JURINVEST: 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.
JURINVEST
Largest movements
- Cash -€68,069
down €68,069 (-5.5%), from €1.2m to €1.2m
mainly Tax, wage and social debts (-€31,235) and Provisions (-€18,914)
- Receivables within one year +€13,796
new in 2025: €13,796
- Tax, wage and social debts -€31,235
down €31,235 (-100%), from €31,235 to €0
- Provisions -€18,914
down €18,914 (-100%), from €18,914 to €0
- Gross operating margin -€280,071
down €280,071 (-98.4%), from €284,575 to €4,505
- Taxes -€96,911
down €96,911 (-80.0%), from €121,115 to €24,204
- Other operating charges -€15,171
down €15,171 (-85.0%), from €17,850 to €2,679
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 | €1,257,249 | €1,201,719 | -€55,530 | -4.4% |
| Fixed assets | 21/28 | €15,124 | €13,865 | -€1,259 | -8.3% |
| Tangible fixed assets | 22/27 | €15,124 | €13,865 | -€1,259 | -8.3% |
| Land and buildings | 22 | €15,124 | €13,865 | -€1,259 | -8.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €1,242,125 | €1,187,854 | -€54,271 | -4.4% |
| Amounts receivable within one year | 40/41 | - | €13,796 | +€13,796 | |
| Other amounts receivable | 41 | - | €13,796 | +€13,796 | |
| Cash at bank and in hand | 54/58 | €1,241,849 | €1,173,780 | -€68,069 | -5.5% |
| Deferred charges and accrued income | 490/1 | €277 | €278 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €1,257,249 | €1,201,719 | -€55,530 | -4.4% |
| Equity | 10/15 | €1,205,337 | €1,200,461 | -€4,876 | -0.4% |
| Contributions | 10/11 | €285,200 | €285,200 | = | 0.0% |
| Capital | 10 | €285,200 | €285,200 | = | 0.0% |
| Issued capital | 100 | €285,200 | €285,200 | = | 0.0% |
| Reserves | 13 | €920,137 | €915,261 | -€4,876 | -0.5% |
| Non-distributable reserves | 130/1 | €28,520 | €28,520 | = | 0.0% |
| Legal reserve | 130 | €28,520 | €28,520 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,742 | €0 | -€56,742 | -100% |
| Distributable reserves | 133 | €834,875 | €886,741 | +€51,866 | +6.2% |
| Provisions and deferred taxes | 16 | €18,914 | €0 | -€18,914 | -100% |
| Deferred taxes | 168 | €18,914 | €0 | -€18,914 | -100% |
| Amounts payable | 17/49 | €32,998 | €1,258 | -€31,739 | -96.2% |
| Amounts payable within one year | 42/48 | €32,998 | €1,258 | -€31,739 | -96.2% |
| Trade debts | 44 | €915 | €1,258 | +€343 | +37.5% |
| Suppliers | 440/4 | €915 | €1,258 | +€343 | +37.5% |
| Taxes, remuneration and social security | 45 | €31,235 | €0 | -€31,235 | -100% |
| Taxes | 450/3 | €31,235 | €0 | -€31,235 | -100% |
| Other amounts payable | 47/48 | €848 | €0 | -€848 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €235,200 | €0 | -€235,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,259 | €1,259 | -€0 | 0.0% |
| Other operating charges | 640/8 | €17,850 | €2,679 | -€15,171 | -85.0% |
| Gross operating margin | 9900 | €284,575 | €4,505 | -€280,071 | -98.4% |
| Operating profit (loss) | 9901 | €265,466 | €567 | -€264,900 | -99.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €265 | €153 | -€112 | -42.3% |
| Recurring financial charges | 65 | €265 | €153 | -€112 | -42.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €265,202 | €414 | -€264,788 | -99.8% |
| Transfer from deferred taxes | 780 | €28,902 | €18,914 | -€9,988 | -34.6% |
| Income taxes | 67/77 | €121,115 | €24,204 | -€96,911 | -80.0% |
| Profit (loss) for the period | 9904 | €172,990 | -€4,876 | -€177,866 | |
| Transfer from tax-exempt reserves | 789 | €86,707 | €56,742 | -€29,965 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €259,696 | €51,866 | -€207,831 | -80.0% |
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 31 October 2026 via checked.be.