LE JURY: 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.
LE JURY
Largest movements
- Receivables within one year -€33,159
down €33,159 (-34.2%), from €96,859 to €63,700
of which Trade receivables: -€20,718
- Stocks and contracts +€2,192
up €2,192 (+51.6%), from €4,248 to €6,440
- Cash -€1,445
down €1,445 (-96.8%), from €1,493 to €47
mainly Trade debts (-€15,828) and Net result for the year (-€14,288)
- Deferred charges and accrued income -€1,280
down €1,280 (-53.3%), from €2,402 to €1,122
- Trade debts -€15,828
down €15,828 (-74.7%), from €21,180 to €5,352
- Profit (loss) carried forward -€14,288
down €14,288 (-22.9%), from €62,299 to €48,012
- Tax, wage and social debts -€2,600
down €2,600 (-45.3%), from €5,744 to €3,144
of which Taxes: -€2,569
- Gross operating margin -€22,499
down €22,499, from €14,927 to -€7,572
- Staff costs -€5,446
down €5,446 (-43.0%), from €12,661 to €7,214
- Other operating charges -€4,426
down €4,426 (-71.3%), from €6,212 to €1,786
- Financial income -€879
down €879 (-19.4%), from €4,534 to €3,655
- Depreciation +€266
up €266 (+47.4%), from €560 to €826
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 | €109,674 | €76,959 | -€32,716 | -29.8% |
| Fixed assets | 21/28 | €4,674 | €5,650 | +€976 | +20.9% |
| Tangible fixed assets | 22/27 | €560 | €1,536 | +€976 | +174% |
| Plant, machinery and equipment | 23 | - | €1,536 | +€1,536 | |
| Other tangible fixed assets | 26 | €560 | - | -€560 | |
| Financial fixed assets | 28 | €4,114 | €4,114 | = | 0.0% |
| Current assets | 29/58 | €105,001 | €71,309 | -€33,692 | -32.1% |
| Stocks and contracts in progress | 3 | €4,248 | €6,440 | +€2,192 | +51.6% |
| Stocks | 30/36 | €4,248 | €6,440 | +€2,192 | +51.6% |
| Amounts receivable within one year | 40/41 | €96,859 | €63,700 | -€33,159 | -34.2% |
| Trade receivables | 40 | €20,718 | - | -€20,718 | |
| Other amounts receivable | 41 | €76,140 | €63,700 | -€12,441 | -16.3% |
| Cash at bank and in hand | 54/58 | €1,493 | €47 | -€1,445 | -96.8% |
| Deferred charges and accrued income | 490/1 | €2,402 | €1,122 | -€1,280 | -53.3% |
| Total equity and liabilities | 10/49 | €109,674 | €76,959 | -€32,716 | -29.8% |
| Equity | 10/15 | €82,751 | €68,463 | -€14,288 | -17.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,299 | €48,012 | -€14,288 | -22.9% |
| Amounts payable | 17/49 | €26,924 | €8,496 | -€18,428 | -68.4% |
| Amounts payable within one year | 42/48 | €26,924 | €8,496 | -€18,428 | -68.4% |
| Trade debts | 44 | €21,180 | €5,352 | -€15,828 | -74.7% |
| Suppliers | 440/4 | €21,180 | €5,352 | -€15,828 | -74.7% |
| Taxes, remuneration and social security | 45 | €5,744 | €3,144 | -€2,600 | -45.3% |
| Taxes | 450/3 | €4,622 | €2,053 | -€2,569 | -55.6% |
| Remuneration and social security | 454/9 | €1,122 | €1,091 | -€31 | -2.8% |
| Remuneration, social security and pensions | 62 | €12,661 | €7,214 | -€5,446 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €826 | +€266 | +47.4% |
| Other operating charges | 640/8 | €6,212 | €1,786 | -€4,426 | -71.3% |
| Gross operating margin | 9900 | €14,927 | -€7,572 | -€22,499 | |
| Operating profit (loss) | 9901 | -€4,505 | -€17,398 | -€12,892 | -286% |
| Financial income | 75/76B | €4,534 | €3,655 | -€879 | -19.4% |
| Recurring financial income | 75 | €4,534 | €3,655 | -€879 | -19.4% |
| Financial charges | 65/66B | €401 | €356 | -€44 | -11.1% |
| Recurring financial charges | 65 | €401 | €356 | -€44 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€372 | -€14,099 | -€13,727 | -3,685% |
| Income taxes | 67/77 | €181 | €188 | +€8 | +4.2% |
| Profit (loss) for the period | 9904 | -€553 | -€14,288 | -€13,735 | -2,483% |
| Profit (loss) for the period to be appropriated | 9905 | -€553 | -€14,288 | -€13,735 | -2,483% |
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 31 October 2026 via checked.be.