IURIS CONSULT: 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.
IURIS CONSULT
Largest movements
- Tangible fixed assets -€80,188
down €80,188 (-4.3%), from €1.9m to €1.8m
of which Land and buildings: -€80,937
- Cash +€39,460
up €39,460 (+223%), from €17,660 to €57,120
mainly Depreciation (+€89,795) and Debts after one year (+€41,645)
- Deferred charges and accrued income +€27,003
up €27,003 (+2,063%), from €1,309 to €28,311
- Profit (loss) carried forward -€52,845
down €52,845 (-4.1%), from -€1.3m to -€1.4m
- Debts after one year +€41,645
up €41,645 (+2.1%), from €2.0m to €2.0m
- Gross operating margin -€57,428
down €57,428 (-49.9%), from €115,011 to €57,583
- Other operating charges +€4,185
up €4,185 (+26.1%), from €16,058 to €20,243
- Financial charges +€1,339
up €1,339 (+96.8%), from €1,384 to €2,722
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 | €1,893,049 | €1,876,846 | -€16,203 | -0.9% |
| Fixed assets | 21/28 | €1,867,880 | €1,787,692 | -€80,188 | -4.3% |
| Tangible fixed assets | 22/27 | €1,867,880 | €1,787,692 | -€80,188 | -4.3% |
| Land and buildings | 22 | €1,861,648 | €1,780,711 | -€80,937 | -4.3% |
| Plant, machinery and equipment | 23 | €210 | €2,905 | +€2,695 | +1,281% |
| Furniture and vehicles | 24 | €6,022 | €4,076 | -€1,946 | -32.3% |
| Current assets | 29/58 | €25,169 | €89,154 | +€63,985 | +254% |
| Amounts receivable within one year | 40/41 | €6,200 | €3,722 | -€2,478 | -40.0% |
| Trade receivables | 40 | €6,047 | €3,722 | -€2,325 | -38.4% |
| Other amounts receivable | 41 | €153 | - | -€153 | |
| Cash at bank and in hand | 54/58 | €17,660 | €57,120 | +€39,460 | +223% |
| Deferred charges and accrued income | 490/1 | €1,309 | €28,311 | +€27,003 | +2,063% |
| Total equity and liabilities | 10/49 | €1,893,049 | €1,876,846 | -€16,203 | -0.9% |
| Equity | 10/15 | -€418,290 | -€473,440 | -€55,150 | -13.2% |
| Contributions | 10/11 | €810,000 | €810,000 | = | 0.0% |
| Reserves | 13 | €71,407 | €69,102 | -€2,305 | -3.2% |
| Tax-exempt reserves | 132 | €59,407 | €57,102 | -€2,305 | -3.9% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,299,697 | -€1,352,542 | -€52,845 | -4.1% |
| Provisions and deferred taxes | 16 | €19,802 | €19,034 | -€768 | -3.9% |
| Deferred taxes | 168 | €19,802 | €19,034 | -€768 | -3.9% |
| Amounts payable | 17/49 | €2,291,537 | €2,331,252 | +€39,715 | +1.7% |
| Amounts payable after more than one year | 17 | €2,004,478 | €2,046,122 | +€41,645 | +2.1% |
| Other amounts payable | 178/9 | €2,004,478 | €2,046,122 | +€41,645 | +2.1% |
| Amounts payable within one year | 42/48 | €14,265 | €10,565 | -€3,700 | -25.9% |
| Trade debts | 44 | €10,796 | €9,213 | -€1,583 | -14.7% |
| Suppliers | 440/4 | €10,796 | €9,213 | -€1,583 | -14.7% |
| Taxes, remuneration and social security | 45 | €3,469 | €1,352 | -€2,117 | -61.0% |
| Taxes | 450/3 | €3,469 | €1,352 | -€2,117 | -61.0% |
| Accrued charges and deferred income | 492/3 | €272,794 | €274,564 | +€1,770 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,387 | €89,795 | -€592 | -0.7% |
| Other operating charges | 640/8 | €16,058 | €20,243 | +€4,185 | +26.1% |
| Gross operating margin | 9900 | €115,011 | €57,583 | -€57,428 | -49.9% |
| Operating profit (loss) | 9901 | €8,566 | -€52,455 | -€61,021 | |
| Financial income | 75/76B | €0 | €78 | +€78 | +258,900% |
| Recurring financial income | 75 | €0 | €78 | +€78 | +258,900% |
| Financial charges | 65/66B | €1,384 | €2,722 | +€1,339 | +96.8% |
| Recurring financial charges | 65 | €1,384 | €2,722 | +€1,339 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | €7,182 | -€55,100 | -€62,282 | |
| Transfer from deferred taxes | 780 | €778 | €768 | -€10 | -1.2% |
| Income taxes | 67/77 | €958 | €818 | -€140 | -14.6% |
| Profit (loss) for the period | 9904 | €7,002 | -€55,150 | -€62,152 | |
| Transfer from tax-exempt reserves | 789 | €2,333 | €2,305 | -€29 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,336 | -€52,845 | -€62,181 |
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 21 October 2026 via checked.be.