JuraBytes: 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.
JuraBytes
Largest movements
- Current investments +€42,000
up €42,000 (+60.0%), from €70,000 to €112,000
- Cash -€36,457
down €36,457 (-89.0%), from €40,960 to €4,503
mainly Contributions, distributions and other (-€160,000) and Current investments (-€42,000)
- Tangible fixed assets -€13,686
down €13,686 (-46.8%), from €29,226 to €15,540
- Receivables within one year +€6,854
up €6,854 (+21.1%), from €32,453 to €39,307
of which Trade receivables: +€19,547
- Other debts +€140,762
up €140,762 (+6499.0%), from €2,166 to €142,928
- Reserves -€129,268
down €129,268 (-92.8%), from €139,282 to €10,014
- Current portion of long-term debt -€11,724
down €11,724 (-74.6%), from €15,716 to €3,993
- Tax, wage and social debts +€4,192
up €4,192 (+75.0%), from €5,591 to €9,783
- Debts after one year -€3,993
no longer reported in 2025 (was €3,993)
- Gross operating margin +€8,937
up €8,937 (+19.9%), from €44,979 to €53,916
- Taxes +€1,612
up €1,612 (+25.6%), from €6,309 to €7,921
- Depreciation -€567
down €567 (-4.0%), from €14,253 to €13,686
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.
Cash bridge derived
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 | €173,021 | €171,732 | -€1,288 | -0.7% |
| Fixed assets | 21/28 | €29,226 | €15,540 | -€13,686 | -46.8% |
| Tangible fixed assets | 22/27 | €29,226 | €15,540 | -€13,686 | -46.8% |
| Furniture and vehicles | 24 | €29,226 | €15,540 | -€13,686 | -46.8% |
| Current assets | 29/58 | €143,795 | €156,193 | +€12,398 | +8.6% |
| Amounts receivable within one year | 40/41 | €32,453 | €39,307 | +€6,854 | +21.1% |
| Trade receivables | 40 | €12,681 | €32,228 | +€19,547 | +154.1% |
| Other amounts receivable | 41 | €19,772 | €7,079 | -€12,693 | -64.2% |
| Current investments | 50/53 | €70,000 | €112,000 | +€42,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €40,960 | €4,503 | -€36,457 | -89.0% |
| Deferred charges and accrued income | 490/1 | €382 | €382 | = | 0.0% |
| Total equity and liabilities | 10/49 | €173,021 | €171,732 | -€1,288 | -0.7% |
| Equity | 10/15 | €144,282 | €15,014 | -€129,268 | -89.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €139,282 | €10,014 | -€129,268 | -92.8% |
| Distributable reserves | 133 | €139,282 | €10,014 | -€129,268 | -92.8% |
| Amounts payable | 17/49 | €28,739 | €156,718 | +€127,979 | +445.3% |
| Amounts payable after more than one year | 17 | €3,993 | - | -€3,993 | |
| Financial debts | 170/4 | €3,993 | - | -€3,993 | |
| Amounts payable within one year | 42/48 | €24,746 | €156,718 | +€131,972 | +533.3% |
| Current portion of amounts payable after more than one year | 42 | €15,716 | €3,993 | -€11,724 | -74.6% |
| Trade debts | 44 | €1,273 | €15 | -€1,259 | -98.9% |
| Suppliers | 440/4 | €1,273 | €15 | -€1,259 | -98.9% |
| Taxes, remuneration and social security | 45 | €5,591 | €9,783 | +€4,192 | +75.0% |
| Taxes | 450/3 | €5,591 | €9,783 | +€4,192 | +75.0% |
| Other amounts payable | 47/48 | €2,166 | €142,928 | +€140,762 | +6499.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,253 | €13,686 | -€567 | -4.0% |
| Other operating charges | 640/8 | €605 | €620 | +€14 | +2.4% |
| Non-recurring operating charges | 66A | - | €159 | +€159 | |
| Gross operating margin | 9900 | €44,979 | €53,916 | +€8,937 | +19.9% |
| Operating profit (loss) | 9901 | €30,121 | €39,451 | +€9,330 | +31.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €925 | €798 | -€127 | -13.7% |
| Recurring financial charges | 65 | €925 | €798 | -€127 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €29,200 | €38,653 | +€9,453 | +32.4% |
| Income taxes | 67/77 | €6,309 | €7,921 | +€1,612 | +25.6% |
| Profit (loss) for the period | 9904 | €22,891 | €30,732 | +€7,841 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,891 | €30,732 | +€7,841 | +34.3% |
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 9 October 2026 via checked.be.