JOURI: what changed
Two fiscal 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.
JOURI
Largest movements
- Cash +€7,603
up €7,603 (+112.8%), from €6,743 to €14,346
mainly Net result for the year (+€21,638) and Tax, wage and social debts (+€2,778)
- Stocks and contracts -€1,491
down €1,491 (-100.0%), from €1,491 to €0
- Receivables within one year +€1,075
up €1,075 (+451.5%), from €238 to €1,313
of which Other amounts receivable: +€1,157
- Profit (loss) carried forward +€21,638
up €21,638 (+69.4%), from -€31,167 to -€9,529
- Other debts -€17,344
down €17,344 (-81.1%), from €21,378 to €4,035
- Tax, wage and social debts +€2,778
up €2,778 (+12733.0%), from €22 to €2,800
- Gross operating margin +€31,836
up €31,836, from -€2,915 to €28,921
- Taxes +€5,233
up €5,233 (+359.0%), from €1,457 to €6,691
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 | €8,878 | €15,998 | +€7,120 | +80.2% |
| Fixed assets | 21/28 | €260 | €117 | -€143 | -55.0% |
| Tangible fixed assets | 22/27 | €260 | €117 | -€143 | -55.0% |
| Furniture and vehicles | 24 | €260 | €117 | -€143 | -55.0% |
| Current assets | 29/58 | €8,618 | €15,881 | +€7,263 | +84.3% |
| Stocks and contracts in progress | 3 | €1,491 | €0 | -€1,491 | -100.0% |
| Stocks | 30/36 | €1,491 | €0 | -€1,491 | -100.0% |
| Amounts receivable within one year | 40/41 | €238 | €1,313 | +€1,075 | +451.5% |
| Trade receivables | 40 | €82 | €0 | -€82 | -100.0% |
| Other amounts receivable | 41 | €156 | €1,313 | +€1,157 | +740.4% |
| Cash at bank and in hand | 54/58 | €6,743 | €14,346 | +€7,603 | +112.8% |
| Deferred charges and accrued income | 490/1 | €146 | €222 | +€76 | +52.4% |
| Total equity and liabilities | 10/49 | €8,878 | €15,998 | +€7,120 | +80.2% |
| Equity | 10/15 | -€12,575 | €9,063 | +€21,638 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,167 | -€9,529 | +€21,638 | +69.4% |
| Amounts payable | 17/49 | €21,453 | €6,935 | -€14,518 | -67.7% |
| Amounts payable within one year | 42/48 | €21,453 | €6,935 | -€14,518 | -67.7% |
| Trade debts | 44 | €53 | €100 | +€47 | +88.4% |
| Suppliers | 440/4 | €53 | €100 | +€47 | +88.4% |
| Taxes, remuneration and social security | 45 | €22 | €2,800 | +€2,778 | +12733.0% |
| Taxes | 450/3 | €22 | €2,800 | +€2,778 | +12733.0% |
| Other amounts payable | 47/48 | €21,378 | €4,035 | -€17,344 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | €143 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,915 | €28,921 | +€31,836 | |
| Operating profit (loss) | 9901 | -€3,446 | €28,378 | +€31,824 | |
| Financial charges | 65/66B | €58 | €49 | -€9 | -15.2% |
| Recurring financial charges | 65 | €58 | €49 | -€9 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,504 | €28,329 | +€31,833 | |
| Income taxes | 67/77 | €1,457 | €6,691 | +€5,233 | +359.0% |
| Profit (loss) for the period | 9904 | -€4,961 | €21,638 | +€26,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,961 | €21,638 | +€26,600 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.