Ju & A Group: 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.
Ju & A Group
Largest movements
- Cash +€47,456
up €47,456 (+27.4%), from €173,410 to €220,866
mainly Trade debts (+€114,294) and Depreciation (+€4,018)
- Receivables within one year +€13,192
up €13,192 (+90.4%), from €14,586 to €27,778
of which Trade receivables: +€13,233
- Deferred charges and accrued income +€8,411
up €8,411 (+420.8%), from €1,999 to €10,410
- Trade debts +€114,294
up €114,294 (+91.3%), from €125,202 to €239,496
- Other debts -€21,582
down €21,582 (-90.0%), from €23,975 to €2,393
- Tax, wage and social debts -€19,680
down €19,680 (-66.5%), from €29,596 to €9,916
of which Taxes: -€23,446
- Write-downs +€49,610
new in 2024: €49,610
- Gross operating margin +€22,773
up €22,773 (+25.3%), from €90,159 to €112,932
- Taxes -€8,367
down €8,367 (-84.1%), from €9,943 to €1,576
- Staff costs +€5,474
up €5,474 (+11.0%), from €49,751 to €55,225
- Depreciation +€1,344
up €1,344 (+50.3%), from €2,674 to €4,018
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,949 | €283,775 | +€72,826 | +34.5% |
| Fixed assets | 21/28 | €12,221 | €16,467 | +€4,246 | +34.7% |
| Intangible fixed assets | 21 | €9,849 | €11,877 | +€2,028 | +20.6% |
| Tangible fixed assets | 22/27 | €2,372 | €4,590 | +€2,218 | +93.5% |
| Plant, machinery and equipment | 23 | €841 | €614 | -€227 | -27.0% |
| Furniture and vehicles | 24 | €1,531 | €983 | -€548 | -35.8% |
| Other tangible fixed assets | 26 | - | €2,993 | +€2,993 | |
| Current assets | 29/58 | €198,728 | €267,308 | +€68,580 | +34.5% |
| Stocks and contracts in progress | 3 | €8,733 | €8,254 | -€479 | -5.5% |
| Stocks | 30/36 | €8,733 | €8,254 | -€479 | -5.5% |
| Amounts receivable within one year | 40/41 | €14,586 | €27,778 | +€13,192 | +90.4% |
| Trade receivables | 40 | €14,545 | €27,778 | +€13,233 | +91.0% |
| Other amounts receivable | 41 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | €173,410 | €220,866 | +€47,456 | +27.4% |
| Deferred charges and accrued income | 490/1 | €1,999 | €10,410 | +€8,411 | +420.8% |
| Total equity and liabilities | 10/49 | €210,949 | €283,775 | +€72,826 | +34.5% |
| Equity | 10/15 | €32,176 | €31,970 | -€206 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €516 | €516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €516 | €516 | = | 0.0% |
| Other | 1319 | €516 | €516 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,963 | €8,483 | +€1,520 | +21.8% |
| Investment grants | 15 | €6,097 | €4,371 | -€1,726 | -28.3% |
| Amounts payable | 17/49 | €178,773 | €251,805 | +€73,032 | +40.9% |
| Amounts payable within one year | 42/48 | €178,773 | €251,805 | +€73,032 | +40.9% |
| Trade debts | 44 | €125,202 | €239,496 | +€114,294 | +91.3% |
| Suppliers | 440/4 | €125,202 | €239,496 | +€114,294 | +91.3% |
| Taxes, remuneration and social security | 45 | €29,596 | €9,916 | -€19,680 | -66.5% |
| Taxes | 450/3 | €25,022 | €1,576 | -€23,446 | -93.7% |
| Remuneration and social security | 454/9 | €4,574 | €8,340 | +€3,766 | +82.3% |
| Other amounts payable | 47/48 | €23,975 | €2,393 | -€21,582 | -90.0% |
| Non-recurring operating income | 76A | €40 | €982 | +€942 | +2355.0% |
| Remuneration, social security and pensions | 62 | €49,751 | €55,225 | +€5,474 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,674 | €4,018 | +€1,344 | +50.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €49,610 | +€49,610 | |
| Other operating charges | 640/8 | €931 | €1,125 | +€194 | +20.8% |
| Non-recurring operating charges | 66A | €6 | €243 | +€237 | +3950.0% |
| Gross operating margin | 9900 | €90,159 | €112,932 | +€22,773 | +25.3% |
| Operating profit (loss) | 9901 | €36,797 | €2,711 | -€34,086 | -92.6% |
| Financial income | 75/76B | €1,274 | €1,726 | +€452 | +35.5% |
| Recurring financial income | 75 | €1,274 | €1,726 | +€452 | +35.5% |
| Financial charges | 65/66B | €747 | €1,341 | +€594 | +79.5% |
| Recurring financial charges | 65 | €747 | €1,341 | +€594 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | €37,324 | €3,096 | -€34,228 | -91.7% |
| Income taxes | 67/77 | €9,943 | €1,576 | -€8,367 | -84.1% |
| Profit (loss) for the period | 9904 | €27,381 | €1,520 | -€25,861 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,381 | €1,520 | -€25,861 | -94.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.