JURADIM: 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.
JURADIM
Largest movements
- Receivables within one year -€397,151
down €397,151 (-82.2%), from €483,013 to €85,863
of which Other amounts receivable: -€377,791
- Tangible fixed assets +€348,826
up €348,826 (+39.4%), from €885,164 to €1.2m
of which Land and buildings: +€349,769
- Cash -€103,912
down €103,912 (-88.1%), from €117,892 to €13,980
mainly Investment in fixed assets (net) (-€377,923) and Tax, wage and social debts (-€128,645)
- Tax, wage and social debts -€128,645
down €128,645 (-92.1%), from €139,658 to €11,013
- Debts after one year -€64,673
down €64,673 (-15.4%), from €420,955 to €356,282
- Other debts +€42,110
up €42,110 (+2,813%), from €1,497 to €43,607
- Trade debts -€20,737
down €20,737 (-96.4%), from €21,509 to €771
- Reserves +€18,738
up €18,738 (+2.3%), from €825,229 to €843,967
of which Distributable reserves: +€20,598
- Depreciation +€5,576
up €5,576 (+23.5%), from €23,752 to €29,328
- Taxes -€3,876
down €3,876 (-37.7%), from €10,290 to €6,414
- Financial charges +€3,763
up €3,763 (+41.7%), from €9,021 to €12,784
of which Financial charges: +€4,111
- Financial income -€2,680
down €2,680 (-46.9%), from €5,715 to €3,035
of which Financial income: -€2,498
- Other operating charges +€2,125
up €2,125 (+149%), from €1,430 to €3,555
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 | €1,492,946 | €1,340,369 | -€152,578 | -10.2% |
| Fixed assets | 21/28 | €885,620 | €1,234,215 | +€348,595 | +39.4% |
| Tangible fixed assets | 22/27 | €885,164 | €1,233,990 | +€348,826 | +39.4% |
| Land and buildings | 22 | €860,136 | €1,209,904 | +€349,769 | +40.7% |
| Furniture and vehicles | 24 | €25,028 | €24,086 | -€942 | -3.8% |
| Financial fixed assets | 28 | €456 | €225 | -€231 | -50.7% |
| Current assets | 29/58 | €607,326 | €106,153 | -€501,173 | -82.5% |
| Amounts receivable within one year | 40/41 | €483,013 | €85,863 | -€397,151 | -82.2% |
| Trade receivables | 40 | €50,820 | €31,460 | -€19,360 | -38.1% |
| Other amounts receivable | 41 | €432,193 | €54,403 | -€377,791 | -87.4% |
| Cash at bank and in hand | 54/58 | €117,892 | €13,980 | -€103,912 | -88.1% |
| Deferred charges and accrued income | 490/1 | €6,421 | €6,311 | -€110 | -1.7% |
| Total equity and liabilities | 10/49 | €1,492,946 | €1,340,369 | -€152,578 | -10.2% |
| Equity | 10/15 | €831,429 | €850,167 | +€18,738 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €825,229 | €843,967 | +€18,738 | +2.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €823,369 | €843,967 | +€20,598 | +2.5% |
| Amounts payable | 17/49 | €661,517 | €490,202 | -€171,315 | -25.9% |
| Amounts payable after more than one year | 17 | €420,955 | €356,282 | -€64,673 | -15.4% |
| Financial debts | 170/4 | €420,955 | €356,282 | -€64,673 | -15.4% |
| Amounts payable within one year | 42/48 | €230,503 | €124,615 | -€105,888 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €67,840 | €69,224 | +€1,384 | +2.0% |
| Trade debts | 44 | €21,509 | €771 | -€20,737 | -96.4% |
| Suppliers | 440/4 | €21,509 | €771 | -€20,737 | -96.4% |
| Taxes, remuneration and social security | 45 | €139,658 | €11,013 | -€128,645 | -92.1% |
| Taxes | 450/3 | €139,658 | €11,013 | -€128,645 | -92.1% |
| Other amounts payable | 47/48 | €1,497 | €43,607 | +€42,110 | +2,813% |
| Accrued charges and deferred income | 492/3 | €10,059 | €9,305 | -€754 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,752 | €29,328 | +€5,576 | +23.5% |
| Other operating charges | 640/8 | €1,430 | €3,555 | +€2,125 | +149% |
| Gross operating margin | 9900 | €67,242 | €67,783 | +€541 | +0.8% |
| Operating profit (loss) | 9901 | €42,060 | €34,901 | -€7,160 | -17.0% |
| Financial income | 75/76B | €5,715 | €3,035 | -€2,680 | -46.9% |
| Recurring financial income | 75 | €5,533 | €3,035 | -€2,498 | -45.1% |
| Non-recurring financial income | 76B | €182 | - | -€182 | |
| Financial charges | 65/66B | €9,021 | €12,784 | +€3,763 | +41.7% |
| Recurring financial charges | 65 | €8,674 | €12,784 | +€4,111 | +47.4% |
| Non-recurring financial charges | 66B | €347 | - | -€347 | |
| Profit (loss) for the period before taxes | 9903 | €38,754 | €25,151 | -€13,603 | -35.1% |
| Income taxes | 67/77 | €10,290 | €6,414 | -€3,876 | -37.7% |
| Profit (loss) for the period | 9904 | €28,464 | €18,738 | -€9,727 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,464 | €18,738 | -€9,727 | -34.2% |
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 16 October 2026 via checked.be.