JORUBRA: 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.
JORUBRA
Largest movements
- Cash +€33,640
up €33,640 (+32.7%), from €102,826 to €136,466
mainly Depreciation (+€16,007) and Accrued charges and deferred income (+€6,792)
- Tangible fixed assets -€16,007
down €16,007 (-5.0%), from €317,402 to €301,395
of which Land and buildings: -€14,676
- Accrued charges and deferred income +€6,792
up €6,792 (+69.6%), from €9,759 to €16,551
- Gross operating margin -€16,615
down €16,615 (-30.8%), from €53,969 to €37,353
- Taxes -€6,708
down €6,708 (-79.1%), from €8,484 to €1,776
- Financial charges +€3,361
up €3,361 (+110%), from €3,048 to €6,409
- Depreciation +€677
up €677 (+4.4%), from €15,330 to €16,007
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 | €431,989 | €448,370 | +€16,381 | +3.8% |
| Fixed assets | 21/28 | €317,402 | €301,395 | -€16,007 | -5.0% |
| Tangible fixed assets | 22/27 | €317,402 | €301,395 | -€16,007 | -5.0% |
| Land and buildings | 22 | €311,465 | €296,789 | -€14,676 | -4.7% |
| Furniture and vehicles | 24 | €5,937 | €4,606 | -€1,331 | -22.4% |
| Current assets | 29/58 | €114,587 | €146,975 | +€32,388 | +28.3% |
| Amounts receivable within one year | 40/41 | €9,603 | €8,226 | -€1,377 | -14.3% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €4,603 | €3,226 | -€1,377 | -29.9% |
| Cash at bank and in hand | 54/58 | €102,826 | €136,466 | +€33,640 | +32.7% |
| Deferred charges and accrued income | 490/1 | €2,157 | €2,283 | +€125 | +5.8% |
| Total equity and liabilities | 10/49 | €431,989 | €448,370 | +€16,381 | +3.8% |
| Equity | 10/15 | €332,905 | €336,132 | +€3,228 | +1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €270,905 | €274,132 | +€3,228 | +1.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €264,705 | €267,932 | +€3,228 | +1.2% |
| Amounts payable | 17/49 | €99,084 | €112,238 | +€13,154 | +13.3% |
| Amounts payable within one year | 42/48 | €89,325 | €95,686 | +€6,361 | +7.1% |
| Trade debts | 44 | €740 | €5,148 | +€4,408 | +596% |
| Suppliers | 440/4 | €740 | €5,148 | +€4,408 | +596% |
| Taxes, remuneration and social security | 45 | - | €1,776 | +€1,776 | |
| Taxes | 450/3 | - | €1,776 | +€1,776 | |
| Other amounts payable | 47/48 | €88,585 | €88,763 | +€178 | +0.2% |
| Accrued charges and deferred income | 492/3 | €9,759 | €16,551 | +€6,792 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,330 | €16,007 | +€677 | +4.4% |
| Other operating charges | 640/8 | €9,660 | €9,934 | +€274 | +2.8% |
| Gross operating margin | 9900 | €53,969 | €37,353 | -€16,615 | -30.8% |
| Operating profit (loss) | 9901 | €28,979 | €11,412 | -€17,567 | -60.6% |
| Financial income | 75/76B | €379 | - | -€379 | |
| Recurring financial income | 75 | €379 | - | -€379 | |
| Financial charges | 65/66B | €3,048 | €6,409 | +€3,361 | +110% |
| Recurring financial charges | 65 | €3,048 | €6,409 | +€3,361 | +110% |
| Profit (loss) for the period before taxes | 9903 | €26,310 | €5,003 | -€21,307 | -81.0% |
| Income taxes | 67/77 | €8,484 | €1,776 | -€6,708 | -79.1% |
| Profit (loss) for the period | 9904 | €17,827 | €3,228 | -€14,599 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,827 | €3,228 | -€14,599 | -81.9% |
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 15 October 2026 via checked.be.