RE-JUS: 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.
RE-JUS
Largest movements
- Receivables within one year +€28,838
up €28,838 (+333.4%), from €8,651 to €37,488
of which Trade receivables: +€31,542
- Cash +€6,386
up €6,386 (+843.8%), from €757 to €7,142
mainly Net result for the year (+€33,133) and Tax, wage and social debts (+€3,515)
- Tangible fixed assets +€1,804
up €1,804 (+25.9%), from €6,961 to €8,766
- Deferred charges and accrued income +€822
new in 2025: €822
- Reserves +€33,133
up €33,133 (+342.7%), from €9,667 to €42,800
- Tax, wage and social debts +€3,515
up €3,515 (+67.6%), from €5,202 to €8,717
- Current portion of long-term debt +€1,108
new in 2025: €1,108
- Gross operating margin +€35,272
up €35,272 (+270.8%), from €13,024 to €48,297
- Taxes +€7,126
up €7,126 (+263.5%), from €2,705 to €9,831
- Depreciation +€2,562
up €2,562 (+401.2%), from €639 to €3,200
- Other operating charges +€1,764
new in 2025: €1,764
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 | €16,369 | €54,218 | +€37,849 | +231.2% |
| Fixed assets | 21/28 | €6,961 | €8,766 | +€1,804 | +25.9% |
| Tangible fixed assets | 22/27 | €6,961 | €8,766 | +€1,804 | +25.9% |
| Furniture and vehicles | 24 | €6,961 | €8,766 | +€1,804 | +25.9% |
| Current assets | 29/58 | €9,408 | €45,452 | +€36,045 | +383.1% |
| Amounts receivable within one year | 40/41 | €8,651 | €37,488 | +€28,838 | +333.4% |
| Trade receivables | 40 | - | €31,542 | +€31,542 | |
| Other amounts receivable | 41 | €8,651 | €5,946 | -€2,705 | -31.3% |
| Cash at bank and in hand | 54/58 | €757 | €7,142 | +€6,386 | +843.8% |
| Deferred charges and accrued income | 490/1 | - | €822 | +€822 | |
| Total equity and liabilities | 10/49 | €16,369 | €54,218 | +€37,849 | +231.2% |
| Equity | 10/15 | €11,167 | €44,300 | +€33,133 | +296.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €9,667 | €42,800 | +€33,133 | +342.7% |
| Distributable reserves | 133 | €9,667 | €42,800 | +€33,133 | +342.7% |
| Amounts payable | 17/49 | €5,202 | €9,918 | +€4,716 | +90.7% |
| Amounts payable within one year | 42/48 | €5,202 | €9,918 | +€4,716 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,108 | +€1,108 | |
| Trade debts | 44 | - | €94 | +€94 | |
| Suppliers | 440/4 | - | €94 | +€94 | |
| Taxes, remuneration and social security | 45 | €5,202 | €8,717 | +€3,515 | +67.6% |
| Taxes | 450/3 | €5,202 | €8,717 | +€3,515 | +67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €3,200 | +€2,562 | +401.2% |
| Other operating charges | 640/8 | - | €1,764 | +€1,764 | |
| Gross operating margin | 9900 | €13,024 | €48,297 | +€35,272 | +270.8% |
| Operating profit (loss) | 9901 | €12,386 | €43,333 | +€30,947 | +249.9% |
| Financial charges | 65/66B | €14 | €369 | +€355 | +2537.2% |
| Recurring financial charges | 65 | €14 | €369 | +€355 | +2537.2% |
| Profit (loss) for the period before taxes | 9903 | €12,372 | €42,963 | +€30,592 | +247.3% |
| Income taxes | 67/77 | €2,705 | €9,831 | +€7,126 | +263.5% |
| Profit (loss) for the period | 9904 | €9,667 | €33,133 | +€23,466 | +242.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,667 | €33,133 | +€23,466 | +242.7% |
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 1 October 2026 via checked.be.