JUR-ACT: 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.
JUR-ACT
Largest movements
- Cash +€30,928
up €30,928 (+74.2%), from €41,708 to €72,636
mainly Net result for the year (+€101,091) and Depreciation (+€19,342)
- Intangible fixed assets -€11,234
down €11,234 (-65.0%), from €17,281 to €6,047
- Tangible fixed assets -€7,253
down €7,253 (-62.5%), from €11,607 to €4,354
- Receivables within one year -€5,631
down €5,631 (-4.1%), from €137,485 to €131,854
of which Other amounts receivable: -€6,978
- Reserves +€24,236
up €24,236 (+76.1%), from €31,855 to €56,091
- Profit (loss) carried forward -€10,196
no longer reported in 2025 (was €10,196)
- Other debts +€7,174
up €7,174 (+7.2%), from €100,000 to €107,174
- Current portion of long-term debt -€4,944
down €4,944 (-65.9%), from €7,506 to €2,562
- Trade debts -€3,588
down €3,588 (-60.7%), from €5,910 to €2,323
- Gross operating margin -€8,015
down €8,015 (-4.8%), from €167,425 to €159,410
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 | €208,488 | €215,933 | +€7,445 | +3.6% |
| Fixed assets | 21/28 | €28,888 | €10,401 | -€18,487 | -64.0% |
| Intangible fixed assets | 21 | €17,281 | €6,047 | -€11,234 | -65.0% |
| Tangible fixed assets | 22/27 | €11,607 | €4,354 | -€7,253 | -62.5% |
| Furniture and vehicles | 24 | €11,607 | €4,354 | -€7,253 | -62.5% |
| Current assets | 29/58 | €179,600 | €205,532 | +€25,932 | +14.4% |
| Amounts receivable within one year | 40/41 | €137,485 | €131,854 | -€5,631 | -4.1% |
| Trade receivables | 40 | €130,507 | €131,854 | +€1,347 | +1.0% |
| Other amounts receivable | 41 | €6,978 | - | -€6,978 | |
| Cash at bank and in hand | 54/58 | €41,708 | €72,636 | +€30,928 | +74.2% |
| Deferred charges and accrued income | 490/1 | €407 | €1,043 | +€635 | +156% |
| Total equity and liabilities | 10/49 | €208,488 | €215,933 | +€7,445 | +3.6% |
| Equity | 10/15 | €60,601 | €74,641 | +€14,041 | +23.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,855 | €56,091 | +€24,236 | +76.1% |
| Distributable reserves | 133 | €31,855 | €56,091 | +€24,236 | +76.1% |
| Profit (loss) carried forward | 14 | €10,196 | - | -€10,196 | |
| Amounts payable | 17/49 | €147,887 | €141,291 | -€6,596 | -4.5% |
| Amounts payable after more than one year | 17 | €2,562 | - | -€2,562 | |
| Financial debts | 170/4 | €2,562 | - | -€2,562 | |
| Amounts payable within one year | 42/48 | €142,078 | €138,467 | -€3,610 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €7,506 | €2,562 | -€4,944 | -65.9% |
| Trade debts | 44 | €5,910 | €2,323 | -€3,588 | -60.7% |
| Suppliers | 440/4 | €5,910 | €2,323 | -€3,588 | -60.7% |
| Taxes, remuneration and social security | 45 | €28,661 | €26,408 | -€2,253 | -7.9% |
| Taxes | 450/3 | €28,661 | €26,408 | -€2,253 | -7.9% |
| Other amounts payable | 47/48 | €100,000 | €107,174 | +€7,174 | +7.2% |
| Accrued charges and deferred income | 492/3 | €3,247 | €2,824 | -€423 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,638 | €19,342 | -€297 | -1.5% |
| Other operating charges | 640/8 | €4,888 | €5,948 | +€1,061 | +21.7% |
| Gross operating margin | 9900 | €167,425 | €159,410 | -€8,015 | -4.8% |
| Operating profit (loss) | 9901 | €142,899 | €134,120 | -€8,779 | -6.1% |
| Financial income | 75/76B | €1,661 | €815 | -€846 | -50.9% |
| Recurring financial income | 75 | €1,661 | €815 | -€846 | -50.9% |
| Financial charges | 65/66B | €2,278 | €1,416 | -€861 | -37.8% |
| Recurring financial charges | 65 | €2,278 | €1,416 | -€861 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €142,282 | €133,519 | -€8,763 | -6.2% |
| Income taxes | 67/77 | €32,086 | €32,427 | +€341 | +1.1% |
| Profit (loss) for the period | 9904 | €110,196 | €101,091 | -€9,104 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,196 | €101,091 | -€9,104 | -8.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.