Château JOUX: 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.
Château JOUX
Largest movements
- Tangible fixed assets +€127,606
up €127,606 (+25.8%), from €494,854 to €622,460
of which Furniture and vehicles: +€74,211
- Cash -€57,201
down €57,201 (-16.6%), from €344,744 to €287,544
mainly Investment in fixed assets (net) (-€192,948) and Contributions, distributions and other (-€130,000)
- Receivables within one year -€44,590
down €44,590 (-44.6%), from €99,906 to €55,315
of which Trade receivables: -€24,752
- Deferred charges and accrued income +€23,202
up €23,202 (+69.5%), from €33,403 to €56,605
- Other debts +€65,319
up €65,319 (+145%), from €45,020 to €110,339
- Profit (loss) carried forward +€45,708
up €45,708 (+11.7%), from €390,666 to €436,374
- Reserves -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
of which Distributable reserves: -€30,000
- Tax, wage and social debts -€20,890
down €20,890 (-10.7%), from €195,593 to €174,704
of which Remuneration and social security: -€20,822
- Gross operating margin +€206,015
up €206,015 (+15.9%), from €1.3m to €1.5m
- Staff costs +€142,620
up €142,620 (+13.2%), from €1.1m to €1.2m
- Depreciation +€17,750
up €17,750 (+37.3%), from €47,591 to €65,342
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 | €1,069,704 | €1,118,722 | +€49,018 | +4.6% |
| Fixed assets | 21/28 | €496,651 | €624,257 | +€127,606 | +25.7% |
| Tangible fixed assets | 22/27 | €494,854 | €622,460 | +€127,606 | +25.8% |
| Land and buildings | 22 | €478,455 | €534,191 | +€55,736 | +11.6% |
| Plant, machinery and equipment | 23 | €6,333 | €3,993 | -€2,340 | -37.0% |
| Furniture and vehicles | 24 | €10,066 | €84,276 | +€74,211 | +737% |
| Financial fixed assets | 28 | €1,797 | €1,797 | = | 0.0% |
| Current assets | 29/58 | €573,053 | €494,464 | -€78,589 | -13.7% |
| Amounts receivable within one year | 40/41 | €99,906 | €55,315 | -€44,590 | -44.6% |
| Trade receivables | 40 | €76,575 | €51,823 | -€24,752 | -32.3% |
| Other amounts receivable | 41 | €23,331 | €3,493 | -€19,838 | -85.0% |
| Current investments | 50/53 | €95,000 | €95,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €344,744 | €287,544 | -€57,201 | -16.6% |
| Deferred charges and accrued income | 490/1 | €33,403 | €56,605 | +€23,202 | +69.5% |
| Total equity and liabilities | 10/49 | €1,069,704 | €1,118,722 | +€49,018 | +4.6% |
| Equity | 10/15 | €523,066 | €538,774 | +€15,708 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €116,000 | €86,000 | -€30,000 | -25.9% |
| Profit (loss) carried forward | 14 | €390,666 | €436,374 | +€45,708 | +11.7% |
| Amounts payable | 17/49 | €546,639 | €579,948 | +€33,309 | +6.1% |
| Amounts payable after more than one year | 17 | €170,323 | €178,582 | +€8,259 | +4.8% |
| Financial debts | 170/4 | €170,323 | €178,582 | +€8,259 | +4.8% |
| Amounts payable within one year | 42/48 | €376,288 | €401,366 | +€25,078 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €35,545 | €25,797 | -€9,748 | -27.4% |
| Trade debts | 44 | €100,129 | €90,526 | -€9,603 | -9.6% |
| Suppliers | 440/4 | €100,129 | €90,526 | -€9,603 | -9.6% |
| Taxes, remuneration and social security | 45 | €195,593 | €174,704 | -€20,890 | -10.7% |
| Taxes | 450/3 | €22,475 | €22,407 | -€67 | -0.3% |
| Remuneration and social security | 454/9 | €173,119 | €152,297 | -€20,822 | -12.0% |
| Other amounts payable | 47/48 | €45,020 | €110,339 | +€65,319 | +145% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Non-recurring operating income | 76A | - | €20,025 | +€20,025 | |
| Remuneration, social security and pensions | 62 | €1,076,708 | €1,219,328 | +€142,620 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,591 | €65,342 | +€17,750 | +37.3% |
| Other operating charges | 640/8 | €4,490 | €5,923 | +€1,433 | +31.9% |
| Non-recurring operating charges | 66A | €35,607 | - | -€35,607 | |
| Gross operating margin | 9900 | €1,291,877 | €1,497,892 | +€206,015 | +15.9% |
| Operating profit (loss) | 9901 | €127,481 | €207,299 | +€79,818 | +62.6% |
| Financial income | 75/76B | €1,882 | €1,705 | -€177 | -9.4% |
| Recurring financial income | 75 | €1,882 | €1,705 | -€177 | -9.4% |
| Financial charges | 65/66B | €10,567 | €15,557 | +€4,990 | +47.2% |
| Recurring financial charges | 65 | €10,567 | €15,557 | +€4,990 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €118,797 | €193,448 | +€74,651 | +62.8% |
| Income taxes | 67/77 | €35,464 | €47,740 | +€12,275 | +34.6% |
| Profit (loss) for the period | 9904 | €83,333 | €145,708 | +€62,376 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,333 | €145,708 | +€62,376 | +74.9% |
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 22 October 2026 via checked.be.