Juris@Plus: 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@Plus
Largest movements
- Cash +€47,199
up €47,199 (+92.3%), from €51,132 to €98,331
mainly Net result for the year (+€60,910) and Receivables within one year (+€22,974)
- Receivables within one year -€22,974
down €22,974 (-21.7%), from €106,117 to €83,142
of which Trade receivables: -€11,495
- Deferred charges and accrued income +€18,968
up €18,968 (+1009.7%), from €1,879 to €20,847
- Reserves +€60,910
up €60,910 (+28.1%), from €216,806 to €277,717
- Other debts -€23,761
down €23,761 (-23.8%), from €100,000 to €76,239
- Current portion of long-term debt +€6,803
up €6,803 (+45.0%), from €15,104 to €21,907
- Gross operating margin +€1,180
up €1,180 (+1.4%), from €82,480 to €83,660
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 | €377,644 | €419,268 | +€41,624 | +11.0% |
| Fixed assets | 21/28 | €37,741 | €33,576 | -€4,165 | -11.0% |
| Tangible fixed assets | 22/27 | €37,741 | €33,576 | -€4,165 | -11.0% |
| Plant, machinery and equipment | 23 | €37,741 | €33,576 | -€4,165 | -11.0% |
| Current assets | 29/58 | €339,903 | €385,692 | +€45,789 | +13.5% |
| Amounts receivable within one year | 40/41 | €106,117 | €83,142 | -€22,974 | -21.7% |
| Trade receivables | 40 | €11,495 | - | -€11,495 | |
| Other amounts receivable | 41 | €94,622 | €83,142 | -€11,479 | -12.1% |
| Current investments | 50/53 | €180,775 | €183,371 | +€2,596 | +1.4% |
| Cash at bank and in hand | 54/58 | €51,132 | €98,331 | +€47,199 | +92.3% |
| Deferred charges and accrued income | 490/1 | €1,879 | €20,847 | +€18,968 | +1009.7% |
| Total equity and liabilities | 10/49 | €377,644 | €419,268 | +€41,624 | +11.0% |
| Equity | 10/15 | €221,806 | €282,717 | +€60,910 | +27.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €216,806 | €277,717 | +€60,910 | +28.1% |
| Distributable reserves | 133 | €216,806 | €277,717 | +€60,910 | +28.1% |
| Amounts payable | 17/49 | €155,838 | €136,551 | -€19,287 | -12.4% |
| Amounts payable after more than one year | 17 | €34,070 | €30,497 | -€3,573 | -10.5% |
| Financial debts | 170/4 | €34,070 | €30,497 | -€3,573 | -10.5% |
| Amounts payable within one year | 42/48 | €121,768 | €103,906 | -€17,861 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €15,104 | €21,907 | +€6,803 | +45.0% |
| Trade debts | 44 | €277 | €150 | -€126 | -45.7% |
| Suppliers | 440/4 | €277 | €150 | -€126 | -45.7% |
| Taxes, remuneration and social security | 45 | €6,387 | €5,610 | -€777 | -12.2% |
| Taxes | 450/3 | €6,387 | €5,610 | -€777 | -12.2% |
| Other amounts payable | 47/48 | €100,000 | €76,239 | -€23,761 | -23.8% |
| Accrued charges and deferred income | 492/3 | - | €2,148 | +€2,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,691 | €4,165 | +€474 | +12.8% |
| Other operating charges | 640/8 | €1,180 | €1,125 | -€55 | -4.6% |
| Gross operating margin | 9900 | €82,480 | €83,660 | +€1,180 | +1.4% |
| Operating profit (loss) | 9901 | €77,609 | €78,370 | +€761 | +1.0% |
| Financial income | 75/76B | €1,233 | €936 | -€297 | -24.1% |
| Recurring financial income | 75 | €1,233 | €936 | -€297 | -24.1% |
| Financial charges | 65/66B | €2,857 | €2,845 | -€12 | -0.4% |
| Recurring financial charges | 65 | €2,857 | €2,845 | -€12 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €75,985 | €76,460 | +€475 | +0.6% |
| Income taxes | 67/77 | €14,868 | €15,550 | +€682 | +4.6% |
| Profit (loss) for the period | 9904 | €61,116 | €60,910 | -€206 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,116 | €60,910 | -€206 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.