NORJANE INFORMATIC: 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.
NORJANE INFORMATIC
Largest movements
- Tangible fixed assets -€24,544
down €24,544 (-10.7%), from €230,437 to €205,893
of which Plant, machinery and equipment: -€13,292
- Receivables within one year +€6,847
up €6,847 (+7.1%), from €96,710 to €103,557
of which Trade receivables: +€34,727
- Debts after one year -€16,047
down €16,047 (-24.6%), from €65,297 to €49,250
- Tax, wage and social debts +€7,254
up €7,254 (+247%), from €2,940 to €10,194
- Profit (loss) carried forward -€5,617
down €5,617 (-2.5%), from €226,577 to €220,960
- Trade debts -€4,054
down €4,054 (-88.9%), from €4,562 to €508
- Gross operating margin +€56,862
up €56,862, from -€9,264 to €47,598
- Other operating charges +€10,806
up €10,806 (+502%), from €2,153 to €12,959
- Taxes +€2,404
up €2,404 (+31.9%), from €7,527 to €9,931
- Financial charges +€693
up €693 (+13.6%), from €5,088 to €5,781
- Depreciation -€497
down €497 (-2.0%), from €25,041 to €24,544
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 | €331,618 | €312,083 | -€19,535 | -5.9% |
| Fixed assets | 21/28 | €230,437 | €205,893 | -€24,544 | -10.7% |
| Tangible fixed assets | 22/27 | €230,437 | €205,893 | -€24,544 | -10.7% |
| Land and buildings | 22 | €162,828 | €151,576 | -€11,252 | -6.9% |
| Plant, machinery and equipment | 23 | €58,593 | €45,301 | -€13,292 | -22.7% |
| Furniture and vehicles | 24 | €9,016 | €9,016 | = | 0.0% |
| Current assets | 29/58 | €101,181 | €106,190 | +€5,009 | +5.0% |
| Amounts receivable within one year | 40/41 | €96,710 | €103,557 | +€6,847 | +7.1% |
| Trade receivables | 40 | €1,855 | €36,582 | +€34,727 | +1,872% |
| Other amounts receivable | 41 | €94,855 | €66,975 | -€27,880 | -29.4% |
| Cash at bank and in hand | 54/58 | €2,941 | €2,633 | -€308 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,530 | - | -€1,530 | |
| Total equity and liabilities | 10/49 | €331,618 | €312,083 | -€19,535 | -5.9% |
| Equity | 10/15 | €234,599 | €228,982 | -€5,617 | -2.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,825 | €1,825 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,825 | €1,825 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,825 | €1,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226,577 | €220,960 | -€5,617 | -2.5% |
| Amounts payable | 17/49 | €97,019 | €83,101 | -€13,918 | -14.3% |
| Amounts payable after more than one year | 17 | €65,297 | €49,250 | -€16,047 | -24.6% |
| Financial debts | 170/4 | €65,297 | €49,250 | -€16,047 | -24.6% |
| Amounts payable within one year | 42/48 | €31,722 | €33,851 | +€2,129 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €24,220 | €23,149 | -€1,071 | -4.4% |
| Trade debts | 44 | €4,562 | €508 | -€4,054 | -88.9% |
| Suppliers | 440/4 | €4,562 | €508 | -€4,054 | -88.9% |
| Taxes, remuneration and social security | 45 | €2,940 | €10,194 | +€7,254 | +247% |
| Taxes | 450/3 | €2,940 | €10,194 | +€7,254 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,041 | €24,544 | -€497 | -2.0% |
| Other operating charges | 640/8 | €2,153 | €12,959 | +€10,806 | +502% |
| Gross operating margin | 9900 | -€9,264 | €47,598 | +€56,862 | |
| Operating profit (loss) | 9901 | -€36,458 | €10,095 | +€46,553 | |
| Financial charges | 65/66B | €5,088 | €5,781 | +€693 | +13.6% |
| Recurring financial charges | 65 | €5,088 | €5,781 | +€693 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,546 | €4,314 | +€45,860 | |
| Income taxes | 67/77 | €7,527 | €9,931 | +€2,404 | +31.9% |
| Profit (loss) for the period | 9904 | -€49,073 | -€5,617 | +€43,456 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,073 | -€5,617 | +€43,456 | +88.6% |
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 15 October 2026 via checked.be.