JU & LI: 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 & LI
Largest movements
- Receivables within one year -€7,260
no longer reported in 2024 (was €7,260)
- Debts after one year -€19,599
down €19,599 (-17.2%), from €114,249 to €94,650
- Current portion of long-term debt +€18,220
up €18,220 (+139.2%), from €13,090 to €31,310
- Profit (loss) carried forward -€17,371
down €17,371 (-795.0%), from -€2,185 to -€19,556
- Trade debts +€9,992
up €9,992 (+995.6%), from €1,004 to €10,996
- Gross operating margin -€16,194
down €16,194, from €6,083 to -€10,110
- Financial charges -€1,091
down €1,091 (-13.7%), from €7,965 to €6,874
- Financial income -€143
down €143 (-99.1%), from €145 to €1
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 | €228,200 | €220,000 | -€8,200 | -3.6% |
| Fixed assets | 21/28 | €220,000 | €220,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €220,000 | €220,000 | = | 0.0% |
| Land and buildings | 22 | €220,000 | €220,000 | = | 0.0% |
| Current assets | 29/58 | €8,200 | - | -€8,200 | |
| Amounts receivable within one year | 40/41 | €7,260 | - | -€7,260 | |
| Other amounts receivable | 41 | €7,260 | - | -€7,260 | |
| Cash at bank and in hand | 54/58 | €940 | - | -€940 | |
| Total equity and liabilities | 10/49 | €228,200 | €220,000 | -€8,200 | -3.6% |
| Equity | 10/15 | €29,797 | €12,426 | -€17,371 | -58.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,782 | €25,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,922 | €23,922 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,185 | -€19,556 | -€17,371 | -795.0% |
| Amounts payable | 17/49 | €198,402 | €207,574 | +€9,171 | +4.6% |
| Amounts payable after more than one year | 17 | €114,249 | €94,650 | -€19,599 | -17.2% |
| Financial debts | 170/4 | €114,249 | €94,650 | -€19,599 | -17.2% |
| Amounts payable within one year | 42/48 | €84,153 | €112,923 | +€28,770 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €13,090 | €31,310 | +€18,220 | +139.2% |
| Financial debts | 43 | - | €34 | +€34 | |
| Credit institutions | 430/8 | - | €34 | +€34 | |
| Trade debts | 44 | €1,004 | €10,996 | +€9,992 | +995.6% |
| Suppliers | 440/4 | €1,004 | €10,996 | +€9,992 | +995.6% |
| Other amounts payable | 47/48 | €70,059 | €70,584 | +€524 | +0.7% |
| Other operating charges | 640/8 | €446 | €387 | -€59 | -13.2% |
| Gross operating margin | 9900 | €6,083 | -€10,110 | -€16,194 | |
| Operating profit (loss) | 9901 | €5,637 | -€10,498 | -€16,134 | |
| Financial income | 75/76B | €145 | €1 | -€143 | -99.1% |
| Recurring financial income | 75 | €145 | €1 | -€143 | -99.1% |
| Financial charges | 65/66B | €7,965 | €6,874 | -€1,091 | -13.7% |
| Recurring financial charges | 65 | €7,965 | €6,874 | -€1,091 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,184 | -€17,371 | -€15,186 | -695.3% |
| Income taxes | 67/77 | €1 | €0 | -€0 | -52.3% |
| Profit (loss) for the period | 9904 | -€2,185 | -€17,371 | -€15,186 | -695.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,185 | -€17,371 | -€15,186 | -695.0% |
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 5 October 2026 via checked.be.