JURIVER: 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.
JURIVER
Largest movements
- Cash -€33,070
down €33,070 (-11.0%), from €300,724 to €267,654
mainly Net result for the year (-€20,822) and Other debts (-€20,256)
- Tangible fixed assets -€11,114
down €11,114 (-9.8%), from €113,364 to €102,250
of which Furniture and vehicles: -€11,656
- Other debts -€20,256
down €20,256 (-9.2%), from €220,562 to €200,306
- Profit (loss) carried forward -€10,822
down €10,822, from €4,917 to -€5,905
- Reserves -€10,000
down €10,000 (-6.7%), from €149,000 to €139,000
- Debts after one year -€4,916
down €4,916 (-33.0%), from €14,884 to €9,968
- Depreciation +€12,190
up €12,190 (+160.4%), from €7,601 to €19,791
- Gross operating margin -€7,095
down €7,095 (-55.5%), from €12,792 to €5,698
- Financial income -€1,937
down €1,937 (-71.7%), from €2,703 to €766
- Financial charges +€1,319
up €1,319 (+198.3%), from €665 to €1,984
- Taxes -€1,246
down €1,246 (-62.5%), from €1,993 to €747
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 | €423,220 | €376,559 | -€46,660 | -11.0% |
| Fixed assets | 21/28 | €113,458 | €102,344 | -€11,114 | -9.8% |
| Tangible fixed assets | 22/27 | €113,364 | €102,250 | -€11,114 | -9.8% |
| Land and buildings | 22 | €46,056 | €40,317 | -€5,739 | -12.5% |
| Plant, machinery and equipment | 23 | €9,027 | €15,308 | +€6,280 | +69.6% |
| Furniture and vehicles | 24 | €58,281 | €46,625 | -€11,656 | -20.0% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €309,761 | €274,215 | -€35,546 | -11.5% |
| Amounts receivable within one year | 40/41 | €7,021 | €5,058 | -€1,963 | -28.0% |
| Trade receivables | 40 | €5,006 | €5,058 | +€53 | +1.0% |
| Other amounts receivable | 41 | €2,015 | - | -€2,015 | |
| Cash at bank and in hand | 54/58 | €300,724 | €267,654 | -€33,070 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,016 | €1,503 | -€513 | -25.4% |
| Total equity and liabilities | 10/49 | €423,220 | €376,559 | -€46,660 | -11.0% |
| Equity | 10/15 | €172,517 | €151,695 | -€20,822 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,000 | €139,000 | -€10,000 | -6.7% |
| Distributable reserves | 133 | €149,000 | €139,000 | -€10,000 | -6.7% |
| Profit (loss) carried forward | 14 | €4,917 | -€5,905 | -€10,822 | |
| Amounts payable | 17/49 | €250,702 | €224,864 | -€25,838 | -10.3% |
| Amounts payable after more than one year | 17 | €14,884 | €9,968 | -€4,916 | -33.0% |
| Financial debts | 170/4 | €14,884 | €9,968 | -€4,916 | -33.0% |
| Amounts payable within one year | 42/48 | €235,819 | €214,896 | -€20,923 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €4,730 | €4,916 | +€186 | +3.9% |
| Trade debts | 44 | €6,226 | €4,627 | -€1,599 | -25.7% |
| Suppliers | 440/4 | €6,226 | €4,627 | -€1,599 | -25.7% |
| Taxes, remuneration and social security | 45 | €4,300 | €5,047 | +€747 | +17.4% |
| Taxes | 450/3 | - | €747 | +€747 | |
| Remuneration and social security | 454/9 | €4,300 | €4,300 | = | 0.0% |
| Other amounts payable | 47/48 | €220,562 | €200,306 | -€20,256 | -9.2% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,601 | €19,791 | +€12,190 | +160.4% |
| Other operating charges | 640/8 | €4,309 | €4,764 | +€455 | +10.6% |
| Gross operating margin | 9900 | €12,792 | €5,698 | -€7,095 | -55.5% |
| Operating profit (loss) | 9901 | €883 | -€18,857 | -€19,740 | |
| Financial income | 75/76B | €2,703 | €766 | -€1,937 | -71.7% |
| Recurring financial income | 75 | €2,703 | €766 | -€1,937 | -71.7% |
| Financial charges | 65/66B | €665 | €1,984 | +€1,319 | +198.3% |
| Recurring financial charges | 65 | €665 | €1,984 | +€1,319 | +198.3% |
| Profit (loss) for the period before taxes | 9903 | €2,921 | -€20,075 | -€22,996 | |
| Income taxes | 67/77 | €1,993 | €747 | -€1,246 | -62.5% |
| Profit (loss) for the period | 9904 | €928 | -€20,822 | -€21,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €928 | -€20,822 | -€21,750 |
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.