DOMUS IURIS: 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.
DOMUS IURIS
Largest movements
- Tangible fixed assets -€26,815
down €26,815 (-40.0%), from €66,969 to €40,153
of which Land and buildings: -€25,408
- Cash -€1,455
down €1,455 (-23.1%), from €6,294 to €4,840
mainly Debts after one year (-€20,044) and Net result for the year (-€7,747)
- Debts after one year -€20,044
down €20,044 (-27.0%), from €74,165 to €54,121
- Profit (loss) carried forward -€7,747
down €7,747 (-10.4%), from -€74,144 to -€81,890
- Trade debts -€1,954
down €1,954 (-45.3%), from €4,313 to €2,359
- Current portion of long-term debt +€830
up €830 (+4.0%), from €20,613 to €21,443
- Gross operating margin +€6,747
up €6,747 (+38.2%), from €17,641 to €24,388
- Financial charges -€849
down €849 (-20.7%), from €4,112 to €3,263
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 | €81,983 | €53,723 | -€28,260 | -34.5% |
| Fixed assets | 21/28 | €68,109 | €41,293 | -€26,815 | -39.4% |
| Tangible fixed assets | 22/27 | €66,969 | €40,153 | -€26,815 | -40.0% |
| Land and buildings | 22 | €63,384 | €37,976 | -€25,408 | -40.1% |
| Plant, machinery and equipment | 23 | €929 | €534 | -€395 | -42.5% |
| Furniture and vehicles | 24 | €2,655 | €1,643 | -€1,012 | -38.1% |
| Financial fixed assets | 28 | €1,140 | €1,140 | = | 0.0% |
| Current assets | 29/58 | €13,874 | €12,430 | -€1,444 | -10.4% |
| Cash at bank and in hand | 54/58 | €6,294 | €4,840 | -€1,455 | -23.1% |
| Deferred charges and accrued income | 490/1 | €7,580 | €7,590 | +€10 | +0.1% |
| Total equity and liabilities | 10/49 | €81,983 | €53,723 | -€28,260 | -34.5% |
| Equity | 10/15 | -€64,144 | -€71,890 | -€7,747 | -12.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,144 | -€81,890 | -€7,747 | -10.4% |
| Amounts payable | 17/49 | €146,126 | €125,613 | -€20,513 | -14.0% |
| Amounts payable after more than one year | 17 | €74,165 | €54,121 | -€20,044 | -27.0% |
| Financial debts | 170/4 | €74,165 | €54,121 | -€20,044 | -27.0% |
| Amounts payable within one year | 42/48 | €55,566 | €54,443 | -€1,123 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €20,613 | €21,443 | +€830 | +4.0% |
| Trade debts | 44 | €4,313 | €2,359 | -€1,954 | -45.3% |
| Suppliers | 440/4 | €4,313 | €2,359 | -€1,954 | -45.3% |
| Other amounts payable | 47/48 | €30,641 | €30,641 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,395 | €17,049 | +€654 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,990 | €26,815 | -€175 | -0.6% |
| Other operating charges | 640/8 | €2,017 | €2,057 | +€40 | +2.0% |
| Gross operating margin | 9900 | €17,641 | €24,388 | +€6,747 | +38.2% |
| Operating profit (loss) | 9901 | -€11,366 | -€4,484 | +€6,882 | +60.6% |
| Financial charges | 65/66B | €4,112 | €3,263 | -€849 | -20.7% |
| Recurring financial charges | 65 | €4,112 | €3,263 | -€849 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,478 | -€7,747 | +€7,731 | +50.0% |
| Profit (loss) for the period | 9904 | -€15,478 | -€7,747 | +€7,731 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,478 | -€7,747 | +€7,731 | +50.0% |
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 27 October 2026 via checked.be.