JURISO: 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.
JURISO
Largest movements
- Receivables within one year -€14,238
down €14,238 (-91.9%), from €15,488 to €1,250
of which Trade receivables: -€15,488
- Tangible fixed assets +€6,938
new in 2025: €6,938
- Cash -€3,882
down €3,882 (-17.8%), from €21,805 to €17,924
mainly Investment in fixed assets (net) (-€7,355) and Tax, wage and social debts (-€5,254)
- Tax, wage and social debts -€5,254
down €5,254 (-48.8%), from €10,773 to €5,519
- Other debts -€3,147
down €3,147 (-46.3%), from €6,796 to €3,650
- Profit (loss) carried forward -€1,833
down €1,833 (-10.7%), from €17,158 to €15,325
- Trade debts -€947
down €947 (-53.6%), from €1,767 to €820
- Gross operating margin -€23,626
down €23,626, from €23,066 to -€560
- Taxes -€5,080
down €5,080 (-95.9%), from €5,299 to €219
- Depreciation +€417
new in 2025: €417
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 | €37,494 | €26,313 | -€11,181 | -29.8% |
| Fixed assets | 21/28 | - | €6,938 | +€6,938 | |
| Tangible fixed assets | 22/27 | - | €6,938 | +€6,938 | |
| Furniture and vehicles | 24 | - | €6,938 | +€6,938 | |
| Current assets | 29/58 | €37,494 | €19,375 | -€18,119 | -48.3% |
| Amounts receivable within one year | 40/41 | €15,488 | €1,250 | -€14,238 | -91.9% |
| Trade receivables | 40 | €15,488 | - | -€15,488 | |
| Other amounts receivable | 41 | - | €1,250 | +€1,250 | |
| Cash at bank and in hand | 54/58 | €21,805 | €17,924 | -€3,882 | -17.8% |
| Deferred charges and accrued income | 490/1 | €200 | €201 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €37,494 | €26,313 | -€11,181 | -29.8% |
| Equity | 10/15 | €18,158 | €16,325 | -€1,833 | -10.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,158 | €15,325 | -€1,833 | -10.7% |
| Amounts payable | 17/49 | €19,336 | €9,988 | -€9,348 | -48.3% |
| Amounts payable within one year | 42/48 | €19,336 | €9,988 | -€9,348 | -48.3% |
| Trade debts | 44 | €1,767 | €820 | -€947 | -53.6% |
| Suppliers | 440/4 | €1,767 | €820 | -€947 | -53.6% |
| Taxes, remuneration and social security | 45 | €10,773 | €5,519 | -€5,254 | -48.8% |
| Taxes | 450/3 | €10,773 | €5,519 | -€5,254 | -48.8% |
| Other amounts payable | 47/48 | €6,796 | €3,650 | -€3,147 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €417 | +€417 | |
| Other operating charges | 640/8 | €387 | €404 | +€17 | +4.3% |
| Gross operating margin | 9900 | €23,066 | -€560 | -€23,626 | |
| Operating profit (loss) | 9901 | €22,679 | -€1,381 | -€24,059 | |
| Financial charges | 65/66B | €221 | €233 | +€12 | +5.3% |
| Recurring financial charges | 65 | €221 | €233 | +€12 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €22,457 | -€1,613 | -€24,071 | |
| Income taxes | 67/77 | €5,299 | €219 | -€5,080 | -95.9% |
| Profit (loss) for the period | 9904 | €17,158 | -€1,833 | -€18,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,158 | -€1,833 | -€18,991 |
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 4 October 2026 via checked.be.