JURAC: what changed
Two fiscal 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.
JURAC
Largest movements
- Cash +€19,204
up €19,204 (+22.4%), from €85,613 to €104,817
mainly Depreciation (+€31,141) and Receivables within one year (+€3,933)
- Tangible fixed assets -€17,168
down €17,168 (-12.0%), from €143,048 to €125,879
of which Furniture and vehicles: -€13,725
- Receivables within one year -€3,933
down €3,933 (-100.0%), from €3,933 to €1
of which Trade receivables: -€3,933
- Other debts -€3,826
down €3,826 (-2.0%), from €195,235 to €191,410
- Depreciation +€4,826
up €4,826 (+18.3%), from €26,316 to €31,141
- Gross operating margin +€4,556
up €4,556 (+9.9%), from €46,171 to €50,728
- Other operating charges +€1,023
up €1,023 (+8.6%), from €11,900 to €12,923
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 | €234,606 | €231,678 | -€2,927 | -1.2% |
| Fixed assets | 21/28 | €143,048 | €125,879 | -€17,168 | -12.0% |
| Tangible fixed assets | 22/27 | €143,048 | €125,879 | -€17,168 | -12.0% |
| Land and buildings | 22 | €107,680 | €104,237 | -€3,443 | -3.2% |
| Furniture and vehicles | 24 | €35,368 | €21,643 | -€13,725 | -38.8% |
| Current assets | 29/58 | €91,558 | €105,799 | +€14,241 | +15.6% |
| Amounts receivable within one year | 40/41 | €3,933 | €1 | -€3,933 | -100.0% |
| Trade receivables | 40 | €3,933 | - | -€3,933 | |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,613 | €104,817 | +€19,204 | +22.4% |
| Deferred charges and accrued income | 490/1 | €2,011 | €981 | -€1,030 | -51.2% |
| Total equity and liabilities | 10/49 | €234,606 | €231,678 | -€2,927 | -1.2% |
| Equity | 10/15 | €32,310 | €34,268 | +€1,958 | +6.1% |
| Contributions | 10/11 | €230,541 | €230,541 | = | 0.0% |
| Outside capital | 11 | €230,541 | €230,541 | = | 0.0% |
| Other | 1109/19 | €230,541 | €230,541 | = | 0.0% |
| Reserves | 13 | €6,439 | €6,439 | = | 0.0% |
| Distributable reserves | 133 | €6,439 | €6,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,670 | -€202,712 | +€1,958 | +1.0% |
| Amounts payable | 17/49 | €202,295 | €197,410 | -€4,885 | -2.4% |
| Amounts payable within one year | 42/48 | €201,795 | €197,410 | -€4,385 | -2.2% |
| Trade debts | 44 | €4,477 | €2,166 | -€2,311 | -51.6% |
| Suppliers | 440/4 | €4,477 | €2,166 | -€2,311 | -51.6% |
| Taxes, remuneration and social security | 45 | €2,083 | €3,835 | +€1,752 | +84.1% |
| Taxes | 450/3 | €2,083 | €3,835 | +€1,752 | +84.1% |
| Other amounts payable | 47/48 | €195,235 | €191,410 | -€3,826 | -2.0% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,316 | €31,141 | +€4,826 | +18.3% |
| Other operating charges | 640/8 | €11,900 | €12,923 | +€1,023 | +8.6% |
| Gross operating margin | 9900 | €46,171 | €50,728 | +€4,556 | +9.9% |
| Operating profit (loss) | 9901 | €7,956 | €6,663 | -€1,292 | -16.2% |
| Financial income | 75/76B | €68 | €156 | +€88 | +129.7% |
| Recurring financial income | 75 | €68 | €156 | +€88 | +129.7% |
| Financial charges | 65/66B | €4,475 | €4,713 | +€238 | +5.3% |
| Recurring financial charges | 65 | €4,475 | €4,713 | +€238 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €3,549 | €2,106 | -€1,443 | -40.7% |
| Income taxes | 67/77 | €106 | €149 | +€42 | +39.5% |
| Profit (loss) for the period | 9904 | €3,442 | €1,958 | -€1,485 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,442 | €1,958 | -€1,485 | -43.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.