JURISLEX: 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.
JURISLEX
Largest movements
- Cash -€106,116
down €106,116 (-81.2%), from €130,645 to €24,529
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€48,256)
- Tangible fixed assets +€35,765
up €35,765 (+279%), from €12,820 to €48,585
- Receivables within one year +€35,047
up €35,047 (+273%), from €12,814 to €47,862
- Profit (loss) carried forward -€51,185
down €51,185 (-46.2%), from €110,755 to €59,569
- Tax, wage and social debts +€6,140
up €6,140 (+16.6%), from €37,052 to €43,192
of which Remuneration and social security: +€5,394
- Other debts +€5,808
up €5,808 (+91.2%), from €6,368 to €12,176
- Trade debts +€4,456
up €4,456 (+4,282%), from €104 to €4,560
- Gross operating margin -€53,570
down €53,570 (-38.3%), from €139,883 to €86,313
- Taxes -€14,922
down €14,922 (-71.7%), from €20,819 to €5,897
- Other operating charges +€3,493
up €3,493 (+346%), from €1,011 to €4,503
- Depreciation +€3,480
up €3,480 (+38.6%), from €9,010 to €12,490
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 | €156,279 | €121,497 | -€34,782 | -22.3% |
| Fixed assets | 21/28 | €12,820 | €48,585 | +€35,765 | +279% |
| Tangible fixed assets | 22/27 | €12,820 | €48,585 | +€35,765 | +279% |
| Furniture and vehicles | 24 | €12,820 | €48,585 | +€35,765 | +279% |
| Current assets | 29/58 | €143,459 | €72,912 | -€70,547 | -49.2% |
| Amounts receivable within one year | 40/41 | €12,814 | €47,862 | +€35,047 | +273% |
| Trade receivables | 40 | €12,814 | €47,862 | +€35,047 | +273% |
| Cash at bank and in hand | 54/58 | €130,645 | €24,529 | -€106,116 | -81.2% |
| Deferred charges and accrued income | 490/1 | - | €521 | +€521 | |
| Total equity and liabilities | 10/49 | €156,279 | €121,497 | -€34,782 | -22.3% |
| Equity | 10/15 | €112,755 | €61,569 | -€51,185 | -45.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,755 | €59,569 | -€51,185 | -46.2% |
| Amounts payable | 17/49 | €43,524 | €59,928 | +€16,404 | +37.7% |
| Amounts payable within one year | 42/48 | €43,524 | €59,928 | +€16,404 | +37.7% |
| Trade debts | 44 | €104 | €4,560 | +€4,456 | +4,282% |
| Suppliers | 440/4 | €104 | €4,560 | +€4,456 | +4,282% |
| Taxes, remuneration and social security | 45 | €37,052 | €43,192 | +€6,140 | +16.6% |
| Taxes | 450/3 | €29,714 | €30,460 | +€746 | +2.5% |
| Remuneration and social security | 454/9 | €7,338 | €12,732 | +€5,394 | +73.5% |
| Other amounts payable | 47/48 | €6,368 | €12,176 | +€5,808 | +91.2% |
| Remuneration, social security and pensions | 62 | €55,708 | €54,580 | -€1,128 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,010 | €12,490 | +€3,480 | +38.6% |
| Other operating charges | 640/8 | €1,011 | €4,503 | +€3,493 | +346% |
| Gross operating margin | 9900 | €139,883 | €86,313 | -€53,570 | -38.3% |
| Operating profit (loss) | 9901 | €74,154 | €14,740 | -€59,415 | -80.1% |
| Financial income | 75/76B | €27 | €306 | +€279 | +1,014% |
| Recurring financial income | 75 | €27 | €306 | +€279 | +1,014% |
| Financial charges | 65/66B | €329 | €334 | +€5 | +1.5% |
| Recurring financial charges | 65 | €329 | €334 | +€5 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €73,853 | €14,712 | -€59,141 | -80.1% |
| Income taxes | 67/77 | €20,819 | €5,897 | -€14,922 | -71.7% |
| Profit (loss) for the period | 9904 | €53,033 | €8,815 | -€44,219 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,033 | €8,815 | -€44,219 | -83.4% |
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 29 October 2026 via checked.be.