JURISCO: 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.
JURISCO
Largest movements
- Tangible fixed assets +€87,108
up €87,108 (+317.3%), from €27,453 to €114,562
of which Other tangible fixed assets: +€82,496
- Receivables after one year +€46,766
new in 2025: €46,766
- Receivables within one year +€40,222
up €40,222 (+483.8%), from €8,313 to €48,535
of which Trade receivables: +€43,455
- Cash +€28,559
up €28,559 (+60.4%), from €47,316 to €75,875
mainly Net result for the year (+€152,303) and Tax, wage and social debts (+€51,258)
- Profit (loss) carried forward +€152,303
up €152,303 (+233.5%), from €65,236 to €217,538
- Tax, wage and social debts +€51,258
up €51,258 (+457.5%), from €11,205 to €62,463
- Gross operating margin +€161,268
up €161,268 (+348.9%), from €46,219 to €207,487
- Taxes +€40,053
up €40,053 (+357.5%), from €11,205 to €51,258
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 | €84,146 | €285,737 | +€201,591 | +239.6% |
| Fixed assets | 21/28 | €27,453 | €114,562 | +€87,108 | +317.3% |
| Tangible fixed assets | 22/27 | €27,453 | €114,562 | +€87,108 | +317.3% |
| Furniture and vehicles | 24 | - | €4,612 | +€4,612 | |
| Other tangible fixed assets | 26 | €27,453 | €109,950 | +€82,496 | +300.5% |
| Current assets | 29/58 | €56,693 | €171,176 | +€114,483 | +201.9% |
| Amounts receivable after more than one year | 29 | - | €46,766 | +€46,766 | |
| Other amounts receivable | 291 | - | €46,766 | +€46,766 | |
| Amounts receivable within one year | 40/41 | €8,313 | €48,535 | +€40,222 | +483.8% |
| Trade receivables | 40 | - | €43,455 | +€43,455 | |
| Other amounts receivable | 41 | €8,313 | €5,080 | -€3,233 | -38.9% |
| Cash at bank and in hand | 54/58 | €47,316 | €75,875 | +€28,559 | +60.4% |
| Deferred charges and accrued income | 490/1 | €1,064 | - | -€1,064 | |
| Total equity and liabilities | 10/49 | €84,146 | €285,737 | +€201,591 | +239.6% |
| Equity | 10/15 | €70,236 | €222,538 | +€152,303 | +216.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,236 | €217,538 | +€152,303 | +233.5% |
| Amounts payable | 17/49 | €13,910 | €63,199 | +€49,289 | +354.3% |
| Amounts payable within one year | 42/48 | €13,910 | €63,199 | +€49,289 | +354.3% |
| Trade debts | 44 | €73 | €736 | +€663 | +906.6% |
| Suppliers | 440/4 | €73 | €736 | +€663 | +906.6% |
| Taxes, remuneration and social security | 45 | €11,205 | €62,463 | +€51,258 | +457.5% |
| Taxes | 450/3 | €11,205 | €62,463 | +€51,258 | +457.5% |
| Other amounts payable | 47/48 | €2,632 | - | -€2,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,357 | +€1,357 | |
| Other operating charges | 640/8 | €637 | €1,825 | +€1,188 | +186.7% |
| Gross operating margin | 9900 | €46,219 | €207,487 | +€161,268 | +348.9% |
| Operating profit (loss) | 9901 | €45,583 | €204,305 | +€158,723 | +348.2% |
| Financial income | 75/76B | €1,895 | €1,721 | -€174 | -9.2% |
| Recurring financial income | 75 | €1,895 | €1,721 | -€174 | -9.2% |
| Financial charges | 65/66B | €4,063 | €2,466 | -€1,597 | -39.3% |
| Recurring financial charges | 65 | €4,063 | €2,466 | -€1,597 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €43,415 | €203,561 | +€160,146 | +368.9% |
| Income taxes | 67/77 | €11,205 | €51,258 | +€40,053 | +357.5% |
| Profit (loss) for the period | 9904 | €32,210 | €152,303 | +€120,093 | +372.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,210 | €152,303 | +€120,093 | +372.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.