JRI LAW: 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.
JRI LAW
Largest movements
- Current investments -€71,444
down €71,444 (-54.0%), from €132,421 to €60,978
- Cash +€19,662
up €19,662 (+117%), from €16,850 to €36,512
mainly Net result for the year (+€141,310) and Current investments (+€71,444)
- Receivables within one year -€7,157
down €7,157 (-10.8%), from €66,083 to €58,926
- Other debts -€49,526
down €49,526 (-30.9%), from €160,193 to €110,667
- Tax, wage and social debts -€17,049
down €17,049 (-35.2%), from €48,388 to €31,338
- Trade debts +€4,592
up €4,592 (+61.3%), from €7,493 to €12,086
- Financial income -€3,419
down €3,419 (-86.7%), from €3,943 to €524
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 | €239,309 | €178,587 | -€60,723 | -25.4% |
| Fixed assets | 21/28 | €23,175 | €21,511 | -€1,664 | -7.2% |
| Tangible fixed assets | 22/27 | €23,175 | €21,511 | -€1,664 | -7.2% |
| Plant, machinery and equipment | 23 | €11,126 | €10,907 | -€218 | -2.0% |
| Furniture and vehicles | 24 | €12,049 | €10,603 | -€1,445 | -12.0% |
| Current assets | 29/58 | €216,135 | €157,076 | -€59,059 | -27.3% |
| Amounts receivable within one year | 40/41 | €66,083 | €58,926 | -€7,157 | -10.8% |
| Trade receivables | 40 | €66,083 | €58,926 | -€7,157 | -10.8% |
| Current investments | 50/53 | €132,421 | €60,978 | -€71,444 | -54.0% |
| Cash at bank and in hand | 54/58 | €16,850 | €36,512 | +€19,662 | +117% |
| Deferred charges and accrued income | 490/1 | €781 | €661 | -€120 | -15.4% |
| Total equity and liabilities | 10/49 | €239,309 | €178,587 | -€60,723 | -25.4% |
| Equity | 10/15 | €23,186 | €24,496 | +€1,310 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,726 | €4,036 | +€1,310 | +48.0% |
| Amounts payable | 17/49 | €216,123 | €154,091 | -€62,032 | -28.7% |
| Amounts payable within one year | 42/48 | €216,074 | €154,091 | -€61,983 | -28.7% |
| Trade debts | 44 | €7,493 | €12,086 | +€4,592 | +61.3% |
| Suppliers | 440/4 | €7,493 | €12,086 | +€4,592 | +61.3% |
| Taxes, remuneration and social security | 45 | €48,388 | €31,338 | -€17,049 | -35.2% |
| Taxes | 450/3 | €48,388 | €31,338 | -€17,049 | -35.2% |
| Other amounts payable | 47/48 | €160,193 | €110,667 | -€49,526 | -30.9% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Non-recurring operating income | 76A | €970 | - | -€970 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,675 | €4,319 | -€1,355 | -23.9% |
| Other operating charges | 640/8 | €1,166 | €726 | -€440 | -37.8% |
| Non-recurring operating charges | 66A | €278 | - | -€278 | |
| Gross operating margin | 9900 | €191,543 | €190,592 | -€951 | -0.5% |
| Operating profit (loss) | 9901 | €184,424 | €185,547 | +€1,123 | +0.6% |
| Financial income | 75/76B | €3,943 | €524 | -€3,419 | -86.7% |
| Recurring financial income | 75 | €3,943 | €524 | -€3,419 | -86.7% |
| Financial charges | 65/66B | €112 | €110 | -€2 | -1.9% |
| Recurring financial charges | 65 | €112 | €110 | -€2 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €188,255 | €185,961 | -€2,294 | -1.2% |
| Income taxes | 67/77 | €45,660 | €44,652 | -€1,008 | -2.2% |
| Profit (loss) for the period | 9904 | €142,596 | €141,310 | -€1,286 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €142,596 | €141,310 | -€1,286 | -0.9% |
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 16 October 2026 via checked.be.