JURA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€58,393
up €58,393 (+46.6%), from €125,221 to €183,613
mainly Net result for the year (+€35,830) and Current investments (+€20,000)
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year -€3,146
down €3,146 (-18.0%), from €17,521 to €14,375
of which Other amounts receivable: -€2,808
- Reserves +€34,997
up €34,997 (+24.2%), from €144,768 to €179,765
of which Distributable reserves: +€33,137
- Accrued charges and deferred income +€5,452
up €5,452 (+103%), from €5,287 to €10,740
- Gross operating margin +€7,849
up €7,849 (+16.2%), from €48,372 to €56,221
- Taxes +€3,573
up €3,573 (+26.2%), from €13,653 to €17,226
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 | €166,749 | €203,703 | +€36,954 | +22.2% |
| Fixed assets | 21/28 | €1,498 | €2,487 | +€989 | +66.0% |
| Tangible fixed assets | 22/27 | €1,498 | €2,487 | +€989 | +66.0% |
| Land and buildings | 22 | €1,032 | €767 | -€265 | -25.7% |
| Plant, machinery and equipment | 23 | €466 | €1,720 | +€1,254 | +269% |
| Current assets | 29/58 | €165,251 | €201,215 | +€35,964 | +21.8% |
| Amounts receivable within one year | 40/41 | €17,521 | €14,375 | -€3,146 | -18.0% |
| Trade receivables | 40 | €14,714 | €14,375 | -€339 | -2.3% |
| Other amounts receivable | 41 | €2,808 | €0 | -€2,808 | -100% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €125,221 | €183,613 | +€58,393 | +46.6% |
| Deferred charges and accrued income | 490/1 | €2,509 | €3,227 | +€718 | +28.6% |
| Total equity and liabilities | 10/49 | €166,749 | €203,703 | +€36,954 | +22.2% |
| Equity | 10/15 | €150,968 | €185,965 | +€34,997 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €144,768 | €179,765 | +€34,997 | +24.2% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €144,768 | €177,905 | +€33,137 | +22.9% |
| Amounts payable | 17/49 | €15,782 | €17,738 | +€1,957 | +12.4% |
| Amounts payable within one year | 42/48 | €10,494 | €6,999 | -€3,496 | -33.3% |
| Trade debts | 44 | €4,225 | €3,075 | -€1,150 | -27.2% |
| Suppliers | 440/4 | €4,225 | €3,075 | -€1,150 | -27.2% |
| Taxes, remuneration and social security | 45 | €3,104 | €1,244 | -€1,860 | -59.9% |
| Taxes | 450/3 | €3,104 | €1,244 | -€1,860 | -59.9% |
| Other amounts payable | 47/48 | €3,165 | €2,679 | -€486 | -15.3% |
| Accrued charges and deferred income | 492/3 | €5,287 | €10,740 | +€5,452 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €798 | +€424 | +114% |
| Other operating charges | 640/8 | €965 | €1,192 | +€227 | +23.6% |
| Gross operating margin | 9900 | €48,372 | €56,221 | +€7,849 | +16.2% |
| Operating profit (loss) | 9901 | €47,033 | €54,230 | +€7,197 | +15.3% |
| Financial income | 75/76B | €803 | €1,021 | +€218 | +27.1% |
| Recurring financial income | 75 | €803 | €1,021 | +€218 | +27.1% |
| Financial charges | 65/66B | €1,731 | €2,195 | +€464 | +26.8% |
| Recurring financial charges | 65 | €1,731 | €2,195 | +€464 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €46,106 | €53,056 | +€6,951 | +15.1% |
| Income taxes | 67/77 | €13,653 | €17,226 | +€3,573 | +26.2% |
| Profit (loss) for the period | 9904 | €32,453 | €35,830 | +€3,377 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,453 | €35,830 | +€3,377 | +10.4% |
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.