JURIDICON: 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.
JURIDICON
Largest movements
- Current investments +€184,695
up €184,695 (+41.5%), from €445,210 to €629,905
- Cash -€35,311
down €35,311 (-14.6%), from €241,040 to €205,730
mainly Current investments (-€184,695) and Investment in fixed assets (net) (-€32,000)
- Receivables within one year -€18,706
down €18,706 (-85.7%), from €21,816 to €3,110
of which Trade receivables: -€21,291
- Reserves +€156,400
up €156,400 (+22.6%), from €693,200 to €849,600
- Debts after one year -€15,292
down €15,292 (-8.4%), from €182,139 to €166,847
- Financial income +€45,446
up €45,446 (+674%), from €6,742 to €52,188
- Gross operating margin +€21,572
up €21,572 (+11.6%), from €185,272 to €206,843
- Taxes +€19,257
up €19,257 (+36.7%), from €52,534 to €71,792
- Depreciation +€10,027
up €10,027 (+64.6%), from €15,518 to €25,545
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 | €924,887 | €1,060,400 | +€135,513 | +14.7% |
| Fixed assets | 21/28 | €210,903 | €217,358 | +€6,455 | +3.1% |
| Tangible fixed assets | 22/27 | €210,903 | €217,358 | +€6,455 | +3.1% |
| Land and buildings | 22 | €204,992 | €191,344 | -€13,648 | -6.7% |
| Plant, machinery and equipment | 23 | €1,366 | €1,036 | -€330 | -24.2% |
| Furniture and vehicles | 24 | €4,546 | €24,979 | +€20,433 | +449% |
| Current assets | 29/58 | €713,984 | €843,042 | +€129,058 | +18.1% |
| Amounts receivable within one year | 40/41 | €21,816 | €3,110 | -€18,706 | -85.7% |
| Trade receivables | 40 | €21,291 | €0 | -€21,291 | -100% |
| Other amounts receivable | 41 | €525 | €3,110 | +€2,585 | +493% |
| Current investments | 50/53 | €445,210 | €629,905 | +€184,695 | +41.5% |
| Cash at bank and in hand | 54/58 | €241,040 | €205,730 | -€35,311 | -14.6% |
| Deferred charges and accrued income | 490/1 | €5,918 | €4,297 | -€1,621 | -27.4% |
| Total equity and liabilities | 10/49 | €924,887 | €1,060,400 | +€135,513 | +14.7% |
| Equity | 10/15 | €708,130 | €864,569 | +€156,439 | +22.1% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €693,200 | €849,600 | +€156,400 | +22.6% |
| Distributable reserves | 133 | €693,200 | €849,600 | +€156,400 | +22.6% |
| Profit (loss) carried forward | 14 | €675 | €714 | +€39 | +5.7% |
| Amounts payable | 17/49 | €216,757 | €195,831 | -€20,925 | -9.7% |
| Amounts payable after more than one year | 17 | €182,139 | €166,847 | -€15,292 | -8.4% |
| Financial debts | 170/4 | €182,139 | €166,847 | -€15,292 | -8.4% |
| Amounts payable within one year | 42/48 | €34,618 | €28,984 | -€5,634 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €15,078 | €15,292 | +€214 | +1.4% |
| Trade debts | 44 | €5,359 | €436 | -€4,922 | -91.9% |
| Suppliers | 440/4 | €5,359 | €436 | -€4,922 | -91.9% |
| Taxes, remuneration and social security | 45 | €14,181 | €11,324 | -€2,857 | -20.1% |
| Taxes | 450/3 | €14,181 | €11,324 | -€2,857 | -20.1% |
| Other amounts payable | 47/48 | - | €1,932 | +€1,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,518 | €25,545 | +€10,027 | +64.6% |
| Other operating charges | 640/8 | €1,789 | €2,068 | +€279 | +15.6% |
| Gross operating margin | 9900 | €185,272 | €206,843 | +€21,572 | +11.6% |
| Operating profit (loss) | 9901 | €167,965 | €179,231 | +€11,266 | +6.7% |
| Financial income | 75/76B | €6,742 | €52,188 | +€45,446 | +674% |
| Recurring financial income | 75 | €6,742 | €52,188 | +€45,446 | +674% |
| Financial charges | 65/66B | €3,723 | €3,189 | -€534 | -14.3% |
| Recurring financial charges | 65 | €3,723 | €3,189 | -€534 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €170,984 | €228,230 | +€57,246 | +33.5% |
| Income taxes | 67/77 | €52,534 | €71,792 | +€19,257 | +36.7% |
| Profit (loss) for the period | 9904 | €118,450 | €156,439 | +€37,989 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €118,450 | €156,439 | +€37,989 | +32.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.