JUROSA: 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.
JUROSA
Largest movements
- Tangible fixed assets -€9,803
down €9,803 (-1.5%), from €670,278 to €660,475
of which Land and buildings: -€9,071
- Other debts -€16,040
down €16,040 (-2.9%), from €561,160 to €545,120
- Accrued charges and deferred income +€7,252
up €7,252 (+82.5%), from €8,788 to €16,040
- Gross operating margin +€2,551
up €2,551 (+11.2%), from €22,693 to €25,244
- Taxes +€940
up €940 (+2171.1%), from €43 to €983
- Financial charges -€508
down €508 (-6.5%), from €7,834 to €7,327
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 | €676,167 | €666,419 | -€9,747 | -1.4% |
| Fixed assets | 21/28 | €670,278 | €660,475 | -€9,803 | -1.5% |
| Tangible fixed assets | 22/27 | €670,278 | €660,475 | -€9,803 | -1.5% |
| Land and buildings | 22 | €669,068 | €659,997 | -€9,071 | -1.4% |
| Plant, machinery and equipment | 23 | €1,209 | €477 | -€732 | -60.5% |
| Current assets | 29/58 | €5,889 | €5,945 | +€56 | +0.9% |
| Amounts receivable within one year | 40/41 | €4,268 | €5,754 | +€1,486 | +34.8% |
| Other amounts receivable | 41 | €4,268 | €5,754 | +€1,486 | +34.8% |
| Cash at bank and in hand | 54/58 | €1,465 | €27 | -€1,438 | -98.2% |
| Deferred charges and accrued income | 490/1 | €156 | €164 | +€8 | +4.9% |
| Total equity and liabilities | 10/49 | €676,167 | €666,419 | -€9,747 | -1.4% |
| Equity | 10/15 | €102,426 | €104,533 | +€2,107 | +2.1% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €67,426 | €69,533 | +€2,107 | +3.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €67,426 | €69,533 | +€2,107 | +3.1% |
| Amounts payable | 17/49 | €573,741 | €561,887 | -€11,854 | -2.1% |
| Amounts payable within one year | 42/48 | €564,953 | €545,847 | -€19,106 | -3.4% |
| Trade debts | 44 | €2,774 | €516 | -€2,258 | -81.4% |
| Suppliers | 440/4 | €2,774 | €516 | -€2,258 | -81.4% |
| Taxes, remuneration and social security | 45 | €1,018 | €211 | -€807 | -79.3% |
| Taxes | 450/3 | €1,018 | €211 | -€807 | -79.3% |
| Other amounts payable | 47/48 | €561,160 | €545,120 | -€16,040 | -2.9% |
| Accrued charges and deferred income | 492/3 | €8,788 | €16,040 | +€7,252 | +82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,803 | €9,803 | = | 0.0% |
| Other operating charges | 640/8 | €4,883 | €5,025 | +€142 | +2.9% |
| Gross operating margin | 9900 | €22,693 | €25,244 | +€2,551 | +11.2% |
| Operating profit (loss) | 9901 | €8,007 | €10,417 | +€2,409 | +30.1% |
| Financial charges | 65/66B | €7,834 | €7,327 | -€508 | -6.5% |
| Recurring financial charges | 65 | €7,834 | €7,327 | -€508 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €173 | €3,090 | +€2,917 | +1684.6% |
| Income taxes | 67/77 | €43 | €983 | +€940 | +2171.1% |
| Profit (loss) for the period | 9904 | €130 | €2,107 | +€1,977 | +1522.4% |
| Profit (loss) for the period to be appropriated | 9905 | €130 | €2,107 | +€1,977 | +1522.4% |
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.