JOURET.PRO: 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.
JOURET.PRO
Largest movements
- Receivables within one year +€87,840
up €87,840 (+294%), from €29,907 to €117,748
of which Trade receivables: +€102,756
- Current investments -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Tangible fixed assets -€6,691
down €6,691 (-10.9%), from €61,529 to €54,838
of which Furniture and vehicles: -€8,541
- Cash -€3,354
down €3,354 (-5.1%), from €65,524 to €62,170
mainly Receivables within one year (-€87,840) and Contributions, distributions and other (-€20,000)
- Profit (loss) carried forward +€26,953
up €26,953 (+11.1%), from €242,714 to €269,667
- Other debts +€18,732
up €18,732 (+1,478%), from €1,268 to €20,000
- Trade debts -€17,547
down €17,547 (-39.9%), from €44,024 to €26,477
- Gross operating margin +€179,789
up €179,789, from -€121,443 to €58,346
- Financial income -€7,697
down €7,697 (-89.2%), from €8,630 to €932
- Other operating charges -€1,347
down €1,347 (-47.9%), from €2,813 to €1,466
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 | €307,031 | €335,039 | +€28,008 | +9.1% |
| Fixed assets | 21/28 | €61,529 | €54,838 | -€6,691 | -10.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €61,529 | €54,838 | -€6,691 | -10.9% |
| Land and buildings | 22 | €30,000 | €30,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €841 | €2,691 | +€1,850 | +220% |
| Furniture and vehicles | 24 | €30,688 | €22,147 | -€8,541 | -27.8% |
| Current assets | 29/58 | €245,502 | €280,200 | +€34,699 | +14.1% |
| Amounts receivable within one year | 40/41 | €29,907 | €117,748 | +€87,840 | +294% |
| Trade receivables | 40 | €6,809 | €109,565 | +€102,756 | +1,509% |
| Other amounts receivable | 41 | €23,098 | €8,182 | -€14,916 | -64.6% |
| Current investments | 50/53 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €65,524 | €62,170 | -€3,354 | -5.1% |
| Deferred charges and accrued income | 490/1 | €71 | €283 | +€212 | +299% |
| Total equity and liabilities | 10/49 | €307,031 | €335,039 | +€28,008 | +9.1% |
| Equity | 10/15 | €261,314 | €288,267 | +€26,953 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,714 | €269,667 | +€26,953 | +11.1% |
| Amounts payable | 17/49 | €45,717 | €46,772 | +€1,055 | +2.3% |
| Amounts payable within one year | 42/48 | €45,717 | €46,772 | +€1,055 | +2.3% |
| Trade debts | 44 | €44,024 | €26,477 | -€17,547 | -39.9% |
| Suppliers | 440/4 | €44,024 | €26,477 | -€17,547 | -39.9% |
| Taxes, remuneration and social security | 45 | €426 | €296 | -€130 | -30.6% |
| Taxes | 450/3 | €426 | €296 | -€130 | -30.6% |
| Other amounts payable | 47/48 | €1,268 | €20,000 | +€18,732 | +1,478% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,434 | €10,229 | -€204 | -2.0% |
| Other operating charges | 640/8 | €2,813 | €1,466 | -€1,347 | -47.9% |
| Gross operating margin | 9900 | -€121,443 | €58,346 | +€179,789 | |
| Operating profit (loss) | 9901 | -€134,690 | €46,650 | +€181,340 | |
| Financial income | 75/76B | €8,630 | €932 | -€7,697 | -89.2% |
| Recurring financial income | 75 | €8,630 | €932 | -€7,697 | -89.2% |
| Financial charges | 65/66B | €104 | €55 | -€49 | -47.3% |
| Recurring financial charges | 65 | €104 | €55 | -€49 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€126,164 | €47,528 | +€173,692 | |
| Income taxes | 67/77 | €532 | €575 | +€43 | +8.0% |
| Profit (loss) for the period | 9904 | -€126,697 | €46,953 | +€173,650 | |
| Profit (loss) for the period to be appropriated | 9905 | -€126,697 | €46,953 | +€173,650 |
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 20 October 2026 via checked.be.