JURAFISC: 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.
JURAFISC
Largest movements
- Tangible fixed assets +€5,183
up €5,183 (+102.3%), from €5,067 to €10,251
- Cash -€1,920
down €1,920 (-35.3%), from €5,444 to €3,523
mainly Investment in fixed assets (net) (-€7,496) and Receivables within one year (-€1,321)
- Receivables within one year +€1,321
up €1,321 (+292.9%), from €451 to €1,772
of which Other amounts receivable: +€813
- Deferred charges and accrued income -€483
down €483 (-29.0%), from €1,667 to €1,184
- Profit (loss) carried forward +€3,550
up €3,550 (+70.6%), from -€5,024 to -€1,475
- Other debts +€1,376
up €1,376 (+1518.2%), from €91 to €1,466
- Trade debts -€674
down €674 (-60.6%), from €1,113 to €439
- Gross operating margin +€19,087
up €19,087, from -€207 to €18,880
- Financial charges +€8,999
up €8,999 (+1669.0%), from €539 to €9,538
of which Non-recurring financial charges: +€9,302
- Taxes +€1,894
up €1,894 (+845.7%), from €224 to €2,118
- Financial income -€1,140
down €1,140 (-99.1%), from €1,151 to €11
- Staff costs -€1,117
down €1,117, from €1,105 to -€12
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 | €12,629 | €16,731 | +€4,101 | +32.5% |
| Fixed assets | 21/28 | €5,067 | €10,251 | +€5,183 | +102.3% |
| Tangible fixed assets | 22/27 | €5,067 | €10,251 | +€5,183 | +102.3% |
| Furniture and vehicles | 24 | €5,067 | €10,251 | +€5,183 | +102.3% |
| Current assets | 29/58 | €7,562 | €6,480 | -€1,082 | -14.3% |
| Amounts receivable within one year | 40/41 | €451 | €1,772 | +€1,321 | +292.9% |
| Trade receivables | 40 | - | €508 | +€508 | |
| Other amounts receivable | 41 | €451 | €1,264 | +€813 | +180.3% |
| Cash at bank and in hand | 54/58 | €5,444 | €3,523 | -€1,920 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,667 | €1,184 | -€483 | -29.0% |
| Total equity and liabilities | 10/49 | €12,629 | €16,731 | +€4,101 | +32.5% |
| Equity | 10/15 | €11,276 | €14,825 | +€3,550 | +31.5% |
| Contributions | 10/11 | €16,300 | €16,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,024 | -€1,475 | +€3,550 | +70.6% |
| Amounts payable | 17/49 | €1,354 | €1,905 | +€551 | +40.7% |
| Amounts payable within one year | 42/48 | €1,204 | €1,905 | +€701 | +58.3% |
| Trade debts | 44 | €1,113 | €439 | -€674 | -60.6% |
| Suppliers | 440/4 | €1,113 | €439 | -€674 | -60.6% |
| Other amounts payable | 47/48 | €91 | €1,466 | +€1,376 | +1518.2% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Non-recurring operating income | 76A | - | €9,406 | +€9,406 | |
| Remuneration, social security and pensions | 62 | €1,105 | -€12 | -€1,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,513 | €2,313 | -€201 | -8.0% |
| Other operating charges | 640/8 | €1,587 | €1,384 | -€203 | -12.8% |
| Gross operating margin | 9900 | -€207 | €18,880 | +€19,087 | |
| Operating profit (loss) | 9901 | -€5,412 | €15,196 | +€20,607 | |
| Financial income | 75/76B | €1,151 | €11 | -€1,140 | -99.1% |
| Recurring financial income | 75 | €1,151 | €11 | -€1,140 | -99.1% |
| Financial charges | 65/66B | €539 | €9,538 | +€8,999 | +1669.0% |
| Recurring financial charges | 65 | €539 | €236 | -€303 | -56.2% |
| Non-recurring financial charges | 66B | - | €9,302 | +€9,302 | |
| Profit (loss) for the period before taxes | 9903 | -€4,800 | €5,668 | +€10,468 | |
| Income taxes | 67/77 | €224 | €2,118 | +€1,894 | +845.7% |
| Profit (loss) for the period | 9904 | -€5,024 | €3,550 | +€8,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,024 | €3,550 | +€8,574 |
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 3 October 2026 via checked.be.