JURISPECTRUM LAW: 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.
JURISPECTRUM LAW
Largest movements
- Receivables within one year -€6,675
down €6,675 (-11.2%), from €59,530 to €52,855
of which Other amounts receivable: -€3,582
- Cash -€6,397
down €6,397 (-45.4%), from €14,097 to €7,700
mainly Tax, wage and social debts (-€6,536) and Deferred charges and accrued income (-€5,092)
- Deferred charges and accrued income +€5,092
new in 2024: €5,092
- Tax, wage and social debts -€6,536
down €6,536 (-27.7%), from €23,594 to €17,058
of which Taxes: -€9,905
- Profit (loss) carried forward -€3,465
down €3,465 (-9.8%), from €35,535 to €32,070
- Trade debts +€2,021
up €2,021 (+139%), from €1,456 to €3,477
- Gross operating margin -€54,199
down €54,199 (-75.2%), from €72,053 to €17,854
- Taxes -€6,826
down €6,826, from €4,877 to -€1,949
- Depreciation -€2,134
no longer reported in 2024 (was €2,134)
- Staff costs -€2,015
down €2,015 (-10.6%), from €18,960 to €16,945
- Financial charges +€1,370
up €1,370 (+1,054%), from €130 to €1,500
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,002 | €66,022 | -€7,980 | -10.8% |
| Fixed assets | 21/28 | €375 | €375 | = | 0.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €73,627 | €65,647 | -€7,980 | -10.8% |
| Amounts receivable within one year | 40/41 | €59,530 | €52,855 | -€6,675 | -11.2% |
| Trade receivables | 40 | €47,202 | €44,109 | -€3,093 | -6.6% |
| Other amounts receivable | 41 | €12,328 | €8,746 | -€3,582 | -29.1% |
| Cash at bank and in hand | 54/58 | €14,097 | €7,700 | -€6,397 | -45.4% |
| Deferred charges and accrued income | 490/1 | - | €5,092 | +€5,092 | |
| Total equity and liabilities | 10/49 | €74,002 | €66,022 | -€7,980 | -10.8% |
| Equity | 10/15 | €48,952 | €45,487 | -€3,465 | -7.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €13,317 | €13,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,317 | €13,317 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,317 | €13,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,535 | €32,070 | -€3,465 | -9.8% |
| Amounts payable | 17/49 | €25,050 | €20,535 | -€4,515 | -18.0% |
| Amounts payable within one year | 42/48 | €25,050 | €20,535 | -€4,515 | -18.0% |
| Trade debts | 44 | €1,456 | €3,477 | +€2,021 | +139% |
| Suppliers | 440/4 | €1,456 | €3,477 | +€2,021 | +139% |
| Taxes, remuneration and social security | 45 | €23,594 | €17,058 | -€6,536 | -27.7% |
| Taxes | 450/3 | €12,999 | €3,094 | -€9,905 | -76.2% |
| Remuneration and social security | 454/9 | €10,595 | €13,964 | +€3,369 | +31.8% |
| Remuneration, social security and pensions | 62 | €18,960 | €16,945 | -€2,015 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,134 | - | -€2,134 | |
| Other operating charges | 640/8 | €853 | €1,172 | +€319 | +37.4% |
| Gross operating margin | 9900 | €72,053 | €17,854 | -€54,199 | -75.2% |
| Operating profit (loss) | 9901 | €50,106 | -€263 | -€50,369 | |
| Financial charges | 65/66B | €130 | €1,500 | +€1,370 | +1,054% |
| Recurring financial charges | 65 | €130 | €1,500 | +€1,370 | +1,054% |
| Profit (loss) for the period before taxes | 9903 | €49,976 | -€1,763 | -€51,739 | |
| Income taxes | 67/77 | €4,877 | -€1,949 | -€6,826 | |
| Profit (loss) for the period | 9904 | €45,099 | €186 | -€44,913 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,099 | €186 | -€44,913 | -99.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.