JURICOM: 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.
JURICOM
Largest movements
- Receivables within one year +€42,655
up €42,655 (+46.5%), from €91,827 to €134,483
of which Other amounts receivable: +€24,425
- Tangible fixed assets -€17,778
down €17,778 (-2.5%), from €700,362 to €682,584
of which Land and buildings: -€21,420
- Reserves +€91,979
up €91,979 (+42.8%), from €215,005 to €306,984
- Debts after one year -€71,604
down €71,604 (-14.7%), from €486,083 to €414,479
- Other debts -€12,826
down €12,826 (-41.4%), from €30,992 to €18,166
- Tax, wage and social debts +€10,179
up €10,179 (+74.7%), from €13,629 to €23,807
- Financial income +€29,836
up €29,836 (+5723.8%), from €521 to €30,357
- Gross operating margin -€16,381
down €16,381 (-10.3%), from €159,228 to €142,847
- Financial charges +€1,956
up €1,956 (+12.7%), from €15,385 to €17,341
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 | €829,640 | €847,595 | +€17,956 | +2.2% |
| Fixed assets | 21/28 | €704,324 | €686,467 | -€17,857 | -2.5% |
| Tangible fixed assets | 22/27 | €700,362 | €682,584 | -€17,778 | -2.5% |
| Land and buildings | 22 | €692,852 | €671,432 | -€21,420 | -3.1% |
| Plant, machinery and equipment | 23 | €2,581 | €3,607 | +€1,025 | +39.7% |
| Furniture and vehicles | 24 | €4,928 | €7,544 | +€2,616 | +53.1% |
| Financial fixed assets | 28 | €3,963 | €3,883 | -€79 | -2.0% |
| Current assets | 29/58 | €125,316 | €161,129 | +€35,813 | +28.6% |
| Amounts receivable after more than one year | 29 | €16,300 | €16,300 | = | 0.0% |
| Other amounts receivable | 291 | €16,300 | €16,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €91,827 | €134,483 | +€42,655 | +46.5% |
| Trade receivables | 40 | €91,200 | €109,431 | +€18,231 | +20.0% |
| Other amounts receivable | 41 | €627 | €25,052 | +€24,425 | +3893.2% |
| Cash at bank and in hand | 54/58 | €15,323 | €7,830 | -€7,493 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,865 | €2,516 | +€651 | +34.9% |
| Total equity and liabilities | 10/49 | €829,640 | €847,595 | +€17,956 | +2.2% |
| Equity | 10/15 | €233,605 | €325,584 | +€91,979 | +39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,005 | €306,984 | +€91,979 | +42.8% |
| Distributable reserves | 133 | €215,005 | €306,984 | +€91,979 | +42.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €596,035 | €522,012 | -€74,023 | -12.4% |
| Amounts payable after more than one year | 17 | €486,083 | €414,479 | -€71,604 | -14.7% |
| Financial debts | 170/4 | €486,083 | €414,479 | -€71,604 | -14.7% |
| Amounts payable within one year | 42/48 | €91,319 | €92,265 | +€946 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €39,723 | €44,269 | +€4,546 | +11.4% |
| Financial debts | 43 | €111 | €100 | -€11 | -10.1% |
| Credit institutions | 430/8 | €111 | €100 | -€11 | -10.1% |
| Trade debts | 44 | €6,865 | €5,923 | -€942 | -13.7% |
| Suppliers | 440/4 | €6,865 | €5,923 | -€942 | -13.7% |
| Taxes, remuneration and social security | 45 | €13,629 | €23,807 | +€10,179 | +74.7% |
| Taxes | 450/3 | €13,629 | €23,807 | +€10,179 | +74.7% |
| Other amounts payable | 47/48 | €30,992 | €18,166 | -€12,826 | -41.4% |
| Accrued charges and deferred income | 492/3 | €18,632 | €15,267 | -€3,365 | -18.1% |
| Non-recurring operating income | 76A | €14,000 | €0 | -€14,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,273 | €29,292 | +€1,019 | +3.6% |
| Other operating charges | 640/8 | €3,327 | €4,430 | +€1,103 | +33.2% |
| Gross operating margin | 9900 | €159,228 | €142,847 | -€16,381 | -10.3% |
| Operating profit (loss) | 9901 | €127,628 | €109,125 | -€18,503 | -14.5% |
| Financial income | 75/76B | €521 | €30,357 | +€29,836 | +5723.8% |
| Recurring financial income | 75 | €521 | €30,357 | +€29,836 | +5723.8% |
| Financial charges | 65/66B | €15,385 | €17,341 | +€1,956 | +12.7% |
| Recurring financial charges | 65 | €15,385 | €17,341 | +€1,956 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €112,765 | €122,141 | +€9,377 | +8.3% |
| Income taxes | 67/77 | €28,830 | €30,163 | +€1,333 | +4.6% |
| Profit (loss) for the period | 9904 | €83,934 | €91,979 | +€8,044 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,934 | €91,979 | +€8,044 | +9.6% |
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.