JU.BE: 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.
JU.BE
Largest movements
- Receivables within one year -€9,190
down €9,190 (-47.2%), from €19,471 to €10,281
- Cash -€8,414
down €8,414 (-31.3%), from €26,897 to €18,483
mainly Contributions, distributions and other (-€7,080) and Tax, wage and social debts (-€5,712)
- Deferred charges and accrued income +€3,000
new in 2025: €3,000
- Tangible fixed assets +€1,533
up €1,533 (+71.0%), from €2,159 to €3,692
of which Plant, machinery and equipment: +€891
- Tax, wage and social debts -€5,712
down €5,712 (-70.1%), from €8,144 to €2,432
- Reserves -€5,661
down €5,661 (-44.2%), from €12,808 to €7,146
- Trade debts -€5,471
down €5,471 (-31.2%), from €17,545 to €12,074
- Other debts +€3,773
up €3,773 (+47.0%), from €8,030 to €11,803
- Other operating charges +€2,667
up €2,667 (+503.4%), from €530 to €3,197
- Taxes -€1,060
down €1,060 (-100.0%), from €1,060 to €0
- Gross operating margin +€622
up €622 (+11.9%), from €5,218 to €5,839
- Depreciation +€318
up €318 (+43.8%), from €726 to €1,044
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 | €48,527 | €35,456 | -€13,071 | -26.9% |
| Fixed assets | 21/28 | €2,159 | €3,692 | +€1,533 | +71.0% |
| Tangible fixed assets | 22/27 | €2,159 | €3,692 | +€1,533 | +71.0% |
| Plant, machinery and equipment | 23 | €2,159 | €3,050 | +€891 | +41.3% |
| Furniture and vehicles | 24 | - | €642 | +€642 | |
| Current assets | 29/58 | €46,368 | €31,764 | -€14,604 | -31.5% |
| Amounts receivable within one year | 40/41 | €19,471 | €10,281 | -€9,190 | -47.2% |
| Trade receivables | 40 | €19,471 | €10,281 | -€9,190 | -47.2% |
| Cash at bank and in hand | 54/58 | €26,897 | €18,483 | -€8,414 | -31.3% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €48,527 | €35,456 | -€13,071 | -26.9% |
| Equity | 10/15 | €14,808 | €9,146 | -€5,661 | -38.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,808 | €7,146 | -€5,661 | -44.2% |
| Distributable reserves | 133 | €12,808 | €7,146 | -€5,661 | -44.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,719 | €26,310 | -€7,409 | -22.0% |
| Amounts payable within one year | 42/48 | €33,719 | €26,310 | -€7,409 | -22.0% |
| Trade debts | 44 | €17,545 | €12,074 | -€5,471 | -31.2% |
| Suppliers | 440/4 | €17,545 | €12,074 | -€5,471 | -31.2% |
| Taxes, remuneration and social security | 45 | €8,144 | €2,432 | -€5,712 | -70.1% |
| Taxes | 450/3 | €8,144 | €2,432 | -€5,712 | -70.1% |
| Other amounts payable | 47/48 | €8,030 | €11,803 | +€3,773 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €1,044 | +€318 | +43.8% |
| Other operating charges | 640/8 | €530 | €3,197 | +€2,667 | +503.4% |
| Gross operating margin | 9900 | €5,218 | €5,839 | +€622 | +11.9% |
| Operating profit (loss) | 9901 | €3,962 | €1,599 | -€2,363 | -59.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €204 | €181 | -€23 | -11.1% |
| Recurring financial charges | 65 | €204 | €181 | -€23 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €3,758 | €1,419 | -€2,340 | -62.3% |
| Income taxes | 67/77 | €1,060 | €0 | -€1,060 | -100.0% |
| Profit (loss) for the period | 9904 | €2,699 | €1,419 | -€1,280 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,699 | €1,419 | -€1,280 | -47.4% |
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 11 October 2026 via checked.be.