Jurnoa: 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.
Jurnoa
Largest movements
- Cash +€24,233
up €24,233 (+1224.4%), from €1,979 to €26,213
mainly Net result for the year (+€16,874) and Tax, wage and social debts (+€7,132)
- Tangible fixed assets -€4,914
down €4,914 (-40.5%), from €12,126 to €7,212
of which Leasing and similar rights: -€4,705
- Reserves +€16,874
up €16,874 (+180.9%), from €9,329 to €26,203
- Tax, wage and social debts +€7,132
up €7,132 (+72.7%), from €9,816 to €16,948
of which Taxes: +€9,410
- Debts after one year -€5,052
down €5,052 (-100.0%), from €5,052 to €0
- Gross operating margin +€11,688
up €11,688 (+72.3%), from €16,164 to €27,852
- Taxes +€2,068
up €2,068 (+72.1%), from €2,868 to €4,936
- Depreciation +€1,881
up €1,881 (+62.0%), from €3,033 to €4,914
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 | €33,264 | €52,294 | +€19,030 | +57.2% |
| Fixed assets | 21/28 | €12,126 | €7,212 | -€4,914 | -40.5% |
| Tangible fixed assets | 22/27 | €12,126 | €7,212 | -€4,914 | -40.5% |
| Furniture and vehicles | 24 | €911 | €702 | -€209 | -22.9% |
| Leasing and similar rights | 25 | €11,215 | €6,510 | -€4,705 | -42.0% |
| Current assets | 29/58 | €21,138 | €45,082 | +€23,944 | +113.3% |
| Amounts receivable within one year | 40/41 | €18,548 | €18,241 | -€307 | -1.7% |
| Trade receivables | 40 | €18,548 | €18,241 | -€307 | -1.7% |
| Cash at bank and in hand | 54/58 | €1,979 | €26,213 | +€24,233 | +1224.4% |
| Deferred charges and accrued income | 490/1 | €611 | €629 | +€18 | +2.9% |
| Total equity and liabilities | 10/49 | €33,264 | €52,294 | +€19,030 | +57.2% |
| Equity | 10/15 | €11,329 | €28,203 | +€16,874 | +149.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,329 | €26,203 | +€16,874 | +180.9% |
| Distributable reserves | 133 | €9,329 | €26,203 | +€16,874 | +180.9% |
| Amounts payable | 17/49 | €21,935 | €24,091 | +€2,156 | +9.8% |
| Amounts payable after more than one year | 17 | €5,052 | €0 | -€5,052 | -100.0% |
| Financial debts | 170/4 | €5,052 | €0 | -€5,052 | -100.0% |
| Amounts payable within one year | 42/48 | €16,883 | €23,692 | +€6,809 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €5,457 | €5,052 | -€404 | -7.4% |
| Trade debts | 44 | €1,553 | €1,209 | -€344 | -22.1% |
| Suppliers | 440/4 | €1,553 | €1,209 | -€344 | -22.1% |
| Taxes, remuneration and social security | 45 | €9,816 | €16,948 | +€7,132 | +72.7% |
| Taxes | 450/3 | €7,539 | €16,948 | +€9,410 | +124.8% |
| Remuneration and social security | 454/9 | €2,277 | €0 | -€2,277 | -100.0% |
| Other amounts payable | 47/48 | €57 | €482 | +€425 | +740.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,033 | €4,914 | +€1,881 | +62.0% |
| Other operating charges | 640/8 | €837 | €821 | -€17 | -2.0% |
| Gross operating margin | 9900 | €16,164 | €27,852 | +€11,688 | +72.3% |
| Operating profit (loss) | 9901 | €12,294 | €22,118 | +€9,824 | +79.9% |
| Financial charges | 65/66B | €97 | €308 | +€211 | +217.1% |
| Recurring financial charges | 65 | €97 | €308 | +€211 | +217.1% |
| Profit (loss) for the period before taxes | 9903 | €12,197 | €21,810 | +€9,613 | +78.8% |
| Income taxes | 67/77 | €2,868 | €4,936 | +€2,068 | +72.1% |
| Profit (loss) for the period | 9904 | €9,329 | €16,874 | +€7,546 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,329 | €16,874 | +€7,546 | +80.9% |
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 30 September 2026 via checked.be.