ADJURA: 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.
ADJURA
Largest movements
- Receivables after one year +€10,027
up €10,027 (+39.8%), from €25,217 to €35,244
of which Trade receivables: +€35,244
- Receivables within one year -€5,718
no longer reported in 2024 (was €5,718)
of which Trade receivables: -€5,608
- Intangible fixed assets -€1,533
down €1,533 (-17.3%), from €8,868 to €7,335
- Deferred charges and accrued income -€844
down €844 (-73.6%), from €1,146 to €302
- Tangible fixed assets -€574
down €574 (-12.3%), from €4,645 to €4,071
of which Plant, machinery and equipment: -€567
- Short-term financial debts -€1,833
down €1,833 (-40.0%), from €4,586 to €2,752
- Advances received +€1,622
new in 2024: €1,622
- Trade debts +€1,333
up €1,333 (+72.5%), from €1,840 to €3,173
- Gross operating margin +€9,700
up €9,700 (+110%), from €8,852 to €18,552
- Turnover +€3,064
up €3,064 (+11.5%), from €26,673 to €29,736
- Staff costs +€2,677
up €2,677 (+46.0%), from €5,816 to €8,493
- Purchases and services -€1,772
down €1,772 (-9.6%), from €18,395 to €16,623
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,931 | €47,149 | +€1,219 | +2.7% |
| Fixed assets | 21/28 | €13,513 | €11,406 | -€2,107 | -15.6% |
| Intangible fixed assets | 21 | €8,868 | €7,335 | -€1,533 | -17.3% |
| Tangible fixed assets | 22/27 | €4,645 | €4,071 | -€574 | -12.3% |
| Plant, machinery and equipment | 23 | €4,599 | €4,031 | -€567 | -12.3% |
| Furniture and vehicles | 24 | €46 | €40 | -€6 | -13.4% |
| Current assets | 29/58 | €32,418 | €35,743 | +€3,325 | +10.3% |
| Amounts receivable after more than one year | 29 | €25,217 | €35,244 | +€10,027 | +39.8% |
| Trade receivables | 290 | - | €35,244 | +€35,244 | |
| Other amounts receivable | 291 | €25,217 | - | -€25,217 | |
| Amounts receivable within one year | 40/41 | €5,718 | - | -€5,718 | |
| Trade receivables | 40 | €5,608 | - | -€5,608 | |
| Other amounts receivable | 41 | €110 | - | -€110 | |
| Cash at bank and in hand | 54/58 | €337 | €197 | -€141 | -41.7% |
| Deferred charges and accrued income | 490/1 | €1,146 | €302 | -€844 | -73.6% |
| Total equity and liabilities | 10/49 | €45,931 | €47,149 | +€1,219 | +2.7% |
| Equity | 10/15 | €15,035 | €15,098 | +€63 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,425 | -€7,362 | +€63 | +0.9% |
| Amounts payable | 17/49 | €30,896 | €32,051 | +€1,155 | +3.7% |
| Amounts payable within one year | 42/48 | €30,674 | €31,809 | +€1,135 | +3.7% |
| Financial debts | 43 | €4,586 | €2,752 | -€1,833 | -40.0% |
| Credit institutions | 430/8 | €4,586 | €2,752 | -€1,833 | -40.0% |
| Trade debts | 44 | €1,840 | €3,173 | +€1,333 | +72.5% |
| Suppliers | 440/4 | €1,840 | €3,173 | +€1,333 | +72.5% |
| Advances received on contracts in progress | 46 | - | €1,622 | +€1,622 | |
| Taxes, remuneration and social security | 45 | €27 | €86 | +€59 | +220% |
| Taxes | 450/3 | €27 | €86 | +€59 | +220% |
| Other amounts payable | 47/48 | €24,221 | €24,176 | -€46 | -0.2% |
| Accrued charges and deferred income | 492/3 | €222 | €242 | +€20 | +8.9% |
| Turnover | 70 | €26,673 | €29,736 | +€3,064 | +11.5% |
| Non-recurring operating income | 76A | €574 | €5,439 | +€4,865 | +848% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,395 | €16,623 | -€1,772 | -9.6% |
| Remuneration, social security and pensions | 62 | €5,816 | €8,493 | +€2,677 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,247 | €2,468 | +€221 | +9.8% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Non-recurring operating charges | 66A | - | €6,401 | +€6,401 | |
| Gross operating margin | 9900 | €8,852 | €18,552 | +€9,700 | +110% |
| Operating profit (loss) | 9901 | €295 | €685 | +€390 | +132% |
| Financial income | 75/76B | €191 | €214 | +€23 | +12.2% |
| Recurring financial income | 75 | €191 | €214 | +€23 | +12.2% |
| Financial charges | 65/66B | €707 | €836 | +€129 | +18.2% |
| Recurring financial charges | 65 | €672 | €758 | +€86 | +12.7% |
| Non-recurring financial charges | 66B | €35 | €78 | +€43 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€221 | €63 | +€284 | |
| Income taxes | 67/77 | €200 | - | -€200 | |
| Profit (loss) for the period | 9904 | -€421 | €63 | +€485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€421 | €63 | +€485 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.