BE JUICED: 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.
BE JUICED
Largest movements
- Cash +€67,686
up €67,686 (+56.7%), from €119,316 to €187,002
mainly Depreciation (+€88,257) and Contributions, distributions and other (+€60,000)
- Receivables within one year +€55,503
up €55,503 (+131%), from €42,445 to €97,948
of which Trade receivables: +€58,422
- Stocks and contracts +€17,815
up €17,815 (+20.6%), from €86,284 to €104,099
- Tangible fixed assets +€16,731
up €16,731 (+1.9%), from €869,412 to €886,143
of which Leasing and similar rights: +€82,707
- Contributions +€60,000
up €60,000 (+9.6%), from €628,000 to €688,000
- Current portion of long-term debt +€37,245
up €37,245 (+43.7%), from €85,213 to €122,458
- Profit (loss) carried forward +€35,812
up €35,812 (+11.8%), from -€303,157 to -€267,345
- Trade debts +€13,306
up €13,306 (+72.5%), from €18,341 to €31,647
- Gross operating margin +€205,620
up €205,620 (+210%), from €97,821 to €303,441
- Staff costs +€96,947
up €96,947 (+176%), from €54,944 to €151,891
- Depreciation +€11,297
up €11,297 (+14.7%), from €76,960 to €88,257
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 | €1,121,075 | €1,278,331 | +€157,256 | +14.0% |
| Formation expenses | 20 | €1,586 | €828 | -€758 | -47.8% |
| Fixed assets | 21/28 | €870,015 | €886,746 | +€16,731 | +1.9% |
| Tangible fixed assets | 22/27 | €869,412 | €886,143 | +€16,731 | +1.9% |
| Land and buildings | 22 | €399,180 | €379,646 | -€19,534 | -4.9% |
| Plant, machinery and equipment | 23 | €418,010 | €380,193 | -€37,817 | -9.0% |
| Furniture and vehicles | 24 | €36,852 | €28,227 | -€8,625 | -23.4% |
| Leasing and similar rights | 25 | €15,370 | €98,077 | +€82,707 | +538% |
| Financial fixed assets | 28 | €603 | €603 | +€0 | +0.1% |
| Current assets | 29/58 | €249,474 | €390,757 | +€141,283 | +56.6% |
| Stocks and contracts in progress | 3 | €86,284 | €104,099 | +€17,815 | +20.6% |
| Stocks | 30/36 | €86,284 | €104,099 | +€17,815 | +20.6% |
| Amounts receivable within one year | 40/41 | €42,445 | €97,948 | +€55,503 | +131% |
| Trade receivables | 40 | €35,758 | €94,180 | +€58,422 | +163% |
| Other amounts receivable | 41 | €6,687 | €3,768 | -€2,919 | -43.7% |
| Cash at bank and in hand | 54/58 | €119,316 | €187,002 | +€67,686 | +56.7% |
| Deferred charges and accrued income | 490/1 | €1,428 | €1,708 | +€280 | +19.6% |
| Total equity and liabilities | 10/49 | €1,121,075 | €1,278,331 | +€157,256 | +14.0% |
| Equity | 10/15 | €324,843 | €420,655 | +€95,812 | +29.5% |
| Contributions | 10/11 | €628,000 | €688,000 | +€60,000 | +9.6% |
| Profit (loss) carried forward | 14 | -€303,157 | -€267,345 | +€35,812 | +11.8% |
| Amounts payable | 17/49 | €796,232 | €857,676 | +€61,444 | +7.7% |
| Amounts payable after more than one year | 17 | €674,426 | €677,878 | +€3,452 | +0.5% |
| Financial debts | 170/4 | €674,426 | €677,878 | +€3,452 | +0.5% |
| Amounts payable within one year | 42/48 | €121,805 | €179,499 | +€57,694 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €85,213 | €122,458 | +€37,245 | +43.7% |
| Trade debts | 44 | €18,341 | €31,647 | +€13,306 | +72.5% |
| Suppliers | 440/4 | €18,341 | €31,647 | +€13,306 | +72.5% |
| Taxes, remuneration and social security | 45 | €18,107 | €25,255 | +€7,148 | +39.5% |
| Taxes | 450/3 | €1,108 | €124 | -€984 | -88.8% |
| Remuneration and social security | 454/9 | €16,999 | €25,131 | +€8,132 | +47.8% |
| Other amounts payable | 47/48 | €145 | €139 | -€6 | -3.9% |
| Accrued charges and deferred income | 492/3 | - | €299 | +€299 | |
| Remuneration, social security and pensions | 62 | €54,944 | €151,891 | +€96,947 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,960 | €88,257 | +€11,297 | +14.7% |
| Other operating charges | 640/8 | €6,757 | €6,887 | +€130 | +1.9% |
| Gross operating margin | 9900 | €97,821 | €303,441 | +€205,620 | +210% |
| Operating profit (loss) | 9901 | -€40,840 | €56,406 | +€97,246 | |
| Financial income | 75/76B | €12 | €1 | -€11 | -91.4% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -91.4% |
| Financial charges | 65/66B | €18,635 | €20,471 | +€1,836 | +9.9% |
| Recurring financial charges | 65 | €18,635 | €20,471 | +€1,836 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€59,463 | €35,936 | +€95,399 | |
| Income taxes | 67/77 | - | €124 | +€124 | |
| Profit (loss) for the period | 9904 | -€59,463 | €35,812 | +€95,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,463 | €35,812 | +€95,275 |
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 20 October 2026 via checked.be.