JURIPARTNER: 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.
JURIPARTNER
Largest movements
- Tangible fixed assets -€47,244
down €47,244 (-8.1%), from €584,650 to €537,406
of which Land and buildings: -€46,707
- Reserves -€50,868
down €50,868 (-22.8%), from €223,176 to €172,309
of which Distributable reserves: -€50,868
- Gross operating margin +€5,518
up €5,518, from -€5,235 to €283
- Depreciation -€2,672
down €2,672 (-5.4%), from €49,916 to €47,244
- Financial income -€161
down €161 (-97.5%), from €166 to €4
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 | €1,357,842 | €1,307,859 | -€49,982 | -3.7% |
| Fixed assets | 21/28 | €1,352,405 | €1,305,161 | -€47,244 | -3.5% |
| Tangible fixed assets | 22/27 | €584,650 | €537,406 | -€47,244 | -8.1% |
| Land and buildings | 22 | €577,973 | €531,266 | -€46,707 | -8.1% |
| Plant, machinery and equipment | 23 | €2,877 | €2,340 | -€537 | -18.7% |
| Furniture and vehicles | 24 | €3,800 | €3,800 | = | 0.0% |
| Financial fixed assets | 28 | €767,755 | €767,755 | = | 0.0% |
| Current assets | 29/58 | €5,436 | €2,698 | -€2,738 | -50.4% |
| Amounts receivable within one year | 40/41 | €4,705 | €355 | -€4,350 | -92.5% |
| Trade receivables | 40 | €4,705 | €355 | -€4,350 | -92.5% |
| Cash at bank and in hand | 54/58 | €731 | €2,343 | +€1,612 | +220% |
| Total equity and liabilities | 10/49 | €1,357,842 | €1,307,859 | -€49,982 | -3.7% |
| Equity | 10/15 | €285,176 | €234,309 | -€50,868 | -17.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €223,176 | €172,309 | -€50,868 | -22.8% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €211,176 | €160,309 | -€50,868 | -24.1% |
| Amounts payable | 17/49 | €1,072,666 | €1,073,551 | +€885 | +0.1% |
| Amounts payable within one year | 42/48 | €1,072,666 | €1,073,551 | +€885 | +0.1% |
| Trade debts | 44 | €5,103 | €3,114 | -€1,989 | -39.0% |
| Suppliers | 440/4 | €5,103 | €3,114 | -€1,989 | -39.0% |
| Taxes, remuneration and social security | 45 | €1,903 | €1,247 | -€656 | -34.5% |
| Taxes | 450/3 | €1,903 | €1,247 | -€656 | -34.5% |
| Other amounts payable | 47/48 | €1,065,660 | €1,069,190 | +€3,529 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,916 | €47,244 | -€2,672 | -5.4% |
| Other operating charges | 640/8 | €3,371 | €3,363 | -€7 | -0.2% |
| Gross operating margin | 9900 | -€5,235 | €283 | +€5,518 | |
| Operating profit (loss) | 9901 | -€58,521 | -€50,325 | +€8,196 | +14.0% |
| Financial income | 75/76B | €166 | €4 | -€161 | -97.5% |
| Recurring financial income | 75 | €166 | €4 | -€161 | -97.5% |
| Financial charges | 65/66B | €336 | €372 | +€36 | +10.7% |
| Recurring financial charges | 65 | €336 | €372 | +€36 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€58,691 | -€50,692 | +€7,999 | +13.6% |
| Income taxes | 67/77 | €167 | €176 | +€8 | +4.9% |
| Profit (loss) for the period | 9904 | -€58,858 | -€50,868 | +€7,991 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,858 | -€50,868 | +€7,991 | +13.6% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.