El Juca: 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.
El Juca
Largest movements
- Receivables after one year -€106,268
down €106,268 (-34.7%), from €306,268 to €200,000
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€32,310
down €32,310 (-10.6%), from €304,568 to €272,258
of which Land and buildings: -€18,573
- Cash +€26,491
up €26,491 (+40.5%), from €65,343 to €91,834
mainly Other debts (+€109,179) and Receivables after one year (+€106,268)
- Reserves -€163,735
down €163,735 (-25.9%), from €632,201 to €468,466
of which Distributable reserves: -€163,735
- Other debts +€109,179
new in 2025: €109,179
- Debts after one year -€73,588
down €73,588 (-90.6%), from €81,257 to €7,669
- Current portion of long-term debt -€23,760
down €23,760 (-65.1%), from €36,497 to €12,737
- Tax, wage and social debts -€11,979
down €11,979 (-44.0%), from €27,238 to €15,259
- Gross operating margin -€16,434
down €16,434 (-11.3%), from €145,189 to €128,755
- Taxes -€5,128
down €5,128 (-16.4%), from €31,304 to €26,176
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 | €788,003 | €624,558 | -€163,444 | -20.7% |
| Fixed assets | 21/28 | €304,568 | €272,258 | -€32,310 | -10.6% |
| Tangible fixed assets | 22/27 | €304,568 | €272,258 | -€32,310 | -10.6% |
| Land and buildings | 22 | €269,153 | €250,580 | -€18,573 | -6.9% |
| Plant, machinery and equipment | 23 | - | €2,229 | +€2,229 | |
| Furniture and vehicles | 24 | €35,415 | €19,449 | -€15,966 | -45.1% |
| Current assets | 29/58 | €483,434 | €352,300 | -€131,134 | -27.1% |
| Amounts receivable after more than one year | 29 | €306,268 | €200,000 | -€106,268 | -34.7% |
| Other amounts receivable | 291 | €306,268 | €200,000 | -€106,268 | -34.7% |
| Amounts receivable within one year | 40/41 | €60,901 | €60,379 | -€522 | -0.9% |
| Trade receivables | 40 | €16,093 | €17,994 | +€1,901 | +11.8% |
| Other amounts receivable | 41 | €44,808 | €42,385 | -€2,422 | -5.4% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €65,343 | €91,834 | +€26,491 | +40.5% |
| Deferred charges and accrued income | 490/1 | €923 | €86 | -€836 | -90.6% |
| Total equity and liabilities | 10/49 | €788,003 | €624,558 | -€163,444 | -20.7% |
| Equity | 10/15 | €638,401 | €474,666 | -€163,735 | -25.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €632,201 | €468,466 | -€163,735 | -25.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €630,346 | €466,611 | -€163,735 | -26.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €149,601 | €149,892 | +€291 | +0.2% |
| Amounts payable after more than one year | 17 | €81,257 | €7,669 | -€73,588 | -90.6% |
| Financial debts | 170/4 | €81,257 | €7,669 | -€73,588 | -90.6% |
| Amounts payable within one year | 42/48 | €68,345 | €140,679 | +€72,334 | +105.8% |
| Current portion of amounts payable after more than one year | 42 | €36,497 | €12,737 | -€23,760 | -65.1% |
| Trade debts | 44 | €4,609 | €3,503 | -€1,106 | -24.0% |
| Suppliers | 440/4 | €4,609 | €3,503 | -€1,106 | -24.0% |
| Taxes, remuneration and social security | 45 | €27,238 | €15,259 | -€11,979 | -44.0% |
| Taxes | 450/3 | €27,238 | €15,259 | -€11,979 | -44.0% |
| Other amounts payable | 47/48 | - | €109,179 | +€109,179 | |
| Accrued charges and deferred income | 492/3 | - | €1,545 | +€1,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,974 | €35,819 | +€845 | +2.4% |
| Other operating charges | 640/8 | €2,815 | €2,702 | -€113 | -4.0% |
| Gross operating margin | 9900 | €145,189 | €128,755 | -€16,434 | -11.3% |
| Operating profit (loss) | 9901 | €107,401 | €90,234 | -€17,167 | -16.0% |
| Financial income | 75/76B | €6,764 | €6,976 | +€212 | +3.1% |
| Recurring financial income | 75 | €6,764 | €6,976 | +€212 | +3.1% |
| Financial charges | 65/66B | €2,880 | €2,469 | -€411 | -14.3% |
| Recurring financial charges | 65 | €2,880 | €2,469 | -€411 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €111,284 | €94,740 | -€16,544 | -14.9% |
| Income taxes | 67/77 | €31,304 | €26,176 | -€5,128 | -16.4% |
| Profit (loss) for the period | 9904 | €79,981 | €68,565 | -€11,416 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,981 | €68,565 | -€11,416 | -14.3% |
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 5 October 2026 via checked.be.