JURIDIS.be: 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.
JURIDIS.be
Largest movements
- Current investments +€210,000
new in 2025: €210,000
- Cash -€111,387
down €111,387 (-71.6%), from €155,565 to €44,178
mainly Current investments (-€210,000) and Trade debts (-€42,456)
- Receivables within one year -€32,928
down €32,928 (-18.6%), from €176,831 to €143,902
of which Trade receivables: -€36,128
- Tangible fixed assets -€30,960
down €30,960 (-5.6%), from €551,677 to €520,717
of which Land and buildings: -€30,391
- Reserves +€63,109
up €63,109 (+8.3%), from €763,288 to €826,397
of which Distributable reserves: +€66,371
- Trade debts -€42,456
down €42,456 (-94.3%), from €45,013 to €2,558
- Other debts +€13,974
up €13,974 (+487%), from €2,870 to €16,844
- Gross operating margin +€60,805
up €60,805 (+81.3%), from €74,822 to €135,628
- Taxes +€19,769
up €19,769 (+172%), from €11,492 to €31,261
- Other operating charges -€1,445
down €1,445 (-16.9%), from €8,546 to €7,100
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 | €892,900 | €927,864 | +€34,964 | +3.9% |
| Fixed assets | 21/28 | €551,677 | €520,717 | -€30,960 | -5.6% |
| Tangible fixed assets | 22/27 | €551,677 | €520,717 | -€30,960 | -5.6% |
| Land and buildings | 22 | €544,405 | €514,013 | -€30,391 | -5.6% |
| Furniture and vehicles | 24 | €7,272 | €6,704 | -€569 | -7.8% |
| Current assets | 29/58 | €341,223 | €407,148 | +€65,924 | +19.3% |
| Amounts receivable within one year | 40/41 | €176,831 | €143,902 | -€32,928 | -18.6% |
| Trade receivables | 40 | €137,764 | €101,636 | -€36,128 | -26.2% |
| Other amounts receivable | 41 | €39,066 | €42,266 | +€3,200 | +8.2% |
| Current investments | 50/53 | - | €210,000 | +€210,000 | |
| Cash at bank and in hand | 54/58 | €155,565 | €44,178 | -€111,387 | -71.6% |
| Deferred charges and accrued income | 490/1 | €8,828 | €9,067 | +€239 | +2.7% |
| Total equity and liabilities | 10/49 | €892,900 | €927,864 | +€34,964 | +3.9% |
| Equity | 10/15 | €837,290 | €899,565 | +€62,276 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €763,288 | €826,397 | +€63,109 | +8.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €11,219 | €9,817 | -€1,402 | -12.5% |
| Distributable reserves | 133 | €750,209 | €816,580 | +€66,371 | +8.8% |
| Profit (loss) carried forward | 14 | €55,402 | €54,569 | -€833 | -1.5% |
| Provisions and deferred taxes | 16 | €5,777 | €5,055 | -€722 | -12.5% |
| Deferred taxes | 168 | €5,777 | €5,055 | -€722 | -12.5% |
| Amounts payable | 17/49 | €49,834 | €23,244 | -€26,590 | -53.4% |
| Amounts payable within one year | 42/48 | €49,417 | €22,606 | -€26,811 | -54.3% |
| Trade debts | 44 | €45,013 | €2,558 | -€42,456 | -94.3% |
| Suppliers | 440/4 | €45,013 | €2,558 | -€42,456 | -94.3% |
| Taxes, remuneration and social security | 45 | €1,534 | €3,204 | +€1,670 | +109% |
| Taxes | 450/3 | €1,534 | €3,204 | +€1,670 | +109% |
| Other amounts payable | 47/48 | €2,870 | €16,844 | +€13,974 | +487% |
| Accrued charges and deferred income | 492/3 | €416 | €638 | +€222 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,757 | €34,126 | -€631 | -1.8% |
| Other operating charges | 640/8 | €8,546 | €7,100 | -€1,445 | -16.9% |
| Gross operating margin | 9900 | €74,822 | €135,628 | +€60,805 | +81.3% |
| Operating profit (loss) | 9901 | €31,520 | €94,401 | +€62,882 | +199% |
| Financial income | 75/76B | €0 | €97 | +€97 | +971,000% |
| Recurring financial income | 75 | €0 | €97 | +€97 | +971,000% |
| Financial charges | 65/66B | €627 | €850 | +€223 | +35.5% |
| Recurring financial charges | 65 | €627 | €850 | +€223 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €30,892 | €93,648 | +€62,756 | +203% |
| Transfer from deferred taxes | 780 | €2,125 | €722 | -€1,402 | -66.0% |
| Income taxes | 67/77 | €11,492 | €31,261 | +€19,769 | +172% |
| Profit (loss) for the period | 9904 | €21,525 | €63,109 | +€41,584 | +193% |
| Transfer from tax-exempt reserves | 789 | - | €1,402 | +€1,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,525 | €64,511 | +€42,987 | +200% |
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 28 October 2026 via checked.be.