JURART: 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.
JURART
Largest movements
- Cash +€55,608
up €55,608 (+57.2%), from €97,296 to €152,904
mainly Net result for the year (+€61,947) and Trade debts (+€43,174)
- Receivables within one year +€36,027
up €36,027 (+566%), from €6,364 to €42,391
- Intangible fixed assets -€10,175
down €10,175 (-23.8%), from €42,668 to €32,493
- Stocks and contracts +€7,526
up €7,526 (+77.8%), from €9,678 to €17,204
- Profit (loss) carried forward +€49,447
up €49,447 (+42.1%), from €117,517 to €166,963
- Trade debts +€43,174
up €43,174 (+973%), from €4,437 to €47,611
- Current portion of long-term debt -€11,663
down €11,663 (-100%), from €11,663 to €0
- Tax, wage and social debts +€4,640
up €4,640 (+13.0%), from €35,720 to €40,361
of which Remuneration and social security: +€3,361
- Gross operating margin +€24,672
up €24,672 (+23.7%), from €104,117 to €128,789
- Staff costs +€8,856
up €8,856 (+35.0%), from €25,309 to €34,164
- Depreciation +€4,282
up €4,282 (+39.7%), from €10,782 to €15,064
- Taxes +€3,617
up €3,617 (+28.3%), from €12,789 to €16,406
- Financial charges -€2,527
down €2,527 (-80.2%), from €3,150 to €623
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 | €176,850 | €263,770 | +€86,920 | +49.1% |
| Fixed assets | 21/28 | €62,869 | €50,386 | -€12,483 | -19.9% |
| Intangible fixed assets | 21 | €42,668 | €32,493 | -€10,175 | -23.8% |
| Tangible fixed assets | 22/27 | €14,701 | €12,392 | -€2,309 | -15.7% |
| Plant, machinery and equipment | 23 | €1,717 | €1,227 | -€490 | -28.5% |
| Furniture and vehicles | 24 | €12,984 | €11,165 | -€1,819 | -14.0% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €113,981 | €213,384 | +€99,403 | +87.2% |
| Stocks and contracts in progress | 3 | €9,678 | €17,204 | +€7,526 | +77.8% |
| Stocks | 30/36 | €9,678 | €17,204 | +€7,526 | +77.8% |
| Amounts receivable within one year | 40/41 | €6,364 | €42,391 | +€36,027 | +566% |
| Trade receivables | 40 | €6,364 | €42,391 | +€36,027 | +566% |
| Cash at bank and in hand | 54/58 | €97,296 | €152,904 | +€55,608 | +57.2% |
| Deferred charges and accrued income | 490/1 | €643 | €886 | +€243 | +37.8% |
| Total equity and liabilities | 10/49 | €176,850 | €263,770 | +€86,920 | +49.1% |
| Equity | 10/15 | €122,517 | €171,963 | +€49,447 | +40.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,517 | €166,963 | +€49,447 | +42.1% |
| Amounts payable | 17/49 | €54,333 | €91,806 | +€37,473 | +69.0% |
| Amounts payable within one year | 42/48 | €54,333 | €91,806 | +€37,473 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €11,663 | €0 | -€11,663 | -100% |
| Trade debts | 44 | €4,437 | €47,611 | +€43,174 | +973% |
| Suppliers | 440/4 | €4,437 | €47,611 | +€43,174 | +973% |
| Taxes, remuneration and social security | 45 | €35,720 | €40,361 | +€4,640 | +13.0% |
| Taxes | 450/3 | €26,643 | €27,922 | +€1,279 | +4.8% |
| Remuneration and social security | 454/9 | €9,078 | €12,439 | +€3,361 | +37.0% |
| Other amounts payable | 47/48 | €2,512 | €3,835 | +€1,322 | +52.6% |
| Remuneration, social security and pensions | 62 | €25,309 | €34,164 | +€8,856 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,782 | €15,064 | +€4,282 | +39.7% |
| Other operating charges | 640/8 | €351 | €586 | +€235 | +67.0% |
| Gross operating margin | 9900 | €104,117 | €128,789 | +€24,672 | +23.7% |
| Operating profit (loss) | 9901 | €67,675 | €78,975 | +€11,300 | +16.7% |
| Financial income | 75/76B | €667 | €0 | -€667 | -100.0% |
| Recurring financial income | 75 | €667 | €0 | -€667 | -100.0% |
| Financial charges | 65/66B | €3,150 | €623 | -€2,527 | -80.2% |
| Recurring financial charges | 65 | €3,150 | €623 | -€2,527 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €65,193 | €78,352 | +€13,159 | +20.2% |
| Income taxes | 67/77 | €12,789 | €16,406 | +€3,617 | +28.3% |
| Profit (loss) for the period | 9904 | €52,404 | €61,947 | +€9,542 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,404 | €61,947 | +€9,542 | +18.2% |
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 23 October 2026 via checked.be.