JOURY: 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.
JOURY
Largest movements
- Receivables within one year +€13,207
up €13,207 (+1350.6%), from €978 to €14,185
of which Other amounts receivable: +€13,474
- Cash +€2,022
up €2,022 (+62.8%), from €3,217 to €5,239
mainly Net result for the year (+€12,488) and Advances received (+€3,832)
- Profit (loss) carried forward +€12,488
up €12,488 (+662.9%), from €1,884 to €14,372
- Advances received +€3,832
new in 2025: €3,832
- Other debts -€2,311
no longer reported in 2025 (was €2,311)
- Trade debts +€1,220
new in 2025: €1,220
- Purchases and services +€13,771
up €13,771 (+67.3%), from €20,458 to €34,230
- Gross operating margin +€10,232
up €10,232 (+300.9%), from €3,401 to €13,633
- Other operating charges +€955
up €955 (+194.8%), from €490 to €1,444
- Financial income +€724
new in 2025: €724
of which Financial income: +€724
- Taxes +€377
new in 2025: €377
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 | €4,195 | €19,424 | +€15,229 | +363.0% |
| Current assets | 29/58 | €4,195 | €19,424 | +€15,229 | +363.0% |
| Amounts receivable within one year | 40/41 | €978 | €14,185 | +€13,207 | +1350.6% |
| Trade receivables | 40 | €267 | - | -€267 | |
| Other amounts receivable | 41 | €711 | €14,185 | +€13,474 | +1895.1% |
| Cash at bank and in hand | 54/58 | €3,217 | €5,239 | +€2,022 | +62.8% |
| Total equity and liabilities | 10/49 | €4,195 | €19,424 | +€15,229 | +363.0% |
| Equity | 10/15 | €1,884 | €14,372 | +€12,488 | +662.9% |
| Profit (loss) carried forward | 14 | €1,884 | €14,372 | +€12,488 | +662.9% |
| Amounts payable | 17/49 | €2,311 | €5,052 | +€2,741 | +118.6% |
| Amounts payable within one year | 42/48 | €2,311 | €5,052 | +€2,741 | +118.6% |
| Trade debts | 44 | - | €1,220 | +€1,220 | |
| Suppliers | 440/4 | - | €1,220 | +€1,220 | |
| Advances received on contracts in progress | 46 | - | €3,832 | +€3,832 | |
| Other amounts payable | 47/48 | €2,311 | - | -€2,311 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,458 | €34,230 | +€13,771 | +67.3% |
| Other operating charges | 640/8 | €490 | €1,444 | +€955 | +194.8% |
| Gross operating margin | 9900 | €3,401 | €13,633 | +€10,232 | +300.9% |
| Operating profit (loss) | 9901 | €2,911 | €12,188 | +€9,278 | +318.7% |
| Financial income | 75/76B | - | €724 | +€724 | |
| Recurring financial income | 75 | - | €724 | +€724 | |
| Non-recurring financial income | 76B | - | €724 | +€724 | |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | €2,911 | €12,865 | +€9,954 | +342.0% |
| Income taxes | 67/77 | - | €377 | +€377 | |
| Profit (loss) for the period | 9904 | €2,911 | €12,488 | +€9,577 | +329.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,911 | €12,488 | +€9,577 | +329.0% |
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 28 September 2026 via checked.be.