JUREAL: 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.
JUREAL
Largest movements
- Receivables within one year -€14,227
down €14,227 (-19.6%), from €72,648 to €58,421
of which Trade receivables: -€15,462
- Receivables after one year -€10,000
down €10,000 (-64.4%), from €15,518 to €5,518
- Tangible fixed assets -€7,590
down €7,590 (-14.3%), from €53,119 to €45,529
of which Furniture and vehicles: -€7,066
- Cash +€6,918
up €6,918 (+11.1%), from €62,227 to €69,145
mainly Provisions (+€19,082) and Receivables within one year (+€14,227)
- Reserves -€27,332
down €27,332 (-31.4%), from €87,028 to €59,696
- Provisions +€19,082
new in 2025: €19,082
- Tax, wage and social debts -€7,661
down €7,661 (-26.9%), from €28,432 to €20,771
- Other debts -€6,561
down €6,561 (-12.8%), from €51,202 to €44,641
- Provisions +€32,135
up €32,135, from -€13,052 to €19,082
- Gross operating margin -€17,693
down €17,693 (-27.9%), from €63,401 to €45,707
- Financial charges -€11,095
down €11,095 (-74.9%), from €14,814 to €3,719
- Taxes -€7,892
down €7,892 (-47.4%), from €16,656 to €8,765
- Financial income +€641
new in 2025: €641
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 | €203,512 | €178,613 | -€24,899 | -12.2% |
| Fixed assets | 21/28 | €53,119 | €45,529 | -€7,590 | -14.3% |
| Tangible fixed assets | 22/27 | €53,119 | €45,529 | -€7,590 | -14.3% |
| Plant, machinery and equipment | 23 | €477 | - | -€477 | |
| Furniture and vehicles | 24 | €36,044 | €28,979 | -€7,066 | -19.6% |
| Other tangible fixed assets | 26 | €16,598 | €16,550 | -€47 | -0.3% |
| Current assets | 29/58 | €150,393 | €133,084 | -€17,309 | -11.5% |
| Amounts receivable after more than one year | 29 | €15,518 | €5,518 | -€10,000 | -64.4% |
| Other amounts receivable | 291 | €15,518 | €5,518 | -€10,000 | -64.4% |
| Amounts receivable within one year | 40/41 | €72,648 | €58,421 | -€14,227 | -19.6% |
| Trade receivables | 40 | €71,804 | €56,342 | -€15,462 | -21.5% |
| Other amounts receivable | 41 | €844 | €2,079 | +€1,235 | +146.3% |
| Cash at bank and in hand | 54/58 | €62,227 | €69,145 | +€6,918 | +11.1% |
| Total equity and liabilities | 10/49 | €203,512 | €178,613 | -€24,899 | -12.2% |
| Equity | 10/15 | €118,303 | €90,971 | -€27,332 | -23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,028 | €59,696 | -€27,332 | -31.4% |
| Distributable reserves | 133 | €87,028 | €59,696 | -€27,332 | -31.4% |
| Profit (loss) carried forward | 14 | €25,075 | €25,075 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €19,082 | +€19,082 | |
| Provisions for liabilities and charges | 160/5 | - | €19,082 | +€19,082 | |
| Other liabilities and charges | 164/5 | - | €19,082 | +€19,082 | |
| Amounts payable | 17/49 | €85,209 | €68,560 | -€16,649 | -19.5% |
| Amounts payable within one year | 42/48 | €85,209 | €68,560 | -€16,649 | -19.5% |
| Financial debts | 43 | €4,147 | €3,148 | -€999 | -24.1% |
| Credit institutions | 430/8 | €4,147 | €3,148 | -€999 | -24.1% |
| Trade debts | 44 | €1,428 | - | -€1,428 | |
| Suppliers | 440/4 | €1,428 | - | -€1,428 | |
| Taxes, remuneration and social security | 45 | €28,432 | €20,771 | -€7,661 | -26.9% |
| Taxes | 450/3 | €28,432 | €20,771 | -€7,661 | -26.9% |
| Other amounts payable | 47/48 | €51,202 | €44,641 | -€6,561 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,836 | €12,391 | +€555 | +4.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,052 | €19,082 | +€32,135 | |
| Other operating charges | 640/8 | €446 | €454 | +€8 | +1.7% |
| Gross operating margin | 9900 | €63,401 | €45,707 | -€17,693 | -27.9% |
| Operating profit (loss) | 9901 | €64,171 | €13,781 | -€50,391 | -78.5% |
| Financial income | 75/76B | - | €641 | +€641 | |
| Recurring financial income | 75 | - | €641 | +€641 | |
| Financial charges | 65/66B | €14,814 | €3,719 | -€11,095 | -74.9% |
| Recurring financial charges | 65 | €14,814 | €3,719 | -€11,095 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €49,357 | €10,703 | -€38,654 | -78.3% |
| Income taxes | 67/77 | €16,656 | €8,765 | -€7,892 | -47.4% |
| Profit (loss) for the period | 9904 | €32,700 | €1,938 | -€30,762 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,700 | €1,938 | -€30,762 | -94.1% |
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 7 October 2026 via checked.be.