JURISAS: 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.
JURISAS
Largest movements
- Financial fixed assets +€227,489
up €227,489 (+58.0%), from €392,509 to €619,998
- Receivables within one year -€64,625
down €64,625 (-46.5%), from €138,874 to €74,248
of which Trade receivables: -€49,256
- Cash +€40,829
up €40,829 (+202%), from €20,226 to €61,056
mainly Net result for the year (+€130,208) and Debts after one year (+€116,261)
- Current investments +€24,138
up €24,138 (+29.1%), from €83,022 to €107,160
- Tangible fixed assets -€16,673
down €16,673 (-13.1%), from €127,486 to €110,812
of which Land and buildings: -€14,732
- Debts after one year +€116,261
up €116,261 (+135%), from €85,955 to €202,216
of which Financial debts: +€95,018
- Current portion of long-term debt +€43,188
up €43,188 (+144%), from €29,900 to €73,089
- Reserves +€24,908
up €24,908 (+4.9%), from €511,497 to €536,405
- Tax, wage and social debts +€20,069
up €20,069 (+41.0%), from €48,959 to €69,028
- Gross operating margin +€6,286
up €6,286 (+2.9%), from €216,490 to €222,776
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 | €770,856 | €979,991 | +€209,135 | +27.1% |
| Fixed assets | 21/28 | €519,995 | €730,810 | +€210,815 | +40.5% |
| Tangible fixed assets | 22/27 | €127,486 | €110,812 | -€16,673 | -13.1% |
| Land and buildings | 22 | €88,180 | €73,448 | -€14,732 | -16.7% |
| Plant, machinery and equipment | 23 | €39,306 | €37,365 | -€1,941 | -4.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €392,509 | €619,998 | +€227,489 | +58.0% |
| Current assets | 29/58 | €250,861 | €249,181 | -€1,680 | -0.7% |
| Amounts receivable within one year | 40/41 | €138,874 | €74,248 | -€64,625 | -46.5% |
| Trade receivables | 40 | €123,505 | €74,248 | -€49,256 | -39.9% |
| Other amounts receivable | 41 | €15,369 | €0 | -€15,369 | -100% |
| Current investments | 50/53 | €83,022 | €107,160 | +€24,138 | +29.1% |
| Cash at bank and in hand | 54/58 | €20,226 | €61,056 | +€40,829 | +202% |
| Deferred charges and accrued income | 490/1 | €8,739 | €6,717 | -€2,022 | -23.1% |
| Total equity and liabilities | 10/49 | €770,856 | €979,991 | +€209,135 | +27.1% |
| Equity | 10/15 | €591,497 | €616,405 | +€24,908 | +4.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €511,497 | €536,405 | +€24,908 | +4.9% |
| Distributable reserves | 133 | €511,497 | €536,405 | +€24,908 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €179,358 | €363,586 | +€184,228 | +103% |
| Amounts payable after more than one year | 17 | €85,955 | €202,216 | +€116,261 | +135% |
| Financial debts | 170/4 | €55,020 | €150,038 | +€95,018 | +173% |
| Other amounts payable | 178/9 | €30,935 | €52,178 | +€21,243 | +68.7% |
| Amounts payable within one year | 42/48 | €88,262 | €155,644 | +€67,382 | +76.3% |
| Current portion of amounts payable after more than one year | 42 | €29,900 | €73,089 | +€43,188 | +144% |
| Trade debts | 44 | €8,544 | €12,695 | +€4,151 | +48.6% |
| Suppliers | 440/4 | €8,544 | €12,695 | +€4,151 | +48.6% |
| Taxes, remuneration and social security | 45 | €48,959 | €69,028 | +€20,069 | +41.0% |
| Taxes | 450/3 | €48,959 | €69,028 | +€20,069 | +41.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €5,141 | €5,725 | +€584 | +11.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,923 | €16,673 | -€250 | -1.5% |
| Other operating charges | 640/8 | €5,099 | €5,089 | -€9 | -0.2% |
| Gross operating margin | 9900 | €216,490 | €222,776 | +€6,286 | +2.9% |
| Operating profit (loss) | 9901 | €194,468 | €201,013 | +€6,545 | +3.4% |
| Financial income | 75/76B | €0 | €146 | +€146 | +90,950% |
| Recurring financial income | 75 | €0 | €146 | +€146 | +90,950% |
| Financial charges | 65/66B | €7,763 | €7,208 | -€555 | -7.1% |
| Recurring financial charges | 65 | €7,763 | €7,208 | -€555 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €186,705 | €193,951 | +€7,246 | +3.9% |
| Income taxes | 67/77 | €61,786 | €63,743 | +€1,957 | +3.2% |
| Profit (loss) for the period | 9904 | €124,919 | €130,208 | +€5,289 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €124,919 | €130,208 | +€5,289 | +4.2% |
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 24 October 2026 via checked.be.