JURAND: 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.
JURAND
Largest movements
- Deferred charges and accrued income +€62,591
new in 2025: €62,591
- Stocks and contracts -€27,427
down €27,427 (-24.2%), from €113,152 to €85,724
- Receivables within one year +€18,091
up €18,091 (+10.8%), from €167,888 to €185,978
of which Trade receivables: +€18,497
- Cash -€13,398
down €13,398 (-12.2%), from €109,844 to €96,446
mainly Deferred charges and accrued income (-€62,591) and Accrued charges and deferred income (-€53,108)
- Tangible fixed assets +€9,227
up €9,227 (+22.4%), from €41,120 to €50,347
of which Land and buildings: +€11,984
- Profit (loss) carried forward +€109,378
up €109,378 (+91.0%), from €120,199 to €229,577
- Accrued charges and deferred income -€53,108
down €53,108 (-100%), from €53,108 to €0
- Trade debts -€24,363
down €24,363 (-17.2%), from €141,845 to €117,482
- Tax, wage and social debts +€17,175
up €17,175 (+57.3%), from €29,987 to €47,163
of which Remuneration and social security: +€15,689
- Gross operating margin +€48,898
up €48,898 (+19.8%), from €246,823 to €295,721
- Staff costs +€22,605
up €22,605 (+17.8%), from €126,694 to €149,299
- Taxes +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
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 | €432,098 | €481,181 | +€49,083 | +11.4% |
| Fixed assets | 21/28 | €41,214 | €50,441 | +€9,227 | +22.4% |
| Tangible fixed assets | 22/27 | €41,120 | €50,347 | +€9,227 | +22.4% |
| Land and buildings | 22 | €6,878 | €18,862 | +€11,984 | +174% |
| Plant, machinery and equipment | 23 | €10,805 | €7,956 | -€2,849 | -26.4% |
| Furniture and vehicles | 24 | €23,437 | €23,529 | +€92 | +0.4% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €390,884 | €430,740 | +€39,856 | +10.2% |
| Stocks and contracts in progress | 3 | €113,152 | €85,724 | -€27,427 | -24.2% |
| Stocks | 30/36 | €113,152 | €85,724 | -€27,427 | -24.2% |
| Amounts receivable within one year | 40/41 | €167,888 | €185,978 | +€18,091 | +10.8% |
| Trade receivables | 40 | €15,156 | €33,653 | +€18,497 | +122% |
| Other amounts receivable | 41 | €152,732 | €152,326 | -€406 | -0.3% |
| Cash at bank and in hand | 54/58 | €109,844 | €96,446 | -€13,398 | -12.2% |
| Deferred charges and accrued income | 490/1 | - | €62,591 | +€62,591 | |
| Total equity and liabilities | 10/49 | €432,098 | €481,181 | +€49,083 | +11.4% |
| Equity | 10/15 | €200,659 | €310,037 | +€109,378 | +54.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,860 | €61,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,199 | €229,577 | +€109,378 | +91.0% |
| Provisions and deferred taxes | 16 | €6,500 | €6,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,500 | €6,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €6,500 | €6,500 | = | 0.0% |
| Amounts payable | 17/49 | €224,939 | €164,644 | -€60,295 | -26.8% |
| Amounts payable within one year | 42/48 | €171,832 | €164,644 | -€7,188 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €141,845 | €117,482 | -€24,363 | -17.2% |
| Suppliers | 440/4 | €141,845 | €117,482 | -€24,363 | -17.2% |
| Taxes, remuneration and social security | 45 | €29,987 | €47,163 | +€17,175 | +57.3% |
| Taxes | 450/3 | €2,838 | €4,324 | +€1,487 | +52.4% |
| Remuneration and social security | 454/9 | €27,150 | €42,839 | +€15,689 | +57.8% |
| Accrued charges and deferred income | 492/3 | €53,108 | €0 | -€53,108 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €126,694 | €149,299 | +€22,605 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,001 | €12,009 | -€992 | -7.6% |
| Other operating charges | 640/8 | €732 | €1,591 | +€859 | +117% |
| Gross operating margin | 9900 | €246,823 | €295,721 | +€48,898 | +19.8% |
| Operating profit (loss) | 9901 | €106,396 | €132,822 | +€26,426 | +24.8% |
| Financial income | 75/76B | €184 | €53 | -€132 | -71.5% |
| Recurring financial income | 75 | €184 | €53 | -€132 | -71.5% |
| Financial charges | 65/66B | €4,226 | €3,497 | -€729 | -17.3% |
| Recurring financial charges | 65 | €4,226 | €3,497 | -€729 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €102,354 | €129,378 | +€27,024 | +26.4% |
| Income taxes | 67/77 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Profit (loss) for the period | 9904 | €87,354 | €109,378 | +€22,024 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,354 | €109,378 | +€22,024 | +25.2% |
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 21 October 2026 via checked.be.