JURA X.: 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 X.
Largest movements
- Cash -€213,232
down €213,232 (-30.9%), from €691,019 to €477,788
mainly Investment in fixed assets (net) (-€172,997) and Contributions, distributions and other (-€86,100)
- Tangible fixed assets +€83,942
up €83,942 (+10.5%), from €796,786 to €880,728
of which Land and buildings: +€117,732
- Reserves -€93,191
down €93,191 (-21.3%), from €437,585 to €344,395
of which Distributable reserves: -€86,100
- Other debts -€21,769
down €21,769 (-8.3%), from €262,853 to €241,083
- Depreciation +€40,158
up €40,158 (+82.1%), from €48,897 to €89,055
- Gross operating margin +€18,721
up €18,721 (+26.7%), from €70,091 to €88,812
- Financial income -€10,869
down €10,869 (-56.9%), from €19,118 to €8,249
- Taxes -€3,784
down €3,784 (-80.1%), from €4,726 to €942
- Financial charges -€977
down €977 (-4.9%), from €20,111 to €19,134
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 | €1,508,686 | €1,379,690 | -€128,996 | -8.6% |
| Fixed assets | 21/28 | €796,786 | €880,728 | +€83,942 | +10.5% |
| Tangible fixed assets | 22/27 | €796,786 | €880,728 | +€83,942 | +10.5% |
| Land and buildings | 22 | €679,797 | €797,529 | +€117,732 | +17.3% |
| Furniture and vehicles | 24 | €116,989 | €83,199 | -€33,790 | -28.9% |
| Current assets | 29/58 | €711,900 | €498,962 | -€212,938 | -29.9% |
| Amounts receivable within one year | 40/41 | €5,868 | €17,068 | +€11,200 | +191% |
| Trade receivables | 40 | €0 | €545 | +€545 | |
| Other amounts receivable | 41 | €5,868 | €16,523 | +€10,655 | +182% |
| Cash at bank and in hand | 54/58 | €691,019 | €477,788 | -€213,232 | -30.9% |
| Deferred charges and accrued income | 490/1 | €15,013 | €4,107 | -€10,906 | -72.6% |
| Total equity and liabilities | 10/49 | €1,508,686 | €1,379,690 | -€128,996 | -8.6% |
| Equity | 10/15 | €1,210,460 | €1,107,998 | -€102,461 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €437,585 | €344,395 | -€93,191 | -21.3% |
| Tax-exempt reserves | 132 | €122,235 | €115,145 | -€7,091 | -5.8% |
| Distributable reserves | 133 | €315,350 | €229,250 | -€86,100 | -27.3% |
| Profit (loss) carried forward | 14 | €754,274 | €745,004 | -€9,271 | -1.2% |
| Provisions and deferred taxes | 16 | €22,338 | €19,975 | -€2,364 | -10.6% |
| Deferred taxes | 168 | €22,338 | €19,975 | -€2,364 | -10.6% |
| Amounts payable | 17/49 | €275,888 | €251,717 | -€24,171 | -8.8% |
| Amounts payable within one year | 42/48 | €274,813 | €250,624 | -€24,190 | -8.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,555 | €2,758 | -€1,796 | -39.4% |
| Suppliers | 440/4 | €4,555 | €2,758 | -€1,796 | -39.4% |
| Taxes, remuneration and social security | 45 | €7,406 | €6,782 | -€624 | -8.4% |
| Taxes | 450/3 | €7,406 | €6,782 | -€624 | -8.4% |
| Other amounts payable | 47/48 | €262,853 | €241,083 | -€21,769 | -8.3% |
| Accrued charges and deferred income | 492/3 | €1,075 | €1,094 | +€18 | +1.7% |
| Non-recurring operating income | 76A | €16,000 | €0 | -€16,000 | -100% |
| Remuneration, social security and pensions | 62 | €1,653 | €1,874 | +€221 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,897 | €89,055 | +€40,158 | +82.1% |
| Other operating charges | 640/8 | €5,553 | €4,781 | -€772 | -13.9% |
| Gross operating margin | 9900 | €70,091 | €88,812 | +€18,721 | +26.7% |
| Operating profit (loss) | 9901 | €13,989 | -€6,898 | -€20,886 | |
| Financial income | 75/76B | €19,118 | €8,249 | -€10,869 | -56.9% |
| Recurring financial income | 75 | €19,118 | €8,249 | -€10,869 | -56.9% |
| Financial charges | 65/66B | €20,111 | €19,134 | -€977 | -4.9% |
| Recurring financial charges | 65 | €20,111 | €19,134 | -€977 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €12,996 | -€17,782 | -€30,778 | |
| Transfer from deferred taxes | 780 | €1,359 | €2,364 | +€1,004 | +73.9% |
| Income taxes | 67/77 | €4,726 | €942 | -€3,784 | -80.1% |
| Profit (loss) for the period | 9904 | €9,630 | -€16,361 | -€25,991 | |
| Transfer from tax-exempt reserves | 789 | €4,078 | €7,091 | +€3,012 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,708 | -€9,271 | -€22,978 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.