JURPA: 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.
JURPA
Largest movements
- Cash +€58,413
up €58,413 (+257%), from €22,747 to €81,161
mainly Depreciation (+€17,369) and Net result for the year (+€16,871)
- Tangible fixed assets -€17,369
down €17,369 (-8.0%), from €217,504 to €200,135
- Receivables within one year -€14,072
down €14,072 (-33.7%), from €41,756 to €27,684
- Reserves +€16,871
up €16,871 (+8.6%), from €195,573 to €212,443
of which Distributable reserves: +€14,971
- Tax, wage and social debts +€6,326
up €6,326 (+299%), from €2,117 to €8,442
- Purchases and services +€2,096
new in 2025: €2,096
- Financial income +€1,514
up €1,514 (+162%), from €937 to €2,451
- Financial charges +€690
up €690 (+17.8%), from €3,870 to €4,560
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 | €282,908 | €311,573 | +€28,665 | +10.1% |
| Fixed assets | 21/28 | €217,504 | €200,135 | -€17,369 | -8.0% |
| Tangible fixed assets | 22/27 | €217,504 | €200,135 | -€17,369 | -8.0% |
| Land and buildings | 22 | €217,504 | €200,135 | -€17,369 | -8.0% |
| Current assets | 29/58 | €65,404 | €111,438 | +€46,034 | +70.4% |
| Amounts receivable within one year | 40/41 | €41,756 | €27,684 | -€14,072 | -33.7% |
| Other amounts receivable | 41 | €41,756 | €27,684 | -€14,072 | -33.7% |
| Cash at bank and in hand | 54/58 | €22,747 | €81,161 | +€58,413 | +257% |
| Deferred charges and accrued income | 490/1 | €901 | €2,593 | +€1,693 | +188% |
| Total equity and liabilities | 10/49 | €282,908 | €311,573 | +€28,665 | +10.1% |
| Equity | 10/15 | €214,573 | €231,443 | +€16,871 | +7.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €195,573 | €212,443 | +€16,871 | +8.6% |
| Non-distributable reserves | 130/1 | - | €1,900 | +€1,900 | |
| Reserves not available under the articles | 1311 | - | €1,900 | +€1,900 | |
| Distributable reserves | 133 | €195,573 | €210,543 | +€14,971 | +7.7% |
| Amounts payable | 17/49 | €68,336 | €80,130 | +€11,794 | +17.3% |
| Amounts payable within one year | 42/48 | €64,504 | €75,610 | +€11,106 | +17.2% |
| Trade debts | 44 | - | €2,098 | +€2,098 | |
| Suppliers | 440/4 | - | €2,098 | +€2,098 | |
| Taxes, remuneration and social security | 45 | €2,117 | €8,442 | +€6,326 | +299% |
| Taxes | 450/3 | €2,117 | €8,442 | +€6,326 | +299% |
| Other amounts payable | 47/48 | €62,387 | €65,069 | +€2,682 | +4.3% |
| Accrued charges and deferred income | 492/3 | €3,831 | €4,520 | +€688 | +18.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,096 | +€2,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,369 | €17,369 | = | 0.0% |
| Other operating charges | 640/8 | €14,716 | €15,158 | +€442 | +3.0% |
| Gross operating margin | 9900 | €60,528 | €59,949 | -€579 | -1.0% |
| Operating profit (loss) | 9901 | €28,443 | €27,422 | -€1,021 | -3.6% |
| Financial income | 75/76B | €937 | €2,451 | +€1,514 | +162% |
| Recurring financial income | 75 | €937 | €2,451 | +€1,514 | +162% |
| Financial charges | 65/66B | €3,870 | €4,560 | +€690 | +17.8% |
| Recurring financial charges | 65 | €3,870 | €4,560 | +€690 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €25,510 | €25,313 | -€197 | -0.8% |
| Income taxes | 67/77 | €8,117 | €8,442 | +€326 | +4.0% |
| Profit (loss) for the period | 9904 | €17,393 | €16,871 | -€523 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,393 | €16,871 | -€523 | -3.0% |
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 16 October 2026 via checked.be.