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
- Receivables after one year -€524,217
down €524,217 (-31.9%), from €1.6m to €1.1m
- Cash -€41,334
down €41,334 (-83.1%), from €49,731 to €8,397
mainly Other debts (-€625,766) and Deferred charges and accrued income (-€38,787)
- Deferred charges and accrued income +€38,787
new in 2025: €38,787
- Other debts -€625,766
down €625,766 (-70.9%), from €882,355 to €256,589
- Debts after one year +€84,574
up €84,574 (+7.5%), from €1.1m to €1.2m
- Financial income -€541,298
down €541,298 (-89.1%), from €607,636 to €66,338
- Financial charges -€255,244
down €255,244 (-77.4%), from €329,617 to €74,374
of which Non-recurring financial charges: -€241,149
- Gross operating margin +€3,212
up €3,212 (+36.4%), from -€8,830 to -€5,618
- Other operating charges -€135
down €135 (-9.3%), from €1,451 to €1,315
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 | €2,698,433 | €2,142,137 | -€556,296 | -20.6% |
| Fixed assets | 21/28 | €287,391 | €277,391 | -€10,000 | -3.5% |
| Financial fixed assets | 28 | €287,391 | €277,391 | -€10,000 | -3.5% |
| Current assets | 29/58 | €2,411,042 | €1,864,745 | -€546,296 | -22.7% |
| Amounts receivable after more than one year | 29 | €1,643,398 | €1,119,181 | -€524,217 | -31.9% |
| Trade receivables | 290 | €1,643,398 | €1,119,181 | -€524,217 | -31.9% |
| Amounts receivable within one year | 40/41 | €717,913 | €698,380 | -€19,533 | -2.7% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100% |
| Other amounts receivable | 41 | €717,715 | €698,380 | -€19,335 | -2.7% |
| Cash at bank and in hand | 54/58 | €49,731 | €8,397 | -€41,334 | -83.1% |
| Deferred charges and accrued income | 490/1 | - | €38,787 | +€38,787 | |
| Total equity and liabilities | 10/49 | €2,698,433 | €2,142,137 | -€556,296 | -20.6% |
| Equity | 10/15 | €679,679 | €664,710 | -€14,969 | -2.2% |
| 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 | €659,219 | €644,250 | -€14,969 | -2.3% |
| Amounts payable | 17/49 | €2,018,754 | €1,477,426 | -€541,327 | -26.8% |
| Amounts payable after more than one year | 17 | €1,132,583 | €1,217,156 | +€84,574 | +7.5% |
| Financial debts | 170/4 | €1,132,583 | €1,217,156 | +€84,574 | +7.5% |
| Amounts payable within one year | 42/48 | €886,171 | €260,270 | -€625,901 | -70.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,816 | €3,681 | -€135 | -3.5% |
| Suppliers | 440/4 | €3,816 | €3,681 | -€135 | -3.5% |
| Other amounts payable | 47/48 | €882,355 | €256,589 | -€625,766 | -70.9% |
| Other operating charges | 640/8 | €1,451 | €1,315 | -€135 | -9.3% |
| Gross operating margin | 9900 | -€8,830 | -€5,618 | +€3,212 | +36.4% |
| Operating profit (loss) | 9901 | -€10,281 | -€6,933 | +€3,348 | +32.6% |
| Financial income | 75/76B | €607,636 | €66,338 | -€541,298 | -89.1% |
| Recurring financial income | 75 | €607,636 | €66,338 | -€541,298 | -89.1% |
| Financial charges | 65/66B | €329,617 | €74,374 | -€255,244 | -77.4% |
| Recurring financial charges | 65 | €88,469 | €74,374 | -€14,095 | -15.9% |
| Non-recurring financial charges | 66B | €241,149 | €0 | -€241,149 | -100% |
| Profit (loss) for the period before taxes | 9903 | €267,738 | -€14,969 | -€282,707 | |
| Profit (loss) for the period | 9904 | €267,738 | -€14,969 | -€282,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €267,738 | -€14,969 | -€282,707 |
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 21 October 2026 via checked.be.