8,918
- Deferred charges and accrued income +€2,669
new in 2025: €2,669
- Other debts +€30,214
up €30,214 (+34.5%), from €87,461 to €117,675
- Gross operating margin -€11,331
down €11,331 (-13.1%), from €86,292 to €74,960
- Depreciation +€4,789
up €4,789 (+49.8%), from €9,612 to €14,402
- Taxes -€4,144
down €4,144 (-29.9%), from €13,855 to €9,711
- Financial charges +€2,401
up €2,401 (+79.4%), from €3,024 to €5,424
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 | €225,050 | €253,710 | +€28,660 | +12.7% |
| Fixed assets | 21/28 | €58,185 | €48,934 | -€9,252 | -15.9% |
| Tangible fixed assets | 22/27 | €58,185 | €48,934 | -€9,252 | -15.9% |
| Furniture and vehicles | 24 | €56,430 | €47,511 | -€8,918 | -15.8% |
| Other tangible fixed assets | 26 | €1,755 | €1,422 | -€333 | -19.0% |
| Current assets | 29/58 | €166,864 | €204,776 | +€37,912 | +22.7% |
| Amounts receivable within one year | 40/41 | €40,856 | €23,301 | -€17,556 | -43.0% |
| Trade receivables | 40 | €40,329 | €22,765 | -€17,565 | -43.6% |
| Other amounts receivable | 41 | €527 | €536 | +€9 | +1.7% |
| Cash at bank and in hand | 54/58 | €126,008 | €178,807 | +€52,799 | +41.9% |
| Deferred charges and accrued income | 490/1 | - | €2,669 | +€2,669 | |
| Total equity and liabilities | 10/49 | €225,050 | €253,710 | +€28,660 | +12.7% |
| Equity | 10/15 | €108,154 | €108,650 | +€496 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €80,141 | €80,141 | = | 0.0% |
| Distributable reserves | 133 | €80,141 | €80,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,421 | €9,917 | +€496 | +5.3% |
| Amounts payable | 17/49 | €116,895 | €145,060 | +€28,165 | +24.1% |
| Amounts payable within one year | 42/48 | €116,895 | €145,060 | +€28,165 | +24.1% |
| Trade debts | 44 | €864 | €1,296 | +€432 | +50.0% |
| Suppliers | 440/4 | €864 | €1,296 | +€432 | +50.0% |
| Taxes, remuneration and social security | 45 | €28,571 | €26,090 | -€2,481 | -8.7% |
| Taxes | 450/3 | €28,571 | €26,090 | -€2,481 | -8.7% |
| Other amounts payable | 47/48 | €87,461 | €117,675 | +€30,214 | +34.5% |
| Non-recurring operating income | 76A | €19,178 | - | -€19,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,612 | €14,402 | +€4,789 | +49.8% |
| Other operating charges | 640/8 | €16,701 | €16,417 | -€283 | -1.7% |
| Non-recurring operating charges | 66A | - | €1,333 | +€1,333 | |
| Gross operating margin | 9900 | €86,292 | €74,960 | -€11,331 | -13.1% |
| Operating profit (loss) | 9901 | €59,979 | €42,809 | -€17,170 | -28.6% |
| Financial income | 75/76B | €583 | €822 | +€239 | +41.0% |
| Recurring financial income | 75 | €583 | €822 | +€239 | +41.0% |
| Financial charges | 65/66B | €3,024 | €5,424 | +€2,401 | +79.4% |
| Recurring financial charges | 65 | €3,024 | €5,424 | +€2,401 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | €57,539 | €38,207 | -€19,332 | -33.6% |
| Income taxes | 67/77 | €13,855 | €9,711 | -€4,144 | -29.9% |
| Profit (loss) for the period | 9904 | €43,684 | €28,496 | -€15,188 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,684 | €28,496 | -€15,188 | -34.8% |
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 12 October 2026 via checked.be.