JAURESIMMO: 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.
JAURESIMMO
Largest movements
- Cash -€50,929
down €50,929 (-72.0%), from €70,734 to €19,805
mainly Investment in fixed assets (net) (-€62,363) and Current investments (-€49,432)
- Current investments +€49,432
up €49,432 (+23.8%), from €207,540 to €256,972
- Tangible fixed assets +€24,608
up €24,608 (+5.4%), from €453,650 to €478,259
- Reserves +€14,248
up €14,248 (+3.3%), from €433,479 to €447,727
of which Distributable reserves: +€20,330
- Accrued charges and deferred income +€8,680
up €8,680 (+51.5%), from €16,861 to €25,541
- Depreciation -€17,655
down €17,655 (-31.9%), from €55,410 to €37,754
- Financial income +€6,696
up €6,696 (+22.4%), from €29,946 to €36,642
- Financial charges -€3,191
down €3,191 (-92.8%), from €3,438 to €247
- Taxes +€888
up €888 (+17.3%), from €5,134 to €6,022
- Other operating charges +€444
up €444 (+11.2%), from €3,985 to €4,429
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.
Cash bridge derived
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 | €734,299 | €756,455 | +€22,157 | +3.0% |
| Fixed assets | 21/28 | €453,650 | €478,259 | +€24,608 | +5.4% |
| Tangible fixed assets | 22/27 | €453,650 | €478,259 | +€24,608 | +5.4% |
| Land and buildings | 22 | €453,650 | €478,259 | +€24,608 | +5.4% |
| Current assets | 29/58 | €280,648 | €278,197 | -€2,452 | -0.9% |
| Amounts receivable within one year | 40/41 | €1,375 | €375 | -€1,000 | -72.7% |
| Other amounts receivable | 41 | €1,375 | €375 | -€1,000 | -72.7% |
| Current investments | 50/53 | €207,540 | €256,972 | +€49,432 | +23.8% |
| Cash at bank and in hand | 54/58 | €70,734 | €19,805 | -€50,929 | -72.0% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,045 | +€45 | +4.5% |
| Total equity and liabilities | 10/49 | €734,299 | €756,455 | +€22,157 | +3.0% |
| Equity | 10/15 | €533,479 | €547,727 | +€14,248 | +2.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €433,479 | €447,727 | +€14,248 | +3.3% |
| Tax-exempt reserves | 132 | €59,831 | €53,749 | -€6,083 | -10.2% |
| Distributable reserves | 133 | €373,648 | €393,978 | +€20,330 | +5.4% |
| Provisions and deferred taxes | 16 | €22,795 | €20,198 | -€2,598 | -11.4% |
| Deferred taxes | 168 | €22,795 | €20,198 | -€2,598 | -11.4% |
| Amounts payable | 17/49 | €178,024 | €188,531 | +€10,507 | +5.9% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,164 | €12,990 | +€1,826 | +16.4% |
| Trade debts | 44 | - | €2,085 | +€2,085 | |
| Suppliers | 440/4 | - | €2,085 | +€2,085 | |
| Taxes, remuneration and social security | 45 | €1,554 | €825 | -€728 | -46.9% |
| Taxes | 450/3 | €1,554 | €825 | -€728 | -46.9% |
| Other amounts payable | 47/48 | €9,610 | €10,080 | +€470 | +4.9% |
| Accrued charges and deferred income | 492/3 | €16,861 | €25,541 | +€8,680 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,410 | €37,754 | -€17,655 | -31.9% |
| Other operating charges | 640/8 | €3,985 | €4,429 | +€444 | +11.2% |
| Gross operating margin | 9900 | €30,409 | €30,460 | +€52 | +0.2% |
| Operating profit (loss) | 9901 | -€28,986 | -€11,723 | +€17,262 | +59.6% |
| Financial income | 75/76B | €29,946 | €36,642 | +€6,696 | +22.4% |
| Recurring financial income | 75 | €29,946 | €36,642 | +€6,696 | +22.4% |
| Financial charges | 65/66B | €3,438 | €247 | -€3,191 | -92.8% |
| Recurring financial charges | 65 | €3,438 | €247 | -€3,191 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,477 | €24,671 | +€27,148 | |
| Transfer from deferred taxes | 780 | €2,598 | €2,598 | = | 0.0% |
| Income taxes | 67/77 | €5,134 | €6,022 | +€888 | +17.3% |
| Profit (loss) for the period | 9904 | -€5,013 | €21,248 | +€26,261 | |
| Transfer from tax-exempt reserves | 789 | €6,083 | €6,083 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,069 | €27,330 | +€26,261 | +2456.2% |
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 11 October 2026 via checked.be.