JOUR J.: 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.
JOUR J.
Largest movements
- Cash -€20,018
down €20,018 (-34.4%), from €58,148 to €38,130
mainly Net result for the year (-€39,883) and Other debts (-€2,482)
- Profit (loss) carried forward -€39,883
down €39,883 (-323%), from -€12,343 to -€52,226
- Trade debts +€14,390
up €14,390 (+145%), from €9,910 to €24,300
- Tax, wage and social debts +€4,527
up €4,527 (+88.0%), from €5,146 to €9,673
of which Remuneration and social security: +€4,603
- Short-term financial debts +€3,622
new in 2025: €3,622
- Other debts -€2,482
down €2,482 (-3.4%), from €73,014 to €70,532
- Gross operating margin -€19,097
down €19,097, from €1,927 to -€17,170
- Staff costs +€8,871
up €8,871 (+115%), from €7,728 to €16,599
- Other operating charges +€1,452
up €1,452 (+123%), from €1,183 to €2,635
- Financial income +€433
up €433 (+274%), from €158 to €591
- Depreciation +€321
up €321 (+34.1%), from €940 to €1,261
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 | €94,319 | €74,493 | -€19,826 | -21.0% |
| Fixed assets | 21/28 | €4,546 | €4,246 | -€300 | -6.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,981 | €2,376 | +€395 | +19.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €475 | €1,640 | +€1,165 | +245% |
| Other tangible fixed assets | 26 | €1,506 | €736 | -€770 | -51.1% |
| Financial fixed assets | 28 | €2,565 | €1,870 | -€695 | -27.1% |
| Current assets | 29/58 | €89,773 | €70,247 | -€19,526 | -21.8% |
| Amounts receivable within one year | 40/41 | €30,183 | €30,986 | +€803 | +2.7% |
| Trade receivables | 40 | €27,938 | €30,979 | +€3,041 | +10.9% |
| Other amounts receivable | 41 | €2,245 | €7 | -€2,238 | -99.7% |
| Cash at bank and in hand | 54/58 | €58,148 | €38,130 | -€20,018 | -34.4% |
| Deferred charges and accrued income | 490/1 | €1,442 | €1,131 | -€311 | -21.6% |
| Total equity and liabilities | 10/49 | €94,319 | €74,493 | -€19,826 | -21.0% |
| Equity | 10/15 | €6,249 | -€33,634 | -€39,883 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,343 | -€52,226 | -€39,883 | -323% |
| Amounts payable | 17/49 | €88,070 | €108,127 | +€20,057 | +22.8% |
| Amounts payable within one year | 42/48 | €88,070 | €108,127 | +€20,057 | +22.8% |
| Financial debts | 43 | - | €3,622 | +€3,622 | |
| Credit institutions | 430/8 | - | €3,622 | +€3,622 | |
| Trade debts | 44 | €9,910 | €24,300 | +€14,390 | +145% |
| Suppliers | 440/4 | €9,910 | €24,300 | +€14,390 | +145% |
| Taxes, remuneration and social security | 45 | €5,146 | €9,673 | +€4,527 | +88.0% |
| Taxes | 450/3 | €2,931 | €2,855 | -€76 | -2.6% |
| Remuneration and social security | 454/9 | €2,215 | €6,818 | +€4,603 | +208% |
| Other amounts payable | 47/48 | €73,014 | €70,532 | -€2,482 | -3.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €7,728 | €16,599 | +€8,871 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €940 | €1,261 | +€321 | +34.1% |
| Other operating charges | 640/8 | €1,183 | €2,635 | +€1,452 | +123% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €1,927 | -€17,170 | -€19,097 | |
| Operating profit (loss) | 9901 | -€7,987 | -€37,665 | -€29,678 | -372% |
| Financial income | 75/76B | €158 | €591 | +€433 | +274% |
| Recurring financial income | 75 | €158 | €591 | +€433 | +274% |
| Financial charges | 65/66B | €2,890 | €2,620 | -€270 | -9.3% |
| Recurring financial charges | 65 | €2,890 | €2,620 | -€270 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,719 | -€39,694 | -€28,975 | -270% |
| Income taxes | 67/77 | €162 | €189 | +€27 | +16.7% |
| Profit (loss) for the period | 9904 | -€10,881 | -€39,883 | -€29,002 | -267% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,881 | -€39,883 | -€29,002 | -267% |
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 25 October 2026 via checked.be.