JURIS-COM: 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.
JURIS-COM
Largest movements
- Cash -€418,654
down €418,654 (-57.3%), from €730,722 to €312,068
mainly Receivables within one year (-€379,433) and Other debts (-€38,796)
- Receivables within one year +€379,433
up €379,433 (+179.1%), from €211,812 to €591,245
- Other debts -€38,796
down €38,796 (-3.3%), from €1.2m to €1.1m
- Trade debts -€37,035
down €37,035 (-96.5%), from €38,361 to €1,326
- Profit (loss) carried forward +€36,610
up €36,610 (+1.1%), from -€3.3m to -€3.2m
- Gross operating margin +€36,794
up €36,794, from -€8,413 to €28,380
- Financial income +€3,976
up €3,976 (+74.1%), from €5,365 to €9,341
- Other operating charges -€326
down €326 (-23.1%), from €1,414 to €1,087
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 | €942,534 | €903,313 | -€39,221 | -4.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €942,534 | €903,313 | -€39,221 | -4.2% |
| Amounts receivable within one year | 40/41 | €211,812 | €591,245 | +€379,433 | +179.1% |
| Other amounts receivable | 41 | €211,812 | €591,245 | +€379,433 | +179.1% |
| Cash at bank and in hand | 54/58 | €730,722 | €312,068 | -€418,654 | -57.3% |
| Total equity and liabilities | 10/49 | €942,534 | €903,313 | -€39,221 | -4.2% |
| Equity | 10/15 | -€262,105 | -€225,495 | +€36,610 | +14.0% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €499 | €499 | = | 0.0% |
| Non-distributable reserves | 130/1 | €499 | €499 | = | 0.0% |
| Reserves not available under the articles | 1311 | €499 | €499 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,262,604 | -€3,225,994 | +€36,610 | +1.1% |
| Amounts payable | 17/49 | €1,204,639 | €1,128,808 | -€75,832 | -6.3% |
| Amounts payable within one year | 42/48 | €1,204,639 | €1,128,808 | -€75,832 | -6.3% |
| Trade debts | 44 | €38,361 | €1,326 | -€37,035 | -96.5% |
| Suppliers | 440/4 | €38,361 | €1,326 | -€37,035 | -96.5% |
| Other amounts payable | 47/48 | €1,166,278 | €1,127,482 | -€38,796 | -3.3% |
| Non-recurring operating income | 76A | - | €36,936 | +€36,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,414 | €1,087 | -€326 | -23.1% |
| Gross operating margin | 9900 | -€8,413 | €28,380 | +€36,794 | |
| Operating profit (loss) | 9901 | -€9,827 | €27,293 | +€37,120 | |
| Financial income | 75/76B | €5,365 | €9,341 | +€3,976 | +74.1% |
| Recurring financial income | 75 | €5,365 | €9,341 | +€3,976 | +74.1% |
| Financial charges | 65/66B | €64 | €24 | -€40 | -62.6% |
| Recurring financial charges | 65 | €64 | €24 | -€40 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,526 | €36,610 | +€41,137 | |
| Profit (loss) for the period | 9904 | -€4,526 | €36,610 | +€41,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,526 | €36,610 | +€41,137 |
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 1 October 2026 via checked.be.