JURVA: 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.
JURVA
Largest movements
- Tangible fixed assets -€24,892
down €24,892 (-8.1%), from €307,059 to €282,167
- Cash -€14,797
down €14,797 (-95.1%), from €15,562 to €765
mainly Debts after one year (-€39,312) and Other debts (-€34,257)
- Receivables within one year +€5,262
up €5,262 (+12.1%), from €43,650 to €48,912
of which Trade receivables: +€7,933
- Debts after one year -€39,312
down €39,312 (-23.9%), from €164,706 to €125,394
- Other debts -€34,257
down €34,257 (-51.5%), from €66,570 to €32,313
- Short-term financial debts +€23,072
up €23,072, from €0 to €23,072
- Trade debts +€7,161
up €7,161 (+56.4%), from €12,699 to €19,860
- Reserves +€5,562
up €5,562 (+8.6%), from €64,940 to €70,503
of which Distributable reserves: +€5,562
- Gross operating margin +€11,000
up €11,000 (+16.7%), from €65,947 to €76,947
- Depreciation +€4,603
up €4,603 (+12.2%), from €37,835 to €42,438
- Write-downs +€2,942
up €2,942, from €0 to €2,942
- Taxes +€1,541
up €1,541 (+439%), from €351 to €1,892
- Other operating charges -€822
down €822 (-19.6%), from €4,202 to €3,380
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 | €379,459 | €345,833 | -€33,626 | -8.9% |
| Fixed assets | 21/28 | €316,564 | €291,672 | -€24,892 | -7.9% |
| Tangible fixed assets | 22/27 | €307,059 | €282,167 | -€24,892 | -8.1% |
| Land and buildings | 22 | €177,489 | €170,570 | -€6,919 | -3.9% |
| Plant, machinery and equipment | 23 | €8,458 | €6,353 | -€2,105 | -24.9% |
| Furniture and vehicles | 24 | €9,344 | €4,351 | -€4,993 | -53.4% |
| Leasing and similar rights | 25 | €111,769 | €100,893 | -€10,876 | -9.7% |
| Financial fixed assets | 28 | €9,505 | €9,505 | = | 0.0% |
| Current assets | 29/58 | €62,895 | €54,161 | -€8,734 | -13.9% |
| Amounts receivable within one year | 40/41 | €43,650 | €48,912 | +€5,262 | +12.1% |
| Trade receivables | 40 | €40,249 | €48,182 | +€7,933 | +19.7% |
| Other amounts receivable | 41 | €3,401 | €730 | -€2,671 | -78.5% |
| Cash at bank and in hand | 54/58 | €15,562 | €765 | -€14,797 | -95.1% |
| Deferred charges and accrued income | 490/1 | €3,682 | €4,484 | +€801 | +21.8% |
| Total equity and liabilities | 10/49 | €379,459 | €345,833 | -€33,626 | -8.9% |
| Equity | 10/15 | €81,637 | €89,103 | +€7,466 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,940 | €70,503 | +€5,562 | +8.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €64,940 | €70,503 | +€5,562 | +8.6% |
| Profit (loss) carried forward | 14 | -€1,903 | €0 | +€1,903 | |
| Amounts payable | 17/49 | €297,822 | €256,730 | -€41,092 | -13.8% |
| Amounts payable after more than one year | 17 | €164,706 | €125,394 | -€39,312 | -23.9% |
| Financial debts | 170/4 | €164,706 | €125,394 | -€39,312 | -23.9% |
| Amounts payable within one year | 42/48 | €130,864 | €131,336 | +€472 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €48,531 | €52,023 | +€3,492 | +7.2% |
| Financial debts | 43 | €0 | €23,072 | +€23,072 | |
| Credit institutions | 430/8 | €0 | €23,072 | +€23,072 | |
| Trade debts | 44 | €12,699 | €19,860 | +€7,161 | +56.4% |
| Suppliers | 440/4 | €12,699 | €19,860 | +€7,161 | +56.4% |
| Taxes, remuneration and social security | 45 | €3,064 | €4,068 | +€1,005 | +32.8% |
| Taxes | 450/3 | €3,064 | €4,068 | +€1,005 | +32.8% |
| Other amounts payable | 47/48 | €66,570 | €32,313 | -€34,257 | -51.5% |
| Accrued charges and deferred income | 492/3 | €2,252 | €0 | -€2,252 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,835 | €42,438 | +€4,603 | +12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €2,942 | +€2,942 | |
| Other operating charges | 640/8 | €4,202 | €3,380 | -€822 | -19.6% |
| Gross operating margin | 9900 | €65,947 | €76,947 | +€11,000 | +16.7% |
| Operating profit (loss) | 9901 | €23,910 | €28,187 | +€4,276 | +17.9% |
| Financial income | 75/76B | €1 | €237 | +€236 | +27,819% |
| Recurring financial income | 75 | €1 | €237 | +€236 | +27,819% |
| Financial charges | 65/66B | €19,773 | €19,066 | -€707 | -3.6% |
| Recurring financial charges | 65 | €19,773 | €19,066 | -€707 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €4,138 | €9,358 | +€5,219 | +126% |
| Income taxes | 67/77 | €351 | €1,892 | +€1,541 | +439% |
| Profit (loss) for the period | 9904 | €3,787 | €7,466 | +€3,679 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,787 | €7,466 | +€3,679 | +97.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.