JURISS: 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.
What changed
JURISS
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€148,899
2024 · €139,358+€9,541
Equity
€1.8m
2024 · €1.8m+€899
Cash
€106,975
2024 · €89,608+€17,367
Balance sheet total
€5.3m
2024 · €5.5m-€192,285
Largest movements
Assets
- Receivables after one year -€139,000
down €139,000 (-4.7%), from €2.9m to €2.8m
- Tangible fixed assets -€69,717
down €69,717 (-2.9%), from €2.4m to €2.4m
Equity and liabilities
- Debts after one year -€206,878
down €206,878 (-6.3%), from €3.3m to €3.1m
Income statement
- Financial charges -€6,968
down €6,968 (-5.3%), from €130,439 to €123,471
- Gross operating margin +€6,567
up €6,567 (+1.6%), from €412,029 to €418,596
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.
Result 2024
€139,358
Gross operating margin
+€6,567
Other operating charges
-€814
Financial charges
+€6,968
Taxes
-€3,180
Result 2025
€148,899
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.
From operations
+€364,965
Investment
€0
Financing
-€347,598
Cash 2024
€89,608
From operations (derived)
+€364,965
Net result for the year
+€148,899
Depreciation
+€69,717
Receivables after one year
+€139,000
Receivables within one year
+€958
Deferred charges and accrued income
-€23
Trade debts
-€2,586
Other debts
+€9,000
Financing
-€347,598
Debts after one year
-€206,878
Current portion of long-term debt
+€7,281
Contributions, distributions and other
-€148,000
Cash 2025
€106,975
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,482,743 | €5,290,458 | -€192,285 | -3.5% |
| Fixed assets | 21/28 | €2,437,344 | €2,367,627 | -€69,717 | -2.9% |
| Tangible fixed assets | 22/27 | €2,437,344 | €2,367,627 | -€69,717 | -2.9% |
| Land and buildings | 22 | €2,437,344 | €2,367,627 | -€69,717 | -2.9% |
| Current assets | 29/58 | €3,045,399 | €2,922,831 | -€122,568 | -4.0% |
| Amounts receivable after more than one year | 29 | €2,932,000 | €2,793,000 | -€139,000 | -4.7% |
| Other amounts receivable | 291 | €2,932,000 | €2,793,000 | -€139,000 | -4.7% |
| Amounts receivable within one year | 40/41 | €22,412 | €21,454 | -€958 | -4.3% |
| Trade receivables | 40 | €15,039 | €17,539 | +€2,500 | +16.6% |
| Other amounts receivable | 41 | €7,373 | €3,914 | -€3,459 | -46.9% |
| Cash at bank and in hand | 54/58 | €89,608 | €106,975 | +€17,367 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,403 | +€23 | +1.7% |
| Total equity and liabilities | 10/49 | €5,482,743 | €5,290,458 | -€192,285 | -3.5% |
| Equity | 10/15 | €1,822,962 | €1,823,861 | +€899 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,804,362 | €1,805,261 | +€899 | 0.0% |
| Amounts payable | 17/49 | €3,659,781 | €3,466,598 | -€193,184 | -5.3% |
| Amounts payable after more than one year | 17 | €3,304,449 | €3,097,571 | -€206,878 | -6.3% |
| Financial debts | 170/4 | €3,304,449 | €3,097,571 | -€206,878 | -6.3% |
| Amounts payable within one year | 42/48 | €349,496 | €363,191 | +€13,695 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €199,598 | €206,878 | +€7,281 | +3.6% |
| Trade debts | 44 | €10,899 | €8,313 | -€2,586 | -23.7% |
| Suppliers | 440/4 | €10,899 | €8,313 | -€2,586 | -23.7% |
| Other amounts payable | 47/48 | €139,000 | €148,000 | +€9,000 | +6.5% |
| Accrued charges and deferred income | 492/3 | €5,836 | €5,836 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,717 | €69,717 | = | 0.0% |
| Other operating charges | 640/8 | €26,062 | €26,876 | +€814 | +3.1% |
| Gross operating margin | 9900 | €412,029 | €418,596 | +€6,567 | +1.6% |
| Operating profit (loss) | 9901 | €316,250 | €322,003 | +€5,753 | +1.8% |
| Financial charges | 65/66B | €130,439 | €123,471 | -€6,968 | -5.3% |
| Recurring financial charges | 65 | €130,439 | €123,471 | -€6,968 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €185,811 | €198,532 | +€12,721 | +6.8% |
| Income taxes | 67/77 | €46,453 | €49,633 | +€3,180 | +6.8% |
| Profit (loss) for the period | 9904 | €139,358 | €148,899 | +€9,541 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €139,358 | €148,899 | +€9,541 | +6.8% |
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 5 October 2026 via checked.be.