JORUX: 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.
JORUX
Largest movements
- Cash +€93,908
up €93,908 (+59.5%), from €157,835 to €251,743
mainly Net result for the year (+€88,101) and Tax, wage and social debts (+€20,950)
- Tangible fixed assets +€12,356
new in 2025: €12,356
- Reserves +€88,101
up €88,101 (+71.2%), from €123,744 to €211,845
- Tax, wage and social debts +€20,950
up €20,950 (+48.8%), from €42,940 to €63,890
- Gross operating margin -€43,724
down €43,724 (-27.5%), from €159,084 to €115,360
- Taxes -€11,872
down €11,872 (-33.4%), from €35,580 to €23,708
- Depreciation +€3,005
new in 2025: €3,005
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 | €171,440 | €279,718 | +€108,278 | +63.2% |
| Fixed assets | 21/28 | - | €12,356 | +€12,356 | |
| Tangible fixed assets | 22/27 | - | €12,356 | +€12,356 | |
| Land and buildings | 22 | - | €12,356 | +€12,356 | |
| Current assets | 29/58 | €171,440 | €267,362 | +€95,923 | +56.0% |
| Amounts receivable within one year | 40/41 | €13,094 | €14,066 | +€972 | +7.4% |
| Trade receivables | 40 | €13,094 | €14,066 | +€972 | +7.4% |
| Cash at bank and in hand | 54/58 | €157,835 | €251,743 | +€93,908 | +59.5% |
| Deferred charges and accrued income | 490/1 | €510 | €1,553 | +€1,043 | +204.3% |
| Total equity and liabilities | 10/49 | €171,440 | €279,718 | +€108,278 | +63.2% |
| Equity | 10/15 | €124,744 | €212,845 | +€88,101 | +70.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €123,744 | €211,845 | +€88,101 | +71.2% |
| Distributable reserves | 133 | €123,744 | €211,845 | +€88,101 | +71.2% |
| Amounts payable | 17/49 | €46,696 | €66,873 | +€20,177 | +43.2% |
| Amounts payable within one year | 42/48 | €46,696 | €66,873 | +€20,177 | +43.2% |
| Trade debts | 44 | €2,734 | €1,098 | -€1,636 | -59.8% |
| Suppliers | 440/4 | €2,734 | €1,098 | -€1,636 | -59.8% |
| Taxes, remuneration and social security | 45 | €42,940 | €63,890 | +€20,950 | +48.8% |
| Taxes | 450/3 | €42,940 | €63,890 | +€20,950 | +48.8% |
| Other amounts payable | 47/48 | €1,021 | €1,885 | +€864 | +84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,005 | +€3,005 | |
| Other operating charges | 640/8 | €279 | €440 | +€161 | +57.6% |
| Gross operating margin | 9900 | €159,084 | €115,360 | -€43,724 | -27.5% |
| Operating profit (loss) | 9901 | €158,805 | €111,916 | -€46,889 | -29.5% |
| Financial income | 75/76B | €805 | €0 | -€805 | -100.0% |
| Recurring financial income | 75 | €805 | €0 | -€805 | -100.0% |
| Financial charges | 65/66B | €286 | €107 | -€179 | -62.6% |
| Recurring financial charges | 65 | €286 | €107 | -€179 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €159,324 | €111,809 | -€47,515 | -29.8% |
| Income taxes | 67/77 | €35,580 | €23,708 | -€11,872 | -33.4% |
| Profit (loss) for the period | 9904 | €123,744 | €88,101 | -€35,643 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €123,744 | €88,101 | -€35,643 | -28.8% |
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 11 October 2026 via checked.be.