JAJU MANAGEMENT: what changed
JAJU MANAGEMENT
Largest movements
- Cash -€28,855
down €28,855 (-49.7%), from €58,111 to €29,255
mainly Investment in fixed assets (net) (-€23,486) and Trade debts (-€8,327)
- Tangible fixed assets +€20,298
up €20,298 (+358%), from €5,664 to €25,963
of which Furniture and vehicles: +€21,154
- Receivables within one year +€1,125
up €1,125 (+4.2%), from €26,590 to €27,715
of which Trade receivables: +€5,958
- Trade debts -€8,327
down €8,327 (-85.0%), from €9,801 to €1,474
- Tax, wage and social debts +€2,750
up €2,750 (+25.2%), from €10,918 to €13,668
- Turnover -€187,698
no longer reported in 2025 (was €187,698)
- Purchases and services -€175,418
no longer reported in 2025 (was €175,418)
- Gross operating margin -€23,536
down €23,536 (-61.5%), from €38,298 to €14,762
- Staff costs -€19,508
down €19,508 (-90.4%), from €21,581 to €2,073
- Taxes +€5,681
up €5,681 (+120%), from €4,747 to €10,427
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,677 | €84,126 | -€6,551 | -7.2% |
| Fixed assets | 21/28 | €5,664 | €25,963 | +€20,298 | +358% |
| Tangible fixed assets | 22/27 | €5,664 | €25,963 | +€20,298 | +358% |
| Plant, machinery and equipment | 23 | €4,130 | €3,274 | -€856 | -20.7% |
| Furniture and vehicles | 24 | €1,534 | €22,688 | +€21,154 | +1,379% |
| Current assets | 29/58 | €85,013 | €58,164 | -€26,849 | -31.6% |
| Amounts receivable within one year | 40/41 | €26,590 | €27,715 | +€1,125 | +4.2% |
| Trade receivables | 40 | €13,352 | €19,310 | +€5,958 | +44.6% |
| Other amounts receivable | 41 | €13,238 | €8,405 | -€4,833 | -36.5% |
| Cash at bank and in hand | 54/58 | €58,111 | €29,255 | -€28,855 | -49.7% |
| Deferred charges and accrued income | 490/1 | €312 | €1,193 | +€881 | +282% |
| Total equity and liabilities | 10/49 | €90,677 | €84,126 | -€6,551 | -7.2% |
| Equity | 10/15 | €69,458 | €68,984 | -€474 | -0.7% |
| Contributions | 10/11 | €18,550 | €18,633 | +€83 | +0.4% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €48,183 | €48,100 | -€83 | -0.2% |
| Non-distributable reserves | 130/1 | €83 | - | -€83 | |
| Legal reserve | 130 | €83 | - | -€83 | |
| Distributable reserves | 133 | €48,100 | €48,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,725 | €2,252 | -€474 | -17.4% |
| Provisions and deferred taxes | 16 | €500 | - | -€500 | |
| Provisions for liabilities and charges | 160/5 | €500 | - | -€500 | |
| Other liabilities and charges | 164/5 | €500 | - | -€500 | |
| Amounts payable | 17/49 | €20,719 | €15,142 | -€5,577 | -26.9% |
| Amounts payable within one year | 42/48 | €20,719 | €15,142 | -€5,577 | -26.9% |
| Trade debts | 44 | €9,801 | €1,474 | -€8,327 | -85.0% |
| Suppliers | 440/4 | €9,801 | €1,474 | -€8,327 | -85.0% |
| Taxes, remuneration and social security | 45 | €10,918 | €13,668 | +€2,750 | +25.2% |
| Taxes | 450/3 | €10,918 | €13,668 | +€2,750 | +25.2% |
| Turnover | 70 | €187,698 | - | -€187,698 | |
| Goods, raw materials, services and sundry goods | 60/61 | €175,418 | - | -€175,418 | |
| Remuneration, social security and pensions | 62 | €21,581 | €2,073 | -€19,508 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,924 | €3,187 | +€1,263 | +65.6% |
| Other operating charges | 640/8 | €38 | - | -€38 | |
| Gross operating margin | 9900 | €38,298 | €14,762 | -€23,536 | -61.5% |
| Operating profit (loss) | 9901 | €14,756 | €9,502 | -€5,254 | -35.6% |
| Financial income | 75/76B | - | €656 | +€656 | |
| Recurring financial income | 75 | - | €656 | +€656 | |
| Financial charges | 65/66B | €156 | €204 | +€47 | +30.2% |
| Recurring financial charges | 65 | €156 | €204 | +€47 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €14,599 | €9,954 | -€4,645 | -31.8% |
| Income taxes | 67/77 | €4,747 | €10,427 | +€5,681 | +120% |
| Profit (loss) for the period | 9904 | €9,852 | -€474 | -€10,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,852 | -€474 | -€10,326 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.