Josy Ory Management: what changed
Josy Ory Management
Largest movements
- Cash +€117,498
up €117,498 (+98.0%), from €119,913 to €237,411
mainly Net result for the year (+€82,583) and Tax, wage and social debts (+€33,996)
- Reserves +€82,583
up €82,583 (+90.8%), from €90,907 to €173,489
- Tax, wage and social debts +€33,996
up €33,996 (+100%), from €33,953 to €67,949
- Taxes +€8,489
up €8,489 (+33.9%), from €25,077 to €33,567
- Financial charges +€2,545
up €2,545 (+718%), from €355 to €2,899
- Gross operating margin +€2,349
up €2,349 (+2.0%), from €116,765 to €119,115
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,932 | €257,042 | +€118,110 | +85.0% |
| Current assets | 29/58 | €138,932 | €257,042 | +€118,110 | +85.0% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,738 | +€588 | +3.2% |
| Trade receivables | 40 | €18,150 | €18,738 | +€588 | +3.2% |
| Cash at bank and in hand | 54/58 | €119,913 | €237,411 | +€117,498 | +98.0% |
| Deferred charges and accrued income | 490/1 | €869 | €893 | +€24 | +2.7% |
| Total equity and liabilities | 10/49 | €138,932 | €257,042 | +€118,110 | +85.0% |
| Equity | 10/15 | €95,907 | €178,489 | +€82,583 | +86.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,907 | €173,489 | +€82,583 | +90.8% |
| Distributable reserves | 133 | €90,907 | €173,489 | +€82,583 | +90.8% |
| Amounts payable | 17/49 | €43,026 | €78,553 | +€35,527 | +82.6% |
| Amounts payable within one year | 42/48 | €43,026 | €78,553 | +€35,527 | +82.6% |
| Financial debts | 43 | €24 | €640 | +€616 | +2,572% |
| Credit institutions | 430/8 | €24 | €640 | +€616 | +2,572% |
| Trade debts | 44 | €1,650 | €2,089 | +€440 | +26.6% |
| Suppliers | 440/4 | €1,650 | €2,089 | +€440 | +26.6% |
| Taxes, remuneration and social security | 45 | €33,953 | €67,949 | +€33,996 | +100% |
| Taxes | 450/3 | €33,953 | €67,949 | +€33,996 | +100% |
| Other amounts payable | 47/48 | €7,399 | €7,875 | +€476 | +6.4% |
| Other operating charges | 640/8 | €426 | €66 | -€361 | -84.6% |
| Gross operating margin | 9900 | €116,765 | €119,115 | +€2,349 | +2.0% |
| Operating profit (loss) | 9901 | €116,339 | €119,049 | +€2,710 | +2.3% |
| Financial charges | 65/66B | €355 | €2,899 | +€2,545 | +718% |
| Recurring financial charges | 65 | €355 | €2,899 | +€2,545 | +718% |
| Profit (loss) for the period before taxes | 9903 | €115,984 | €116,150 | +€165 | +0.1% |
| Income taxes | 67/77 | €25,077 | €33,567 | +€8,489 | +33.9% |
| Profit (loss) for the period | 9904 | €90,907 | €82,583 | -€8,324 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €90,907 | €82,583 | -€8,324 | -9.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.