JURA: 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.
JURA
Largest movements
- Current investments +€93,719
up €93,719 (+14.5%), from €645,966 to €739,685
- Cash -€75,531
down €75,531 (-24.3%), from €311,052 to €235,521
mainly Current investments (-€93,719) and Receivables within one year (-€10,026)
- Tangible fixed assets -€12,204
down €12,204 (-26.3%), from €46,443 to €34,239
- Reserves +€15,580
up €15,580 (+1.6%), from €947,325 to €962,904
of which Distributable reserves: +€15,580
- Financial income +€49,496
up €49,496 (+210%), from €23,607 to €73,104
- Gross operating margin -€38,415
down €38,415 (-1,487%), from -€2,584 to -€40,999
- Financial charges -€10,411
down €10,411 (-91.4%), from €11,394 to €984
of which Non-recurring financial charges: -€10,062
- Taxes +€1,583
up €1,583 (+437%), from €362 to €1,945
- Depreciation -€427
down €427 (-3.4%), from €12,631 to €12,204
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 | €1,021,349 | €1,038,482 | +€17,133 | +1.7% |
| Fixed assets | 21/28 | €46,443 | €34,239 | -€12,204 | -26.3% |
| Tangible fixed assets | 22/27 | €46,443 | €34,239 | -€12,204 | -26.3% |
| Furniture and vehicles | 24 | €46,443 | €34,239 | -€12,204 | -26.3% |
| Current assets | 29/58 | €974,906 | €1,004,243 | +€29,337 | +3.0% |
| Amounts receivable within one year | 40/41 | €17,293 | €27,319 | +€10,026 | +58.0% |
| Trade receivables | 40 | €10,752 | €7,844 | -€2,907 | -27.0% |
| Other amounts receivable | 41 | €6,541 | €19,474 | +€12,933 | +198% |
| Current investments | 50/53 | €645,966 | €739,685 | +€93,719 | +14.5% |
| Cash at bank and in hand | 54/58 | €311,052 | €235,521 | -€75,531 | -24.3% |
| Deferred charges and accrued income | 490/1 | €595 | €1,718 | +€1,123 | +189% |
| Total equity and liabilities | 10/49 | €1,021,349 | €1,038,482 | +€17,133 | +1.7% |
| Equity | 10/15 | €1,009,325 | €1,024,904 | +€15,580 | +1.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €947,325 | €962,904 | +€15,580 | +1.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €941,125 | €956,704 | +€15,580 | +1.7% |
| Amounts payable | 17/49 | €12,024 | €13,577 | +€1,553 | +12.9% |
| Amounts payable within one year | 42/48 | €12,024 | €13,577 | +€1,553 | +12.9% |
| Trade debts | 44 | €4,260 | €9,276 | +€5,016 | +118% |
| Suppliers | 440/4 | €4,260 | €9,276 | +€5,016 | +118% |
| Taxes, remuneration and social security | 45 | €3,422 | €202 | -€3,220 | -94.1% |
| Taxes | 450/3 | €3,422 | €202 | -€3,220 | -94.1% |
| Other amounts payable | 47/48 | €4,342 | €4,099 | -€243 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,631 | €12,204 | -€427 | -3.4% |
| Other operating charges | 640/8 | €1,467 | €1,392 | -€75 | -5.1% |
| Gross operating margin | 9900 | -€2,584 | -€40,999 | -€38,415 | -1,487% |
| Operating profit (loss) | 9901 | -€16,681 | -€54,595 | -€37,914 | -227% |
| Financial income | 75/76B | €23,607 | €73,104 | +€49,496 | +210% |
| Recurring financial income | 75 | €23,607 | €73,104 | +€49,496 | +210% |
| Financial charges | 65/66B | €11,394 | €984 | -€10,411 | -91.4% |
| Recurring financial charges | 65 | €1,333 | €984 | -€349 | -26.2% |
| Non-recurring financial charges | 66B | €10,062 | - | -€10,062 | |
| Profit (loss) for the period before taxes | 9903 | -€4,468 | €17,525 | +€21,993 | |
| Income taxes | 67/77 | €362 | €1,945 | +€1,583 | +437% |
| Profit (loss) for the period | 9904 | -€4,831 | €15,580 | +€20,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,831 | €15,580 | +€20,410 |
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 22 October 2026 via checked.be.