JURFISC CONSULT: 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.
JURFISC CONSULT
Largest movements
- Cash -€71,330
down €71,330 (-75.3%), from €94,750 to €23,420
mainly Receivables after one year (-€55,000) and Net result for the year (-€29,433)
- Receivables after one year +€55,000
up €55,000 (+52.4%), from €105,000 to €160,000
- Debts after one year +€43,847
up €43,847 (+3.3%), from €1.3m to €1.4m
- Profit (loss) carried forward -€29,433
down €29,433 (-9.7%), from -€303,627 to -€333,060
- Financial charges +€19,554
up €19,554 (+76.2%), from €25,658 to €45,212
- Gross operating margin -€15,480
down €15,480 (-42.7%), from €36,224 to €20,744
- Other operating charges +€4,010
new in 2025: €4,010
- Depreciation +€607
new in 2025: €607
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 | €2,121,591 | €2,122,691 | +€1,100 | +0.1% |
| Fixed assets | 21/28 | €1,903,720 | €1,903,112 | -€607 | 0.0% |
| Tangible fixed assets | 22/27 | €1,269,866 | €1,269,259 | -€607 | 0.0% |
| Land and buildings | 22 | €1,253,525 | €1,253,525 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,698 | €12,698 | = | 0.0% |
| Furniture and vehicles | 24 | €3,643 | €3,036 | -€607 | -16.7% |
| Financial fixed assets | 28 | €633,853 | €633,853 | = | 0.0% |
| Current assets | 29/58 | €217,871 | €219,578 | +€1,707 | +0.8% |
| Amounts receivable after more than one year | 29 | €105,000 | €160,000 | +€55,000 | +52.4% |
| Other amounts receivable | 291 | €105,000 | €160,000 | +€55,000 | +52.4% |
| Amounts receivable within one year | 40/41 | €18,122 | €36,158 | +€18,037 | +99.5% |
| Trade receivables | 40 | €3,300 | €16,350 | +€13,050 | +396% |
| Other amounts receivable | 41 | €14,822 | €19,809 | +€4,987 | +33.6% |
| Cash at bank and in hand | 54/58 | €94,750 | €23,420 | -€71,330 | -75.3% |
| Total equity and liabilities | 10/49 | €2,121,591 | €2,122,691 | +€1,100 | +0.1% |
| Equity | 10/15 | €796,778 | €767,345 | -€29,433 | -3.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Revaluation surpluses | 12 | €1,080,000 | €1,080,000 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | -€303,627 | -€333,060 | -€29,433 | -9.7% |
| Amounts payable | 17/49 | €1,324,813 | €1,355,345 | +€30,533 | +2.3% |
| Amounts payable after more than one year | 17 | €1,309,001 | €1,352,848 | +€43,847 | +3.3% |
| Financial debts | 170/4 | €1,309,001 | €1,352,848 | +€43,847 | +3.3% |
| Amounts payable within one year | 42/48 | €5,183 | €2,497 | -€2,686 | -51.8% |
| Trade debts | 44 | €5,183 | - | -€5,183 | |
| Suppliers | 440/4 | €5,183 | - | -€5,183 | |
| Taxes, remuneration and social security | 45 | - | €1,627 | +€1,627 | |
| Taxes | 450/3 | - | €1,627 | +€1,627 | |
| Other amounts payable | 47/48 | - | €870 | +€870 | |
| Accrued charges and deferred income | 492/3 | €10,628 | - | -€10,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €607 | +€607 | |
| Other operating charges | 640/8 | - | €4,010 | +€4,010 | |
| Gross operating margin | 9900 | €36,224 | €20,744 | -€15,480 | -42.7% |
| Operating profit (loss) | 9901 | €36,224 | €16,126 | -€20,097 | -55.5% |
| Financial charges | 65/66B | €25,658 | €45,212 | +€19,554 | +76.2% |
| Recurring financial charges | 65 | €25,658 | €45,212 | +€19,554 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | €10,566 | -€29,086 | -€39,652 | |
| Income taxes | 67/77 | - | €347 | +€347 | |
| Profit (loss) for the period | 9904 | €10,566 | -€29,433 | -€39,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,566 | -€29,433 | -€39,999 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.