JAUCHUA3: 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.
JAUCHUA3
Largest movements
- Cash +€72,850
up €72,850 (+21.7%), from €335,391 to €408,242
mainly Net result for the year (+€117,044) and Depreciation (+€33,750)
- Tangible fixed assets -€33,750
down €33,750 (-13.3%), from €254,180 to €220,430
of which Furniture and vehicles: -€23,282
- Reserves +€61,040
up €61,040 (+13.4%), from €455,190 to €516,230
- Trade debts -€9,532
down €9,532 (-97.3%), from €9,793 to €261
- Debts after one year -€8,800
down €8,800 (-51.8%), from €17,000 to €8,200
of which Financial debts: -€12,000
- Tax, wage and social debts -€7,836
down €7,836 (-17.1%), from €45,779 to €37,943
- Gross operating margin +€12,253
up €12,253 (+6.5%), from €187,194 to €199,447
- Taxes +€4,270
up €4,270 (+9.6%), from €44,252 to €48,522
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 | €589,942 | €628,970 | +€39,028 | +6.6% |
| Fixed assets | 21/28 | €254,180 | €220,430 | -€33,750 | -13.3% |
| Tangible fixed assets | 22/27 | €254,180 | €220,430 | -€33,750 | -13.3% |
| Furniture and vehicles | 24 | €86,690 | €63,408 | -€23,282 | -26.9% |
| Other tangible fixed assets | 26 | €167,490 | €157,022 | -€10,468 | -6.3% |
| Current assets | 29/58 | €335,762 | €408,540 | +€72,777 | +21.7% |
| Amounts receivable within one year | 40/41 | €371 | €298 | -€73 | -19.7% |
| Other amounts receivable | 41 | €371 | €298 | -€73 | -19.7% |
| Cash at bank and in hand | 54/58 | €335,391 | €408,242 | +€72,850 | +21.7% |
| Total equity and liabilities | 10/49 | €589,942 | €628,970 | +€39,028 | +6.6% |
| Equity | 10/15 | €455,190 | €516,230 | +€61,040 | +13.4% |
| Reserves | 13 | €455,190 | €516,230 | +€61,040 | +13.4% |
| Distributable reserves | 133 | €455,190 | €516,230 | +€61,040 | +13.4% |
| Amounts payable | 17/49 | €134,752 | €112,740 | -€22,013 | -16.3% |
| Amounts payable after more than one year | 17 | €17,000 | €8,200 | -€8,800 | -51.8% |
| Financial debts | 170/4 | €17,000 | €5,000 | -€12,000 | -70.6% |
| Other amounts payable | 178/9 | - | €3,200 | +€3,200 | |
| Amounts payable within one year | 42/48 | €117,752 | €104,540 | -€13,213 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €9,793 | €261 | -€9,532 | -97.3% |
| Suppliers | 440/4 | €9,793 | €261 | -€9,532 | -97.3% |
| Advances received on contracts in progress | 46 | €243 | €30 | -€213 | -87.7% |
| Taxes, remuneration and social security | 45 | €45,779 | €37,943 | -€7,836 | -17.1% |
| Taxes | 450/3 | €45,779 | €37,943 | -€7,836 | -17.1% |
| Other amounts payable | 47/48 | €49,937 | €54,305 | +€4,368 | +8.7% |
| Non-recurring operating income | 76A | €77 | - | -€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,611 | €33,750 | +€1,139 | +3.5% |
| Other operating charges | 640/8 | €3,164 | €1,476 | -€1,688 | -53.4% |
| Non-recurring operating charges | 66A | - | €54 | +€54 | |
| Gross operating margin | 9900 | €187,194 | €199,447 | +€12,253 | +6.5% |
| Operating profit (loss) | 9901 | €151,419 | €164,168 | +€12,748 | +8.4% |
| Financial income | 75/76B | €1,379 | €1,925 | +€545 | +39.5% |
| Recurring financial income | 75 | €1,379 | €1,925 | +€545 | +39.5% |
| Financial charges | 65/66B | €754 | €526 | -€228 | -30.2% |
| Recurring financial charges | 65 | €754 | €526 | -€228 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €152,045 | €165,566 | +€13,521 | +8.9% |
| Income taxes | 67/77 | €44,252 | €48,522 | +€4,270 | +9.6% |
| Profit (loss) for the period | 9904 | €107,793 | €117,044 | +€9,252 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,793 | €117,044 | +€9,252 | +8.6% |
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 19 October 2026 via checked.be.