JURAS: 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.
JURAS
Largest movements
- Tangible fixed assets -€20,567
down €20,567 (-23.9%), from €86,124 to €65,557
of which Furniture and vehicles: -€20,022
- Cash +€8,087
up €8,087 (+10.9%), from €74,067 to €82,154
mainly Other debts (+€68,750) and Net result for the year (+€26,618)
- Other debts +€68,750
up €68,750 (+537.1%), from €12,799 to €81,549
- Reserves -€56,350
down €56,350 (-83.0%), from €67,932 to €11,581
- Debts after one year -€17,037
down €17,037 (-28.8%), from €59,247 to €42,210
- Tax, wage and social debts -€8,733
down €8,733 (-73.2%), from €11,929 to €3,196
- Gross operating margin -€4,012
down €4,012 (-6.2%), from €64,819 to €60,807
- Depreciation +€3,504
up €3,504 (+20.5%), from €17,063 to €20,567
- Taxes -€1,534
down €1,534 (-14.9%), from €10,299 to €8,764
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 | €173,344 | €160,912 | -€12,433 | -7.2% |
| Fixed assets | 21/28 | €86,124 | €65,557 | -€20,567 | -23.9% |
| Tangible fixed assets | 22/27 | €86,124 | €65,557 | -€20,567 | -23.9% |
| Plant, machinery and equipment | 23 | €2,310 | €1,765 | -€545 | -23.6% |
| Furniture and vehicles | 24 | €83,815 | €63,793 | -€20,022 | -23.9% |
| Current assets | 29/58 | €87,220 | €95,355 | +€8,134 | +9.3% |
| Amounts receivable within one year | 40/41 | €13,154 | €13,201 | +€47 | +0.4% |
| Trade receivables | 40 | €11,870 | €12,111 | +€242 | +2.0% |
| Other amounts receivable | 41 | €1,284 | €1,089 | -€195 | -15.2% |
| Cash at bank and in hand | 54/58 | €74,067 | €82,154 | +€8,087 | +10.9% |
| Total equity and liabilities | 10/49 | €173,344 | €160,912 | -€12,433 | -7.2% |
| Equity | 10/15 | €72,932 | €16,581 | -€56,350 | -77.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,932 | €11,581 | -€56,350 | -83.0% |
| Distributable reserves | 133 | €67,932 | €11,581 | -€56,350 | -83.0% |
| Amounts payable | 17/49 | €100,413 | €144,330 | +€43,918 | +43.7% |
| Amounts payable after more than one year | 17 | €59,247 | €42,210 | -€17,037 | -28.8% |
| Financial debts | 170/4 | €59,247 | €42,210 | -€17,037 | -28.8% |
| Amounts payable within one year | 42/48 | €41,166 | €102,120 | +€60,955 | +148.1% |
| Current portion of amounts payable after more than one year | 42 | €16,437 | €17,037 | +€600 | +3.6% |
| Trade debts | 44 | - | €339 | +€339 | |
| Suppliers | 440/4 | - | €339 | +€339 | |
| Taxes, remuneration and social security | 45 | €11,929 | €3,196 | -€8,733 | -73.2% |
| Taxes | 450/3 | €11,929 | €3,196 | -€8,733 | -73.2% |
| Other amounts payable | 47/48 | €12,799 | €81,549 | +€68,750 | +537.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,063 | €20,567 | +€3,504 | +20.5% |
| Other operating charges | 640/8 | €2,777 | €2,197 | -€580 | -20.9% |
| Gross operating margin | 9900 | €64,819 | €60,807 | -€4,012 | -6.2% |
| Operating profit (loss) | 9901 | €44,979 | €38,043 | -€6,936 | -15.4% |
| Financial charges | 65/66B | €3,238 | €2,661 | -€577 | -17.8% |
| Recurring financial charges | 65 | €3,238 | €2,661 | -€577 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €41,741 | €35,382 | -€6,359 | -15.2% |
| Income taxes | 67/77 | €10,299 | €8,764 | -€1,534 | -14.9% |
| Profit (loss) for the period | 9904 | €31,442 | €26,618 | -€4,824 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,442 | €26,618 | -€4,824 | -15.3% |
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.