JURIS CONSILIUM: 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.
JURIS CONSILIUM
Largest movements
- Receivables after one year +€20,000
up €20,000 (+11.4%), from €175,000 to €195,000
- Receivables within one year +€13,189
up €13,189 (+39.9%), from €33,060 to €46,249
of which Other amounts receivable: +€15,284
- Profit (loss) carried forward +€28,689
up €28,689, from -€17,143 to €11,546
- Tax, wage and social debts +€6,152
up €6,152 (+21.3%), from €28,947 to €35,099
- Debts after one year -€6,000
down €6,000 (-3.4%), from €174,050 to €168,050
- Trade debts +€5,935
up €5,935 (+135%), from €4,411 to €10,346
- Gross operating margin +€11,760
up €11,760 (+41.4%), from €28,404 to €40,164
- Taxes +€4,078
up €4,078 (+68.1%), from €5,990 to €10,068
- Purchases and services +€3,258
up €3,258 (+5.4%), from €60,314 to €63,572
- Other operating charges -€1,119
down €1,119 (-63.7%), from €1,756 to €637
- Financial charges +€572
up €572 (+289%), from €198 to €770
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 | €208,998 | €243,774 | +€34,776 | +16.6% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Current assets | 29/58 | €208,998 | €243,774 | +€34,776 | +16.6% |
| Amounts receivable after more than one year | 29 | €175,000 | €195,000 | +€20,000 | +11.4% |
| Other amounts receivable | 291 | €175,000 | €195,000 | +€20,000 | +11.4% |
| Amounts receivable within one year | 40/41 | €33,060 | €46,249 | +€13,189 | +39.9% |
| Trade receivables | 40 | €5,206 | €3,111 | -€2,095 | -40.2% |
| Other amounts receivable | 41 | €27,854 | €43,138 | +€15,284 | +54.9% |
| Cash at bank and in hand | 54/58 | €938 | €1,604 | +€666 | +71.0% |
| Deferred charges and accrued income | 490/1 | - | €921 | +€921 | |
| Total equity and liabilities | 10/49 | €208,998 | €243,774 | +€34,776 | +16.6% |
| Equity | 10/15 | €1,590 | €30,279 | +€28,689 | +1,804% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133 | €133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €133 | €133 | = | 0.0% |
| Reserves not available under the articles | 1311 | €133 | €133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,143 | €11,546 | +€28,689 | |
| Amounts payable | 17/49 | €207,408 | €213,495 | +€6,087 | +2.9% |
| Amounts payable after more than one year | 17 | €174,050 | €168,050 | -€6,000 | -3.4% |
| Other amounts payable | 178/9 | €174,050 | €168,050 | -€6,000 | -3.4% |
| Amounts payable within one year | 42/48 | €33,358 | €45,445 | +€12,087 | +36.2% |
| Trade debts | 44 | €4,411 | €10,346 | +€5,935 | +135% |
| Suppliers | 440/4 | €4,411 | €10,346 | +€5,935 | +135% |
| Taxes, remuneration and social security | 45 | €28,947 | €35,099 | +€6,152 | +21.3% |
| Taxes | 450/3 | €28,947 | €35,099 | +€6,152 | +21.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,314 | €63,572 | +€3,258 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Other operating charges | 640/8 | €1,756 | €637 | -€1,119 | -63.7% |
| Gross operating margin | 9900 | €28,404 | €40,164 | +€11,760 | +41.4% |
| Operating profit (loss) | 9901 | €26,648 | €39,527 | +€12,879 | +48.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €198 | €770 | +€572 | +289% |
| Recurring financial charges | 65 | €198 | €770 | +€572 | +289% |
| Profit (loss) for the period before taxes | 9903 | €26,450 | €38,758 | +€12,308 | +46.5% |
| Income taxes | 67/77 | €5,990 | €10,068 | +€4,078 | +68.1% |
| Profit (loss) for the period | 9904 | €20,460 | €28,690 | +€8,230 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,460 | €28,690 | +€8,230 | +40.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.