JURIPLANNING: 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.
JURIPLANNING
Largest movements
- Receivables after one year -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€54,711
down €54,711 (-10.1%), from €544,336 to €489,625
of which Assets under construction and advance payments: -€443,658
- Cash +€23,835
up €23,835 (+112.0%), from €21,283 to €45,118
mainly Receivables after one year (+€100,000) and Net result for the year (+€65,753)
- Receivables within one year -€15,514
down €15,514 (-40.1%), from €38,646 to €23,132
of which Trade receivables: -€11,868
- Current investments +€12,046
up €12,046 (+240.9%), from €5,000 to €17,046
- Debts after one year -€138,613
down €138,613 (-32.4%), from €427,419 to €288,806
- Other debts -€8,488
down €8,488 (-17.4%), from €48,848 to €40,360
- Financial charges -€47,818
down €47,818 (-84.5%), from €56,580 to €8,762
- Other operating charges -€27,227
down €27,227 (-92.5%), from €29,430 to €2,203
- Gross operating margin -€16,492
down €16,492 (-12.4%), from €133,130 to €116,638
- Depreciation +€13,844
up €13,844 (+5160.7%), from €268 to €14,112
- Taxes +€10,961
up €10,961 (+73.8%), from €14,847 to €25,808
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 | €711,928 | €574,921 | -€137,008 | -19.2% |
| Fixed assets | 21/28 | €544,336 | €489,625 | -€54,711 | -10.1% |
| Tangible fixed assets | 22/27 | €544,336 | €489,625 | -€54,711 | -10.1% |
| Land and buildings | 22 | €100,320 | €489,535 | +€389,215 | +388.0% |
| Furniture and vehicles | 24 | €358 | €89 | -€268 | -75.0% |
| Assets under construction and advance payments | 27 | €443,658 | €0 | -€443,658 | -100.0% |
| Current assets | 29/58 | €167,592 | €85,296 | -€82,296 | -49.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €0 | -€100,000 | -100.0% |
| Other amounts receivable | 291 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €38,646 | €23,132 | -€15,514 | -40.1% |
| Trade receivables | 40 | €35,000 | €23,132 | -€11,868 | -33.9% |
| Other amounts receivable | 41 | €3,646 | €0 | -€3,646 | -100.0% |
| Current investments | 50/53 | €5,000 | €17,046 | +€12,046 | +240.9% |
| Cash at bank and in hand | 54/58 | €21,283 | €45,118 | +€23,835 | +112.0% |
| Deferred charges and accrued income | 490/1 | €2,664 | €0 | -€2,664 | -100.0% |
| Total equity and liabilities | 10/49 | €711,928 | €574,921 | -€137,008 | -19.2% |
| Equity | 10/15 | €172,198 | €178,560 | +€6,362 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,598 | €159,960 | +€6,362 | +4.1% |
| Distributable reserves | 133 | €153,598 | €159,960 | +€6,362 | +4.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €539,730 | €396,361 | -€143,369 | -26.6% |
| Amounts payable after more than one year | 17 | €427,419 | €288,806 | -€138,613 | -32.4% |
| Financial debts | 170/4 | €427,419 | €288,806 | -€138,613 | -32.4% |
| Amounts payable within one year | 42/48 | €111,133 | €107,555 | -€3,578 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €38,100 | €38,613 | +€513 | +1.3% |
| Trade debts | 44 | €1,082 | €1,302 | +€220 | +20.3% |
| Suppliers | 440/4 | €1,082 | €1,302 | +€220 | +20.3% |
| Taxes, remuneration and social security | 45 | €23,102 | €27,280 | +€4,178 | +18.1% |
| Taxes | 450/3 | €23,102 | €27,280 | +€4,178 | +18.1% |
| Other amounts payable | 47/48 | €48,848 | €40,360 | -€8,488 | -17.4% |
| Accrued charges and deferred income | 492/3 | €1,178 | €0 | -€1,178 | -100.0% |
| Non-recurring operating income | 76A | - | €4,401 | +€4,401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | €14,112 | +€13,844 | +5160.7% |
| Other operating charges | 640/8 | €29,430 | €2,203 | -€27,227 | -92.5% |
| Gross operating margin | 9900 | €133,130 | €116,638 | -€16,492 | -12.4% |
| Operating profit (loss) | 9901 | €103,432 | €100,322 | -€3,109 | -3.0% |
| Financial income | 75/76B | €3,220 | €0 | -€3,220 | -100.0% |
| Recurring financial income | 75 | €3,220 | €0 | -€3,220 | -100.0% |
| Financial charges | 65/66B | €56,580 | €8,762 | -€47,818 | -84.5% |
| Recurring financial charges | 65 | €56,580 | €8,762 | -€47,818 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €50,072 | €91,561 | +€41,489 | +82.9% |
| Income taxes | 67/77 | €14,847 | €25,808 | +€10,961 | +73.8% |
| Profit (loss) for the period | 9904 | €35,224 | €65,753 | +€30,528 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,224 | €65,753 | +€30,528 | +86.7% |
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 6 October 2026 via checked.be.