Jurplus: 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.
Jurplus
Largest movements
- Cash +€93,312
up €93,312 (+61.1%), from €152,823 to €246,135
mainly Net result for the year (+€51,969) and Depreciation (+€32,380)
- Intangible fixed assets -€16,153
down €16,153 (-78.7%), from €20,518 to €4,365
- Tangible fixed assets -€11,265
down €11,265 (-16.7%), from €67,613 to €56,348
- Reserves +€28,869
up €28,869 (+8.5%), from €337,947 to €366,817
- Other debts +€25,829
up €25,829 (+40.2%), from €64,303 to €90,131
- Trade debts +€10,340
up €10,340 (+13.6%), from €76,034 to €86,375
- Staff costs -€64,850
down €64,850 (-16.7%), from €387,508 to €322,658
- Taxes +€22,879
up €22,879 (+446.3%), from €5,126 to €28,005
- Gross operating margin +€18,543
up €18,543 (+4.3%), from €427,549 to €446,092
- Financial charges -€5,230
down €5,230 (-32.8%), from €15,941 to €10,711
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 | €602,883 | €675,240 | +€72,357 | +12.0% |
| Fixed assets | 21/28 | €93,381 | €65,963 | -€27,418 | -29.4% |
| Intangible fixed assets | 21 | €20,518 | €4,365 | -€16,153 | -78.7% |
| Tangible fixed assets | 22/27 | €67,613 | €56,348 | -€11,265 | -16.7% |
| Plant, machinery and equipment | 23 | €3,300 | €2,046 | -€1,254 | -38.0% |
| Furniture and vehicles | 24 | €17,835 | €13,320 | -€4,515 | -25.3% |
| Other tangible fixed assets | 26 | €46,478 | €40,982 | -€5,496 | -11.8% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €509,502 | €609,277 | +€99,775 | +19.6% |
| Amounts receivable within one year | 40/41 | €279,142 | €283,633 | +€4,491 | +1.6% |
| Trade receivables | 40 | €273,171 | €281,076 | +€7,904 | +2.9% |
| Other amounts receivable | 41 | €5,971 | €2,558 | -€3,413 | -57.2% |
| Current investments | 50/53 | €49,334 | €51,234 | +€1,900 | +3.9% |
| Cash at bank and in hand | 54/58 | €152,823 | €246,135 | +€93,312 | +61.1% |
| Deferred charges and accrued income | 490/1 | €28,203 | €28,275 | +€72 | +0.3% |
| Total equity and liabilities | 10/49 | €602,883 | €675,240 | +€72,357 | +12.0% |
| Equity | 10/15 | €356,747 | €385,617 | +€28,869 | +8.1% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €337,947 | €366,817 | +€28,869 | +8.5% |
| Distributable reserves | 133 | €337,947 | €366,817 | +€28,869 | +8.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €246,136 | €289,623 | +€43,487 | +17.7% |
| Amounts payable within one year | 42/48 | €242,210 | €284,974 | +€42,765 | +17.7% |
| Financial debts | 43 | - | €1,125 | +€1,125 | |
| Other loans | 439 | - | €1,125 | +€1,125 | |
| Trade debts | 44 | €76,034 | €86,375 | +€10,340 | +13.6% |
| Suppliers | 440/4 | €76,034 | €86,375 | +€10,340 | +13.6% |
| Taxes, remuneration and social security | 45 | €101,872 | €107,343 | +€5,470 | +5.4% |
| Taxes | 450/3 | €74,280 | €62,785 | -€11,495 | -15.5% |
| Remuneration and social security | 454/9 | €27,592 | €44,558 | +€16,966 | +61.5% |
| Other amounts payable | 47/48 | €64,303 | €90,131 | +€25,829 | +40.2% |
| Accrued charges and deferred income | 492/3 | €3,927 | €4,649 | +€723 | +18.4% |
| Non-recurring operating income | 76A | €9,622 | €0 | -€9,622 | -100.0% |
| Remuneration, social security and pensions | 62 | €387,508 | €322,658 | -€64,850 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,034 | €32,380 | +€1,346 | +4.3% |
| Other operating charges | 640/8 | €2,287 | €2,228 | -€59 | -2.6% |
| Non-recurring operating charges | 66A | €527 | €43 | -€484 | -91.8% |
| Gross operating margin | 9900 | €427,549 | €446,092 | +€18,543 | +4.3% |
| Operating profit (loss) | 9901 | €6,192 | €88,782 | +€82,590 | +1333.8% |
| Financial income | 75/76B | €1,540 | €1,903 | +€363 | +23.6% |
| Recurring financial income | 75 | €1,540 | €1,903 | +€363 | +23.6% |
| Financial charges | 65/66B | €15,941 | €10,711 | -€5,230 | -32.8% |
| Recurring financial charges | 65 | €15,941 | €10,711 | -€5,230 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,208 | €79,974 | +€88,182 | |
| Income taxes | 67/77 | €5,126 | €28,005 | +€22,879 | +446.3% |
| Profit (loss) for the period | 9904 | -€13,334 | €51,969 | +€65,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,334 | €51,969 | +€65,303 |
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 9 October 2026 via checked.be.