JURLIE: 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.
JURLIE
Largest movements
- Cash +€40,837
up €40,837 (+69.5%), from €58,784 to €99,621
mainly Current investments (+€25,000) and Investment in fixed assets (net) (+€19,318)
- Tangible fixed assets -€31,020
down €31,020 (-53.5%), from €57,999 to €26,979
of which Land and buildings: -€24,571
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Stocks and contracts +€19,120
up €19,120 (+18.4%), from €104,052 to €123,172
- Receivables within one year +€10,884
up €10,884 (+65.5%), from €16,620 to €27,504
of which Trade receivables: +€6,702
- Other debts +€11,040
up €11,040 (+96.3%), from €11,470 to €22,510
- Reserves +€6,949
up €6,949 (+3.1%), from €220,631 to €227,580
of which Distributable reserves: +€6,949
- Trade debts -€3,374
down €3,374 (-77.3%), from €4,366 to €992
- Gross operating margin +€18,966
up €18,966 (+126%), from €15,051 to €34,017
- Write-downs -€9,697
down €9,697, from €4,190 to -€5,507
- Other operating charges -€6,090
down €6,090 (-93.1%), from €6,544 to €454
- Taxes +€1,486
up €1,486 (+448%), from €332 to €1,818
- Financial charges -€1,420
down €1,420 (-65.9%), from €2,156 to €735
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.
Derived cash bridge
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 | €263,992 | €278,814 | +€14,822 | +5.6% |
| Fixed assets | 21/28 | €59,536 | €28,517 | -€31,020 | -52.1% |
| Tangible fixed assets | 22/27 | €57,999 | €26,979 | -€31,020 | -53.5% |
| Land and buildings | 22 | €24,571 | - | -€24,571 | |
| Plant, machinery and equipment | 23 | €4,246 | €3,380 | -€866 | -20.4% |
| Furniture and vehicles | 24 | €29,183 | €23,599 | -€5,584 | -19.1% |
| Financial fixed assets | 28 | €1,538 | €1,538 | = | 0.0% |
| Current assets | 29/58 | €204,456 | €250,298 | +€45,842 | +22.4% |
| Stocks and contracts in progress | 3 | €104,052 | €123,172 | +€19,120 | +18.4% |
| Stocks | 30/36 | €104,052 | €123,172 | +€19,120 | +18.4% |
| Amounts receivable within one year | 40/41 | €16,620 | €27,504 | +€10,884 | +65.5% |
| Trade receivables | 40 | €9,938 | €16,640 | +€6,702 | +67.4% |
| Other amounts receivable | 41 | €6,682 | €10,864 | +€4,182 | +62.6% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €58,784 | €99,621 | +€40,837 | +69.5% |
| Total equity and liabilities | 10/49 | €263,992 | €278,814 | +€14,822 | +5.6% |
| Equity | 10/15 | €233,031 | €239,980 | +€6,949 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €220,631 | €227,580 | +€6,949 | +3.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,519 | €2,519 | = | 0.0% |
| Distributable reserves | 133 | €216,257 | €223,206 | +€6,949 | +3.2% |
| Amounts payable | 17/49 | €30,961 | €38,834 | +€7,873 | +25.4% |
| Amounts payable within one year | 42/48 | €30,961 | €38,834 | +€7,873 | +25.4% |
| Trade debts | 44 | €4,366 | €992 | -€3,374 | -77.3% |
| Suppliers | 440/4 | €4,366 | €992 | -€3,374 | -77.3% |
| Taxes, remuneration and social security | 45 | €15,126 | €15,332 | +€207 | +1.4% |
| Taxes | 450/3 | €15,126 | €15,332 | +€207 | +1.4% |
| Other amounts payable | 47/48 | €11,470 | €22,510 | +€11,040 | +96.3% |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,991 | €11,702 | -€289 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,190 | -€5,507 | -€9,697 | |
| Other operating charges | 640/8 | €6,544 | €454 | -€6,090 | -93.1% |
| Non-recurring operating charges | 66A | - | €24,571 | +€24,571 | |
| Gross operating margin | 9900 | €15,051 | €34,017 | +€18,966 | +126% |
| Operating profit (loss) | 9901 | -€7,674 | €2,797 | +€10,471 | |
| Financial income | 75/76B | €7,141 | €6,705 | -€436 | -6.1% |
| Recurring financial income | 75 | €7,141 | €6,705 | -€436 | -6.1% |
| Financial charges | 65/66B | €2,156 | €735 | -€1,420 | -65.9% |
| Recurring financial charges | 65 | €2,156 | €735 | -€1,420 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,688 | €8,767 | +€11,455 | |
| Income taxes | 67/77 | €332 | €1,818 | +€1,486 | +448% |
| Profit (loss) for the period | 9904 | -€3,020 | €6,949 | +€9,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,020 | €6,949 | +€9,969 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.