Juris Joris: 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.
Juris Joris
Largest movements
- Cash +€24,006
up €24,006 (+147.5%), from €16,276 to €40,281
mainly Net result for the year (+€22,926) and Tax, wage and social debts (+€2,640)
- Profit (loss) carried forward +€14,221
no longer reported in 2025 (was -€14,221)
- Reserves +€8,705
new in 2025: €8,705
- Tax, wage and social debts +€2,640
up €2,640 (+100.4%), from €2,629 to €5,269
- Other debts -€1,452
down €1,452 (-6.6%), from €21,942 to €20,491
- Gross operating margin +€39,482
up €39,482, from -€13,939 to €25,542
- Taxes +€2,456
new in 2025: €2,456
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 | €16,276 | €40,436 | +€24,160 | +148.4% |
| Current assets | 29/58 | €16,276 | €40,436 | +€24,160 | +148.4% |
| Amounts receivable within one year | 40/41 | - | €155 | +€155 | |
| Trade receivables | 40 | - | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €16,276 | €40,281 | +€24,006 | +147.5% |
| Total equity and liabilities | 10/49 | €16,276 | €40,436 | +€24,160 | +148.4% |
| Equity | 10/15 | -€9,221 | €13,705 | +€22,926 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €8,705 | +€8,705 | |
| Distributable reserves | 133 | - | €8,705 | +€8,705 | |
| Profit (loss) carried forward | 14 | -€14,221 | - | +€14,221 | |
| Amounts payable | 17/49 | €25,496 | €26,730 | +€1,234 | +4.8% |
| Amounts payable within one year | 42/48 | €25,496 | €26,730 | +€1,234 | +4.8% |
| Trade debts | 44 | €925 | €971 | +€46 | +5.0% |
| Suppliers | 440/4 | €925 | €971 | +€46 | +5.0% |
| Taxes, remuneration and social security | 45 | €2,629 | €5,269 | +€2,640 | +100.4% |
| Taxes | 450/3 | €2,629 | €5,269 | +€2,640 | +100.4% |
| Other amounts payable | 47/48 | €21,942 | €20,491 | -€1,452 | -6.6% |
| Other operating charges | 640/8 | €275 | €120 | -€155 | -56.3% |
| Gross operating margin | 9900 | -€13,939 | €25,542 | +€39,482 | |
| Operating profit (loss) | 9901 | -€14,214 | €25,422 | +€39,636 | |
| Financial charges | 65/66B | €7 | €40 | +€34 | +500.3% |
| Recurring financial charges | 65 | €7 | €40 | +€34 | +500.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,221 | €25,382 | +€39,603 | |
| Income taxes | 67/77 | - | €2,456 | +€2,456 | |
| Profit (loss) for the period | 9904 | -€14,221 | €22,926 | +€37,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,221 | €22,926 | +€37,147 |
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 10 October 2026 via checked.be.