JURICLER: 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.
JURICLER
Largest movements
- Cash +€88,147
up €88,147 (+16.2%), from €544,248 to €632,395
mainly Net result for the year (+€179,495) and Depreciation (+€68,719)
- Receivables within one year +€65,619
up €65,619 (+7.8%), from €836,969 to €902,588
of which Other amounts receivable: +€65,491
- Financial fixed assets +€34,169
up €34,169 (+68,338%), from €50 to €34,219
- Tangible fixed assets -€33,411
down €33,411 (-5.2%), from €641,674 to €608,263
of which Leasing and similar rights: -€29,453
- Reserves +€177,657
up €177,657 (+10.7%), from €1.7m to €1.8m
of which Distributable reserves: +€180,000
- Debts after one year -€25,618
down €25,618 (-4.8%), from €532,453 to €506,835
- Gross operating margin -€109,089
down €109,089 (-23.4%), from €466,793 to €357,704
- Taxes -€40,859
down €40,859 (-34.0%), from €120,053 to €79,194
- Depreciation +€14,612
up €14,612 (+27.0%), from €54,107 to €68,719
- Financial income -€5,198
down €5,198 (-17.8%), from €29,252 to €24,054
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 | €2,284,013 | €2,449,404 | +€165,391 | +7.2% |
| Fixed assets | 21/28 | €641,724 | €642,482 | +€758 | +0.1% |
| Tangible fixed assets | 22/27 | €641,674 | €608,263 | -€33,411 | -5.2% |
| Plant, machinery and equipment | 23 | €7,303 | €6,573 | -€730 | -10.0% |
| Furniture and vehicles | 24 | €50,802 | €45,535 | -€5,267 | -10.4% |
| Leasing and similar rights | 25 | €444,177 | €414,725 | -€29,453 | -6.6% |
| Other tangible fixed assets | 26 | €139,391 | €141,430 | +€2,039 | +1.5% |
| Financial fixed assets | 28 | €50 | €34,219 | +€34,169 | +68,338% |
| Current assets | 29/58 | €1,642,289 | €1,806,922 | +€164,633 | +10.0% |
| Amounts receivable after more than one year | 29 | €162,873 | €162,873 | = | 0.0% |
| Other amounts receivable | 291 | €162,873 | €162,873 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €836,969 | €902,588 | +€65,619 | +7.8% |
| Trade receivables | 40 | €24,456 | €24,583 | +€128 | +0.5% |
| Other amounts receivable | 41 | €812,513 | €878,005 | +€65,491 | +8.1% |
| Current investments | 50/53 | €59,867 | €59,867 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €544,248 | €632,395 | +€88,147 | +16.2% |
| Deferred charges and accrued income | 490/1 | €38,331 | €49,199 | +€10,868 | +28.4% |
| Total equity and liabilities | 10/49 | €2,284,013 | €2,449,404 | +€165,391 | +7.2% |
| Equity | 10/15 | €1,676,634 | €1,856,130 | +€179,495 | +10.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,662,400 | €1,840,058 | +€177,657 | +10.7% |
| Tax-exempt reserves | 132 | €37,484 | €35,141 | -€2,343 | -6.2% |
| Distributable reserves | 133 | €1,624,916 | €1,804,916 | +€180,000 | +11.1% |
| Profit (loss) carried forward | 14 | €1,834 | €3,672 | +€1,838 | +100% |
| Provisions and deferred taxes | 16 | €12,495 | €11,714 | -€781 | -6.3% |
| Deferred taxes | 168 | €12,495 | €11,714 | -€781 | -6.3% |
| Amounts payable | 17/49 | €594,884 | €581,560 | -€13,323 | -2.2% |
| Amounts payable after more than one year | 17 | €532,453 | €506,835 | -€25,618 | -4.8% |
| Financial debts | 170/4 | €532,453 | €506,835 | -€25,618 | -4.8% |
| Amounts payable within one year | 42/48 | €62,431 | €74,725 | +€12,295 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €24,652 | €25,618 | +€966 | +3.9% |
| Trade debts | 44 | €1,842 | €101 | -€1,740 | -94.5% |
| Suppliers | 440/4 | €1,842 | €101 | -€1,740 | -94.5% |
| Taxes, remuneration and social security | 45 | €35,694 | €48,587 | +€12,894 | +36.1% |
| Taxes | 450/3 | €32,887 | €44,118 | +€11,230 | +34.1% |
| Remuneration and social security | 454/9 | €2,806 | €4,470 | +€1,664 | +59.3% |
| Other amounts payable | 47/48 | €243 | €419 | +€175 | +72.0% |
| Non-recurring operating income | 76A | €2,809 | - | -€2,809 | |
| Remuneration, social security and pensions | 62 | €19,484 | €19,037 | -€447 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,107 | €68,719 | +€14,612 | +27.0% |
| Other operating charges | 640/8 | €8,031 | €5,597 | -€2,434 | -30.3% |
| Gross operating margin | 9900 | €466,793 | €357,704 | -€109,089 | -23.4% |
| Operating profit (loss) | 9901 | €385,171 | €264,351 | -€120,820 | -31.4% |
| Financial income | 75/76B | €29,252 | €24,054 | -€5,198 | -17.8% |
| Recurring financial income | 75 | €29,252 | €24,054 | -€5,198 | -17.8% |
| Financial charges | 65/66B | €31,142 | €30,496 | -€646 | -2.1% |
| Recurring financial charges | 65 | €31,142 | €30,496 | -€646 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €383,281 | €257,908 | -€125,373 | -32.7% |
| Transfer from deferred taxes | 780 | €1,562 | €781 | -€781 | -50.0% |
| Income taxes | 67/77 | €120,053 | €79,194 | -€40,859 | -34.0% |
| Profit (loss) for the period | 9904 | €264,790 | €179,495 | -€85,295 | -32.2% |
| Transfer from tax-exempt reserves | 789 | €4,685 | €2,343 | -€2,343 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €269,475 | €181,838 | -€87,637 | -32.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.