JURIS - CONSULT: 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 - CONSULT
Largest movements
- Receivables within one year -€47,936
down €47,936 (-60.1%), from €79,784 to €31,849
of which Other amounts receivable: -€30,374
- Tangible fixed assets -€15,811
down €15,811 (-10.6%), from €148,738 to €132,927
of which Furniture and vehicles: -€10,402
- Profit (loss) carried forward -€44,845
down €44,845, from €6,095 to -€38,749
- Other debts +€38,241
up €38,241 (+60.0%), from €63,720 to €101,961
- Trade debts -€33,820
down €33,820 (-98.4%), from €34,354 to €534
- Debts after one year -€11,827
down €11,827 (-25.8%), from €45,891 to €34,064
- Current portion of long-term debt -€10,855
down €10,855 (-47.9%), from €22,682 to €11,827
- Gross operating margin -€60,747
down €60,747, from €35,349 to -€25,399
- Taxes -€1,316
down €1,316 (-91.3%), from €1,442 to €126
- Depreciation -€1,251
down €1,251 (-7.3%), from €17,062 to €15,811
- Financial charges -€805
down €805 (-44.5%), from €1,809 to €1,003
- Other operating charges -€430
down €430 (-14.6%), from €2,937 to €2,507
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 | €237,576 | €174,593 | -€62,983 | -26.5% |
| Fixed assets | 21/28 | €155,158 | €139,347 | -€15,811 | -10.2% |
| Tangible fixed assets | 22/27 | €148,738 | €132,927 | -€15,811 | -10.6% |
| Land and buildings | 22 | €137,136 | €131,727 | -€5,409 | -3.9% |
| Furniture and vehicles | 24 | €11,602 | €1,200 | -€10,402 | -89.7% |
| Financial fixed assets | 28 | €6,420 | €6,420 | = | 0.0% |
| Current assets | 29/58 | €82,418 | €35,246 | -€47,172 | -57.2% |
| Amounts receivable within one year | 40/41 | €79,784 | €31,849 | -€47,936 | -60.1% |
| Trade receivables | 40 | €17,562 | - | -€17,562 | |
| Other amounts receivable | 41 | €62,223 | €31,849 | -€30,374 | -48.8% |
| Cash at bank and in hand | 54/58 | €2,393 | €3,157 | +€764 | +31.9% |
| Deferred charges and accrued income | 490/1 | €240 | €240 | -€0 | -0.1% |
| Total equity and liabilities | 10/49 | €237,576 | €174,593 | -€62,983 | -26.5% |
| Equity | 10/15 | €69,378 | €24,533 | -€44,845 | -64.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €49,022 | €49,022 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,499 | €8,499 | = | 0.0% |
| Distributable reserves | 133 | €40,524 | €40,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,095 | -€38,749 | -€44,845 | |
| Amounts payable | 17/49 | €168,198 | €150,060 | -€18,138 | -10.8% |
| Amounts payable after more than one year | 17 | €45,891 | €34,064 | -€11,827 | -25.8% |
| Financial debts | 170/4 | €45,891 | €34,064 | -€11,827 | -25.8% |
| Amounts payable within one year | 42/48 | €122,307 | €115,997 | -€6,310 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €22,682 | €11,827 | -€10,855 | -47.9% |
| Trade debts | 44 | €34,354 | €534 | -€33,820 | -98.4% |
| Suppliers | 440/4 | €34,354 | €534 | -€33,820 | -98.4% |
| Taxes, remuneration and social security | 45 | €1,551 | €1,675 | +€124 | +8.0% |
| Taxes | 450/3 | €1,551 | €1,675 | +€124 | +8.0% |
| Other amounts payable | 47/48 | €63,720 | €101,961 | +€38,241 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,062 | €15,811 | -€1,251 | -7.3% |
| Other operating charges | 640/8 | €2,937 | €2,507 | -€430 | -14.6% |
| Gross operating margin | 9900 | €35,349 | -€25,399 | -€60,747 | |
| Operating profit (loss) | 9901 | €15,350 | -€43,717 | -€59,066 | |
| Financial income | 75/76B | €297 | €0 | -€296 | -99.9% |
| Recurring financial income | 75 | €297 | €0 | -€296 | -99.9% |
| Financial charges | 65/66B | €1,809 | €1,003 | -€805 | -44.5% |
| Recurring financial charges | 65 | €1,809 | €1,003 | -€805 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €13,838 | -€44,719 | -€58,557 | |
| Income taxes | 67/77 | €1,442 | €126 | -€1,316 | -91.3% |
| Profit (loss) for the period | 9904 | €12,396 | -€44,845 | -€57,241 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,396 | -€44,845 | -€57,241 |
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 22 October 2026 via checked.be.