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
- Cash -€52,834
down €52,834 (-68.4%), from €77,249 to €24,415
mainly Receivables within one year (-€37,515) and Contributions, distributions and other (-€9,599)
- Receivables within one year +€37,515
up €37,515 (+28,659%), from €131 to €37,646
of which Other amounts receivable: +€37,646
- Reserves -€12,651
down €12,651 (-22.2%), from €57,108 to €44,456
- Other debts -€1,641
no longer reported in 2025 (was €1,641)
- Profit (loss) carried forward -€864
new in 2025: -€864
- Gross operating margin +€758
up €758 (+18.8%), from -€4,029 to -€3,271
- Financial charges -€403
down €403 (-63.7%), from €632 to €229
- Other operating charges -€191
down €191 (-27.1%), from €704 to €513
- Financial income +€98
new in 2025: €98
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 | €77,380 | €62,191 | -€15,189 | -19.6% |
| Current assets | 29/58 | €77,380 | €62,191 | -€15,189 | -19.6% |
| Amounts receivable within one year | 40/41 | €131 | €37,646 | +€37,515 | +28,659% |
| Trade receivables | 40 | €131 | - | -€131 | |
| Other amounts receivable | 41 | - | €37,646 | +€37,646 | |
| Cash at bank and in hand | 54/58 | €77,249 | €24,415 | -€52,834 | -68.4% |
| Deferred charges and accrued income | 490/1 | - | €131 | +€131 | |
| Total equity and liabilities | 10/49 | €77,380 | €62,191 | -€15,189 | -19.6% |
| Equity | 10/15 | €75,700 | €62,185 | -€13,515 | -17.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,108 | €44,456 | -€12,651 | -22.2% |
| Distributable reserves | 133 | €57,108 | €44,456 | -€12,651 | -22.2% |
| Profit (loss) carried forward | 14 | - | -€864 | -€864 | |
| Amounts payable | 17/49 | €1,680 | €6 | -€1,674 | -99.6% |
| Amounts payable within one year | 42/48 | €1,680 | €6 | -€1,674 | -99.6% |
| Taxes, remuneration and social security | 45 | €39 | €6 | -€33 | -83.7% |
| Taxes | 450/3 | €39 | €6 | -€33 | -83.7% |
| Other amounts payable | 47/48 | €1,641 | - | -€1,641 | |
| Non-recurring operating income | 76A | €13,850 | - | -€13,850 | |
| Other operating charges | 640/8 | €704 | €513 | -€191 | -27.1% |
| Non-recurring operating charges | 66A | €589 | - | -€589 | |
| Gross operating margin | 9900 | -€4,029 | -€3,271 | +€758 | +18.8% |
| Operating profit (loss) | 9901 | -€5,322 | -€3,784 | +€1,537 | +28.9% |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | €632 | €229 | -€403 | -63.7% |
| Recurring financial charges | 65 | €632 | €229 | -€403 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,954 | -€3,916 | +€2,038 | +34.2% |
| Income taxes | 67/77 | €33 | - | -€33 | |
| Profit (loss) for the period | 9904 | -€5,987 | -€3,916 | +€2,071 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,987 | -€3,916 | +€2,071 | +34.6% |
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 18 October 2026 via checked.be.