Jurma Consult: 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.
Jurma Consult
Largest movements
- Cash +€14,573
up €14,573 (+147%), from €9,927 to €24,499
mainly Net result for the year (+€19,303) and Depreciation (+€10,274)
- Intangible fixed assets -€6,643
down €6,643 (-20.0%), from €33,178 to €26,535
- Tangible fixed assets -€3,631
down €3,631 (-80.7%), from €4,501 to €870
- Receivables within one year +€3,217
up €3,217 (+32.0%), from €10,055 to €13,272
of which Trade receivables: +€2,875
- Reserves +€19,303
up €19,303 (+152%), from €12,722 to €32,025
- Debts after one year -€4,442
down €4,442 (-24.8%), from €17,922 to €13,480
- Tax, wage and social debts -€3,677
down €3,677 (-30.2%), from €12,180 to €8,503
- Accrued charges and deferred income -€3,266
down €3,266 (-100%), from €3,266 to €0
- Gross operating margin +€26,788
up €26,788 (+173%), from €15,444 to €42,232
- Taxes +€6,883
up €6,883 (+682%), from €1,009 to €7,892
- Financial charges +€1,222
up €1,222 (+39.5%), from €3,090 to €4,311
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 | €58,719 | €66,235 | +€7,516 | +12.8% |
| Fixed assets | 21/28 | €37,678 | €27,405 | -€10,274 | -27.3% |
| Intangible fixed assets | 21 | €33,178 | €26,535 | -€6,643 | -20.0% |
| Tangible fixed assets | 22/27 | €4,501 | €870 | -€3,631 | -80.7% |
| Plant, machinery and equipment | 23 | €4,501 | €870 | -€3,631 | -80.7% |
| Current assets | 29/58 | €21,040 | €38,830 | +€17,789 | +84.5% |
| Amounts receivable within one year | 40/41 | €10,055 | €13,272 | +€3,217 | +32.0% |
| Trade receivables | 40 | €9,236 | €12,111 | +€2,875 | +31.1% |
| Other amounts receivable | 41 | €819 | €1,160 | +€342 | +41.7% |
| Cash at bank and in hand | 54/58 | €9,927 | €24,499 | +€14,573 | +147% |
| Deferred charges and accrued income | 490/1 | €1,059 | €1,059 | = | 0.0% |
| Total equity and liabilities | 10/49 | €58,719 | €66,235 | +€7,516 | +12.8% |
| Equity | 10/15 | €17,722 | €37,025 | +€19,303 | +109% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,722 | €32,025 | +€19,303 | +152% |
| Distributable reserves | 133 | €12,722 | €32,025 | +€19,303 | +152% |
| Amounts payable | 17/49 | €40,997 | €29,209 | -€11,787 | -28.8% |
| Amounts payable after more than one year | 17 | €17,922 | €13,480 | -€4,442 | -24.8% |
| Financial debts | 170/4 | €17,922 | €13,480 | -€4,442 | -24.8% |
| Amounts payable within one year | 42/48 | €19,809 | €15,729 | -€4,080 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €4,559 | €4,728 | +€169 | +3.7% |
| Trade debts | 44 | €3,071 | €2,499 | -€572 | -18.6% |
| Suppliers | 440/4 | €3,071 | €2,499 | -€572 | -18.6% |
| Taxes, remuneration and social security | 45 | €12,180 | €8,503 | -€3,677 | -30.2% |
| Taxes | 450/3 | €12,180 | €8,503 | -€3,677 | -30.2% |
| Accrued charges and deferred income | 492/3 | €3,266 | €0 | -€3,266 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,956 | €10,274 | +€317 | +3.2% |
| Other operating charges | 640/8 | €789 | €505 | -€284 | -36.0% |
| Gross operating margin | 9900 | €15,444 | €42,232 | +€26,788 | +173% |
| Operating profit (loss) | 9901 | €4,698 | €31,453 | +€26,755 | +569% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €3,090 | €4,311 | +€1,222 | +39.5% |
| Recurring financial charges | 65 | €3,090 | €4,311 | +€1,222 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €1,609 | €27,195 | +€25,586 | +1,590% |
| Income taxes | 67/77 | €1,009 | €7,892 | +€6,883 | +682% |
| Profit (loss) for the period | 9904 | €600 | €19,303 | +€18,703 | +3,119% |
| Profit (loss) for the period to be appropriated | 9905 | €600 | €19,303 | +€18,703 | +3,119% |
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 23 October 2026 via checked.be.