AD JURIS: 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.
AD JURIS
Largest movements
- Cash +€136,473
up €136,473 (+155%), from €87,818 to €224,291
mainly Net result for the year (+€304,749) and Depreciation (+€101,918)
- Tangible fixed assets +€64,737
up €64,737 (+2.5%), from €2.6m to €2.6m
of which Land and buildings: +€75,268
- Profit (loss) carried forward +€304,749
up €304,749 (+55.5%), from -€549,549 to -€244,800
- Debts after one year -€139,285
down €139,285 (-7.3%), from €1.9m to €1.8m
of which Financial debts: -€141,995
- Gross operating margin +€366,270
up €366,270 (+186%), from €197,441 to €563,711
- Depreciation -€56,058
down €56,058 (-35.5%), from €157,976 to €101,918
- Staff costs +€9,936
up €9,936 (+11.2%), from €88,813 to €98,750
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 | €2,788,471 | €2,983,827 | +€195,356 | +7.0% |
| Fixed assets | 21/28 | €2,656,435 | €2,721,172 | +€64,737 | +2.4% |
| Tangible fixed assets | 22/27 | €2,566,435 | €2,631,172 | +€64,737 | +2.5% |
| Land and buildings | 22 | €2,524,294 | €2,599,562 | +€75,268 | +3.0% |
| Furniture and vehicles | 24 | €42,141 | €31,610 | -€10,531 | -25.0% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €132,037 | €262,655 | +€130,618 | +98.9% |
| Amounts receivable within one year | 40/41 | €44,219 | €38,364 | -€5,854 | -13.2% |
| Trade receivables | 40 | €27,826 | €26,826 | -€1,000 | -3.6% |
| Other amounts receivable | 41 | €16,393 | €11,539 | -€4,854 | -29.6% |
| Cash at bank and in hand | 54/58 | €87,818 | €224,291 | +€136,473 | +155% |
| Total equity and liabilities | 10/49 | €2,788,471 | €2,983,827 | +€195,356 | +7.0% |
| Equity | 10/15 | €637,226 | €941,975 | +€304,749 | +47.8% |
| Contributions | 10/11 | €1,104,500 | €1,104,500 | = | 0.0% |
| Reserves | 13 | €82,275 | €82,275 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €63,525 | €63,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€549,549 | -€244,800 | +€304,749 | +55.5% |
| Amounts payable | 17/49 | €2,151,245 | €2,041,852 | -€109,393 | -5.1% |
| Amounts payable after more than one year | 17 | €1,914,187 | €1,774,902 | -€139,285 | -7.3% |
| Financial debts | 170/4 | €1,894,488 | €1,752,493 | -€141,995 | -7.5% |
| Other amounts payable | 178/9 | €19,699 | €22,409 | +€2,710 | +13.8% |
| Amounts payable within one year | 42/48 | €116,185 | €120,877 | +€4,692 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €85,546 | €70,973 | -€14,573 | -17.0% |
| Trade debts | 44 | €7,505 | €4,990 | -€2,515 | -33.5% |
| Suppliers | 440/4 | €7,505 | €4,990 | -€2,515 | -33.5% |
| Advances received on contracts in progress | 46 | - | €1,970 | +€1,970 | |
| Taxes, remuneration and social security | 45 | €13,578 | €15,019 | +€1,440 | +10.6% |
| Taxes | 450/3 | €53 | - | -€53 | |
| Remuneration and social security | 454/9 | €13,525 | €15,019 | +€1,493 | +11.0% |
| Other amounts payable | 47/48 | €9,555 | €27,926 | +€18,370 | +192% |
| Accrued charges and deferred income | 492/3 | €120,873 | €146,073 | +€25,200 | +20.8% |
| Non-recurring operating income | 76A | - | €170,054 | +€170,054 | |
| Remuneration, social security and pensions | 62 | €88,813 | €98,750 | +€9,936 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,976 | €101,918 | -€56,058 | -35.5% |
| Other operating charges | 640/8 | €19,958 | €23,409 | +€3,450 | +17.3% |
| Gross operating margin | 9900 | €197,441 | €563,711 | +€366,270 | +186% |
| Operating profit (loss) | 9901 | -€69,307 | €339,634 | +€408,941 | |
| Financial income | 75/76B | €1,932 | - | -€1,932 | |
| Recurring financial income | 75 | €1,932 | - | -€1,932 | |
| Financial charges | 65/66B | €36,044 | €34,885 | -€1,159 | -3.2% |
| Recurring financial charges | 65 | €36,044 | €34,885 | -€1,159 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€103,418 | €304,749 | +€408,167 | |
| Profit (loss) for the period | 9904 | -€103,418 | €304,749 | +€408,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€103,418 | €304,749 | +€408,167 |
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 29 October 2026 via checked.be.