JRO SOLUTIONS: 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.
JRO SOLUTIONS
Largest movements
- Cash -€29,101
down €29,101 (-20.4%), from €142,696 to €113,595
mainly Contributions, distributions and other (-€188,197) and Investment in fixed assets (net) (-€10,908)
- Receivables within one year -€23,469
down €23,469 (-31.2%), from €75,291 to €51,823
of which Trade receivables: -€15,764
- Tangible fixed assets +€9,937
up €9,937 (+440.3%), from €2,257 to €12,194
of which Other tangible fixed assets: +€10,887
- Reserves -€104,672
down €104,672 (-55.6%), from €188,197 to €83,525
- Other debts +€62,213
new in 2025: €62,213
- Tax, wage and social debts -€4,982
down €4,982 (-15.4%), from €32,446 to €27,464
- Trade debts +€4,791
up €4,791 (+4817.5%), from €99 to €4,890
- Gross operating margin -€78,090
down €78,090 (-31.9%), from €244,556 to €166,466
- Financial charges +€55,857
up €55,857 (+49335.3%), from €113 to €55,971
- Taxes -€34,237
down €34,237 (-58.4%), from €58,594 to €24,357
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 | €220,772 | €178,122 | -€42,651 | -19.3% |
| Fixed assets | 21/28 | €2,257 | €12,194 | +€9,937 | +440.3% |
| Tangible fixed assets | 22/27 | €2,257 | €12,194 | +€9,937 | +440.3% |
| Plant, machinery and equipment | 23 | €2,257 | €1,306 | -€950 | -42.1% |
| Other tangible fixed assets | 26 | - | €10,887 | +€10,887 | |
| Current assets | 29/58 | €218,516 | €165,928 | -€52,587 | -24.1% |
| Amounts receivable within one year | 40/41 | €75,291 | €51,823 | -€23,469 | -31.2% |
| Trade receivables | 40 | €61,939 | €46,175 | -€15,764 | -25.5% |
| Other amounts receivable | 41 | €13,352 | €5,648 | -€7,704 | -57.7% |
| Cash at bank and in hand | 54/58 | €142,696 | €113,595 | -€29,101 | -20.4% |
| Deferred charges and accrued income | 490/1 | €528 | €511 | -€17 | -3.3% |
| Total equity and liabilities | 10/49 | €220,772 | €178,122 | -€42,651 | -19.3% |
| Equity | 10/15 | €188,227 | €83,555 | -€104,672 | -55.6% |
| Contributions | 10/11 | €30 | €30 | = | 0.0% |
| Reserves | 13 | €188,197 | €83,525 | -€104,672 | -55.6% |
| Distributable reserves | 133 | €188,197 | €83,525 | -€104,672 | -55.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,545 | €94,567 | +€62,022 | +190.6% |
| Amounts payable within one year | 42/48 | €32,545 | €94,567 | +€62,022 | +190.6% |
| Trade debts | 44 | €99 | €4,890 | +€4,791 | +4817.5% |
| Suppliers | 440/4 | €99 | €4,890 | +€4,791 | +4817.5% |
| Taxes, remuneration and social security | 45 | €32,446 | €27,464 | -€4,982 | -15.4% |
| Taxes | 450/3 | €32,446 | €27,464 | -€4,982 | -15.4% |
| Other amounts payable | 47/48 | - | €62,213 | +€62,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €971 | +€377 | +63.4% |
| Other operating charges | 640/8 | €2,411 | €1,642 | -€769 | -31.9% |
| Gross operating margin | 9900 | €244,556 | €166,466 | -€78,090 | -31.9% |
| Operating profit (loss) | 9901 | €241,551 | €163,853 | -€77,698 | -32.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €113 | €55,971 | +€55,857 | +49335.3% |
| Recurring financial charges | 65 | €113 | €55,971 | +€55,857 | +49335.3% |
| Profit (loss) for the period before taxes | 9903 | €241,438 | €107,882 | -€133,556 | -55.3% |
| Income taxes | 67/77 | €58,594 | €24,357 | -€34,237 | -58.4% |
| Profit (loss) for the period | 9904 | €182,844 | €83,525 | -€99,319 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €182,844 | €83,525 | -€99,319 | -54.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.