ARS 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.
ARS JURIS
Largest movements
- Current investments +€55,000
new in 2025: €55,000
- Cash -€32,741
down €32,741 (-44.1%), from €74,269 to €41,528
mainly Current investments (-€55,000) and Receivables within one year (-€16,048)
- Receivables within one year +€16,048
up €16,048 (+36.6%), from €43,890 to €59,939
of which Trade receivables: +€16,312
- Tangible fixed assets -€9,433
down €9,433 (-29.8%), from €31,657 to €22,225
- Reserves +€14,000
up €14,000 (+13.6%), from €102,715 to €116,715
of which Distributable reserves: +€14,000
- Trade debts +€9,816
up €9,816 (+981%), from €1,001 to €10,817
- Tax, wage and social debts +€7,483
up €7,483 (+176%), from €4,251 to €11,735
- Debts after one year -€7,139
down €7,139 (-38.7%), from €18,438 to €11,299
- Other debts +€4,260
up €4,260 (+29.7%), from €14,339 to €18,599
- Gross operating margin +€1,610
up €1,610 (+5.8%), from €27,589 to €29,199
- Taxes +€1,064
up €1,064 (+34.2%), from €3,112 to €4,176
- Financial charges -€318
down €318 (-22.9%), from €1,391 to €1,073
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 | €150,864 | €179,929 | +€29,065 | +19.3% |
| Fixed assets | 21/28 | €31,657 | €22,225 | -€9,433 | -29.8% |
| Tangible fixed assets | 22/27 | €31,657 | €22,225 | -€9,433 | -29.8% |
| Furniture and vehicles | 24 | €31,657 | €22,225 | -€9,433 | -29.8% |
| Current assets | 29/58 | €119,207 | €157,705 | +€38,498 | +32.3% |
| Amounts receivable within one year | 40/41 | €43,890 | €59,939 | +€16,048 | +36.6% |
| Trade receivables | 40 | €43,238 | €59,550 | +€16,312 | +37.7% |
| Other amounts receivable | 41 | €652 | €388 | -€264 | -40.4% |
| Current investments | 50/53 | - | €55,000 | +€55,000 | |
| Cash at bank and in hand | 54/58 | €74,269 | €41,528 | -€32,741 | -44.1% |
| Deferred charges and accrued income | 490/1 | €1,047 | €1,238 | +€191 | +18.2% |
| Total equity and liabilities | 10/49 | €150,864 | €179,929 | +€29,065 | +19.3% |
| Equity | 10/15 | €105,838 | €120,202 | +€14,364 | +13.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €102,715 | €116,715 | +€14,000 | +13.6% |
| Non-distributable reserves | 130/1 | €3,215 | €3,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,215 | €3,215 | = | 0.0% |
| Distributable reserves | 133 | €99,500 | €113,500 | +€14,000 | +14.1% |
| Profit (loss) carried forward | 14 | €623 | €986 | +€364 | +58.4% |
| Amounts payable | 17/49 | €45,026 | €59,727 | +€14,701 | +32.7% |
| Amounts payable after more than one year | 17 | €18,438 | €11,299 | -€7,139 | -38.7% |
| Financial debts | 170/4 | €18,438 | €11,299 | -€7,139 | -38.7% |
| Amounts payable within one year | 42/48 | €26,430 | €48,289 | +€21,860 | +82.7% |
| Current portion of amounts payable after more than one year | 42 | €6,839 | €7,139 | +€300 | +4.4% |
| Trade debts | 44 | €1,001 | €10,817 | +€9,816 | +981% |
| Suppliers | 440/4 | €1,001 | €10,817 | +€9,816 | +981% |
| Taxes, remuneration and social security | 45 | €4,251 | €11,735 | +€7,483 | +176% |
| Taxes | 450/3 | €4,251 | €11,735 | +€7,483 | +176% |
| Other amounts payable | 47/48 | €14,339 | €18,599 | +€4,260 | +29.7% |
| Accrued charges and deferred income | 492/3 | €159 | €139 | -€20 | -12.5% |
| Non-recurring operating income | 76A | €6,979 | €0 | -€6,979 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,433 | €9,433 | -€0 | 0.0% |
| Other operating charges | 640/8 | €334 | €153 | -€181 | -54.2% |
| Non-recurring operating charges | 66A | €63 | €0 | -€63 | -100% |
| Gross operating margin | 9900 | €27,589 | €29,199 | +€1,610 | +5.8% |
| Operating profit (loss) | 9901 | €17,758 | €19,613 | +€1,855 | +10.4% |
| Financial charges | 65/66B | €1,391 | €1,073 | -€318 | -22.9% |
| Recurring financial charges | 65 | €1,391 | €1,073 | -€318 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €16,367 | €18,540 | +€2,173 | +13.3% |
| Income taxes | 67/77 | €3,112 | €4,176 | +€1,064 | +34.2% |
| Profit (loss) for the period | 9904 | €13,256 | €14,364 | +€1,108 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,256 | €14,364 | +€1,108 | +8.4% |
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 25 October 2026 via checked.be.