JURIS-IMMO: 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-IMMO
Largest movements
- Tangible fixed assets -€22,672
down €22,672 (-4.9%), from €458,416 to €435,744
of which Land and buildings: -€22,280
- Cash +€8,923
up €8,923 (+400%), from €2,231 to €11,153
mainly Depreciation (+€22,672) and Net result for the year (+€14,142)
- Debts after one year -€34,120
down €34,120 (-10.4%), from €329,449 to €295,329
- Profit (loss) carried forward +€14,142
up €14,142 (+13.5%), from -€104,443 to -€90,301
- Purchases and services +€1,787
up €1,787 (+13.2%), from €13,498 to €15,285
- Financial charges -€1,128
down €1,128 (-6.4%), from €17,586 to €16,458
- Gross operating margin +€675
up €675 (+1.1%), from €60,095 to €60,770
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 | €462,972 | €448,990 | -€13,982 | -3.0% |
| Fixed assets | 21/28 | €458,416 | €435,744 | -€22,672 | -4.9% |
| Tangible fixed assets | 22/27 | €458,416 | €435,744 | -€22,672 | -4.9% |
| Land and buildings | 22 | €454,814 | €432,534 | -€22,280 | -4.9% |
| Plant, machinery and equipment | 23 | €3,602 | €3,210 | -€392 | -10.9% |
| Current assets | 29/58 | €4,556 | €13,246 | +€8,690 | +191% |
| Amounts receivable within one year | 40/41 | €2,326 | €1,958 | -€368 | -15.8% |
| Other amounts receivable | 41 | €2,326 | €1,958 | -€368 | -15.8% |
| Cash at bank and in hand | 54/58 | €2,231 | €11,153 | +€8,923 | +400% |
| Deferred charges and accrued income | 490/1 | - | €135 | +€135 | |
| Total equity and liabilities | 10/49 | €462,972 | €448,990 | -€13,982 | -3.0% |
| Equity | 10/15 | -€24,443 | -€10,301 | +€14,142 | +57.9% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,443 | -€90,301 | +€14,142 | +13.5% |
| Amounts payable | 17/49 | €487,415 | €459,291 | -€28,125 | -5.8% |
| Amounts payable after more than one year | 17 | €329,449 | €295,329 | -€34,120 | -10.4% |
| Financial debts | 170/4 | €329,449 | €295,329 | -€34,120 | -10.4% |
| Amounts payable within one year | 42/48 | €105,040 | €106,945 | +€1,905 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €32,952 | €34,120 | +€1,168 | +3.5% |
| Trade debts | 44 | €2,088 | €2,825 | +€737 | +35.3% |
| Suppliers | 440/4 | €2,088 | €2,825 | +€737 | +35.3% |
| Other amounts payable | 47/48 | €70,000 | €70,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €52,927 | €57,017 | +€4,090 | +7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,498 | €15,285 | +€1,787 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,729 | €22,672 | -€58 | -0.3% |
| Other operating charges | 640/8 | €7,260 | €7,499 | +€239 | +3.3% |
| Gross operating margin | 9900 | €60,095 | €60,770 | +€675 | +1.1% |
| Operating profit (loss) | 9901 | €30,106 | €30,600 | +€494 | +1.6% |
| Financial charges | 65/66B | €17,586 | €16,458 | -€1,128 | -6.4% |
| Recurring financial charges | 65 | €17,586 | €16,458 | -€1,128 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €12,520 | €14,142 | +€1,622 | +13.0% |
| Profit (loss) for the period | 9904 | €12,520 | €14,142 | +€1,622 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,520 | €14,142 | +€1,622 | +13.0% |
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 19 October 2026 via checked.be.