JU L’IDEE: 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 L’IDEE
Largest movements
- Cash +€51,788
up €51,788 (+45.8%), from €113,146 to €164,934
mainly Net result for the year (+€93,717) and Depreciation (+€35,959)
- Stocks and contracts +€36,447
up €36,447 (+47.5%), from €76,808 to €113,255
- Tangible fixed assets -€11,011
down €11,011 (-9.9%), from €111,045 to €100,034
of which Furniture and vehicles: -€29,607
- Receivables within one year -€10,915
down €10,915 (-52.0%), from €20,993 to €10,078
of which Trade receivables: -€10,923
- Profit (loss) carried forward +€81,217
up €81,217 (+336%), from €24,190 to €105,407
- Trade debts -€40,333
down €40,333 (-52.6%), from €76,689 to €36,356
- Other debts +€34,735
up €34,735 (+1,512%), from €2,297 to €37,032
- Tax, wage and social debts -€23,913
down €23,913 (-37.7%), from €63,490 to €39,578
of which Remuneration and social security: -€12,210
- Debts after one year +€9,943
up €9,943 (+19.3%), from €51,554 to €61,497
- Depreciation +€13,708
up €13,708 (+61.6%), from €22,251 to €35,959
- Gross operating margin +€9,626
up €9,626 (+3.7%), from €261,702 to €271,328
- Taxes -€7,211
down €7,211 (-20.3%), from €35,491 to €28,279
- Staff costs +€6,261
up €6,261 (+6.6%), from €95,087 to €101,348
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.
Derived cash bridge
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 | €325,884 | €396,008 | +€70,124 | +21.5% |
| Fixed assets | 21/28 | €114,055 | €104,822 | -€9,233 | -8.1% |
| Intangible fixed assets | 21 | €2,835 | €1,835 | -€1,000 | -35.3% |
| Tangible fixed assets | 22/27 | €111,045 | €100,034 | -€11,011 | -9.9% |
| Land and buildings | 22 | €2,139 | €1,924 | -€215 | -10.0% |
| Plant, machinery and equipment | 23 | €2,268 | €6,726 | +€4,458 | +197% |
| Furniture and vehicles | 24 | €106,638 | €77,031 | -€29,607 | -27.8% |
| Other tangible fixed assets | 26 | - | €14,353 | +€14,353 | |
| Financial fixed assets | 28 | €175 | €2,953 | +€2,778 | +1,587% |
| Current assets | 29/58 | €211,829 | €291,185 | +€79,357 | +37.5% |
| Stocks and contracts in progress | 3 | €76,808 | €113,255 | +€36,447 | +47.5% |
| Stocks | 30/36 | €76,808 | €113,255 | +€36,447 | +47.5% |
| Amounts receivable within one year | 40/41 | €20,993 | €10,078 | -€10,915 | -52.0% |
| Trade receivables | 40 | €20,993 | €10,070 | -€10,923 | -52.0% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €113,146 | €164,934 | +€51,788 | +45.8% |
| Deferred charges and accrued income | 490/1 | €881 | €2,918 | +€2,037 | +231% |
| Total equity and liabilities | 10/49 | €325,884 | €396,008 | +€70,124 | +21.5% |
| Equity | 10/15 | €116,690 | €197,907 | +€81,217 | +69.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €87,500 | €87,500 | = | 0.0% |
| Distributable reserves | 133 | €87,500 | €87,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,190 | €105,407 | +€81,217 | +336% |
| Amounts payable | 17/49 | €209,194 | €198,100 | -€11,093 | -5.3% |
| Amounts payable after more than one year | 17 | €51,554 | €61,497 | +€9,943 | +19.3% |
| Financial debts | 170/4 | €51,554 | €61,497 | +€9,943 | +19.3% |
| Amounts payable within one year | 42/48 | €157,640 | €136,603 | -€21,037 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €15,164 | €23,638 | +€8,474 | +55.9% |
| Trade debts | 44 | €76,689 | €36,356 | -€40,333 | -52.6% |
| Suppliers | 440/4 | €76,689 | €36,356 | -€40,333 | -52.6% |
| Taxes, remuneration and social security | 45 | €63,490 | €39,578 | -€23,913 | -37.7% |
| Taxes | 450/3 | €50,499 | €38,796 | -€11,703 | -23.2% |
| Remuneration and social security | 454/9 | €12,991 | €781 | -€12,210 | -94.0% |
| Other amounts payable | 47/48 | €2,297 | €37,032 | +€34,735 | +1,512% |
| Remuneration, social security and pensions | 62 | €95,087 | €101,348 | +€6,261 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,251 | €35,959 | +€13,708 | +61.6% |
| Other operating charges | 640/8 | €4,519 | €3,378 | -€1,141 | -25.2% |
| Non-recurring operating charges | 66A | €1,791 | - | -€1,791 | |
| Gross operating margin | 9900 | €261,702 | €271,328 | +€9,626 | +3.7% |
| Operating profit (loss) | 9901 | €138,054 | €130,642 | -€7,411 | -5.4% |
| Financial income | 75/76B | €164 | €202 | +€38 | +23.5% |
| Recurring financial income | 75 | €164 | €202 | +€38 | +23.5% |
| Financial charges | 65/66B | €8,645 | €8,848 | +€203 | +2.3% |
| Recurring financial charges | 65 | €8,645 | €8,848 | +€203 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €129,572 | €121,997 | -€7,575 | -5.8% |
| Income taxes | 67/77 | €35,491 | €28,279 | -€7,211 | -20.3% |
| Profit (loss) for the period | 9904 | €94,081 | €93,717 | -€364 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,081 | €93,717 | -€364 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.