JURISPHERE: 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.
JURISPHERE
Largest movements
- Cash -€81,562
down €81,562 (-28.0%), from €290,946 to €209,384
mainly Other debts (-€64,950) and Advances received (-€57,457)
- Receivables within one year -€61,238
down €61,238 (-10.6%), from €576,930 to €515,691
of which Trade receivables: -€68,466
- Stocks and contracts -€14,277
down €14,277 (-8.6%), from €166,169 to €151,892
- Other debts -€64,950
down €64,950 (-100.0%), from €64,950 to €0
- Advances received -€57,457
down €57,457 (-21.2%), from €271,221 to €213,764
- Profit (loss) carried forward -€32,513
down €32,513 (-5.4%), from €597,171 to €564,657
- Gross operating margin -€70,466
down €70,466 (-22.5%), from €312,759 to €242,293
- Staff costs +€18,286
up €18,286 (+7.9%), from €232,939 to €251,225
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 | €1,128,884 | €969,068 | -€159,817 | -14.2% |
| Fixed assets | 21/28 | €17,077 | €8,810 | -€8,267 | -48.4% |
| Tangible fixed assets | 22/27 | €15,477 | €7,210 | -€8,267 | -53.4% |
| Plant, machinery and equipment | 23 | €1,107 | €848 | -€259 | -23.4% |
| Furniture and vehicles | 24 | €14,370 | €6,362 | -€8,008 | -55.7% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €1,111,807 | €960,257 | -€151,550 | -13.6% |
| Stocks and contracts in progress | 3 | €166,169 | €151,892 | -€14,277 | -8.6% |
| Stocks | 30/36 | €166,169 | €151,892 | -€14,277 | -8.6% |
| Amounts receivable within one year | 40/41 | €576,930 | €515,691 | -€61,238 | -10.6% |
| Trade receivables | 40 | €576,643 | €508,177 | -€68,466 | -11.9% |
| Other amounts receivable | 41 | €287 | €7,514 | +€7,228 | +2521.4% |
| Current investments | 50/53 | €73,033 | €73,033 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €290,946 | €209,384 | -€81,562 | -28.0% |
| Deferred charges and accrued income | 490/1 | €4,730 | €10,257 | +€5,527 | +116.8% |
| Total equity and liabilities | 10/49 | €1,128,884 | €969,068 | -€159,817 | -14.2% |
| Equity | 10/15 | €690,664 | €658,150 | -€32,513 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,893 | €74,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73,033 | €73,033 | = | 0.0% |
| Own shares acquired | 1312 | €73,033 | €73,033 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €597,171 | €564,657 | -€32,513 | -5.4% |
| Amounts payable | 17/49 | €438,221 | €310,917 | -€127,304 | -29.1% |
| Amounts payable within one year | 42/48 | €438,221 | €310,917 | -€127,304 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €49,322 | €46,180 | -€3,142 | -6.4% |
| Suppliers | 440/4 | €49,322 | €46,180 | -€3,142 | -6.4% |
| Advances received on contracts in progress | 46 | €271,221 | €213,764 | -€57,457 | -21.2% |
| Taxes, remuneration and social security | 45 | €52,728 | €50,973 | -€1,755 | -3.3% |
| Taxes | 450/3 | €33,281 | €27,998 | -€5,283 | -15.9% |
| Remuneration and social security | 454/9 | €19,448 | €22,975 | +€3,528 | +18.1% |
| Other amounts payable | 47/48 | €64,950 | €0 | -€64,950 | -100.0% |
| Remuneration, social security and pensions | 62 | €232,939 | €251,225 | +€18,286 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,445 | €8,267 | -€178 | -2.1% |
| Other operating charges | 640/8 | €1,345 | €1,546 | +€200 | +14.9% |
| Non-recurring operating charges | 66A | €372 | €12,146 | +€11,774 | +3164.5% |
| Gross operating margin | 9900 | €312,759 | €242,293 | -€70,466 | -22.5% |
| Operating profit (loss) | 9901 | €69,658 | -€30,891 | -€100,549 | |
| Financial income | 75/76B | €30 | €450 | +€420 | +1389.6% |
| Recurring financial income | 75 | €30 | €450 | +€420 | +1389.6% |
| Financial charges | 65/66B | €2,434 | €2,084 | -€350 | -14.4% |
| Recurring financial charges | 65 | €2,434 | €2,084 | -€350 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €67,255 | -€32,524 | -€99,779 | |
| Income taxes | 67/77 | €2,161 | -€11 | -€2,172 | |
| Profit (loss) for the period | 9904 | €65,094 | -€32,513 | -€97,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,094 | -€32,513 | -€97,608 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.