JU & ME: 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 & ME
Largest movements
- Receivables within one year +€7,658
up €7,658 (+34.7%), from €22,100 to €29,758
of which Trade receivables: +€7,658
- Cash +€2,730
up €2,730 (+12.5%), from €21,853 to €24,582
mainly Net result for the year (+€6,637) and Tax, wage and social debts (+€4,246)
- Tangible fixed assets -€655
down €655 (-39.3%), from €1,669 to €1,014
- Reserves +€5,800
up €5,800 (+18.1%), from €32,100 to €37,900
- Tax, wage and social debts +€4,246
up €4,246 (+101.7%), from €4,174 to €8,420
of which Remuneration and social security: +€2,621
- Trade debts -€1,043
down €1,043 (-33.1%), from €3,147 to €2,104
- Gross operating margin +€5,655
up €5,655 (+88.2%), from €6,413 to €12,067
- Taxes +€1,183
up €1,183 (+57.2%), from €2,068 to €3,251
- Other operating charges +€505
up €505 (+94.7%), from €534 to €1,039
- Financial charges +€300
up €300 (+162.8%), from €185 to €485
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 | €46,764 | €56,577 | +€9,813 | +21.0% |
| Fixed assets | 21/28 | €1,669 | €1,014 | -€655 | -39.3% |
| Tangible fixed assets | 22/27 | €1,669 | €1,014 | -€655 | -39.3% |
| Furniture and vehicles | 24 | €1,669 | €1,014 | -€655 | -39.3% |
| Current assets | 29/58 | €45,095 | €55,563 | +€10,468 | +23.2% |
| Amounts receivable within one year | 40/41 | €22,100 | €29,758 | +€7,658 | +34.7% |
| Trade receivables | 40 | €22,100 | €29,758 | +€7,658 | +34.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €21,853 | €24,582 | +€2,730 | +12.5% |
| Deferred charges and accrued income | 490/1 | €1,142 | €1,222 | +€81 | +7.1% |
| Total equity and liabilities | 10/49 | €46,764 | €56,577 | +€9,813 | +21.0% |
| Equity | 10/15 | €37,100 | €42,900 | +€5,800 | +15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,100 | €37,900 | +€5,800 | +18.1% |
| Distributable reserves | 133 | €32,100 | €37,900 | +€5,800 | +18.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,664 | €13,677 | +€4,013 | +41.5% |
| Amounts payable within one year | 42/48 | €9,664 | €13,152 | +€3,488 | +36.1% |
| Trade debts | 44 | €3,147 | €2,104 | -€1,043 | -33.1% |
| Suppliers | 440/4 | €3,147 | €2,104 | -€1,043 | -33.1% |
| Taxes, remuneration and social security | 45 | €4,174 | €8,420 | +€4,246 | +101.7% |
| Taxes | 450/3 | €4,174 | €5,798 | +€1,625 | +38.9% |
| Remuneration and social security | 454/9 | €0 | €2,621 | +€2,621 | |
| Other amounts payable | 47/48 | €2,343 | €2,628 | +€285 | +12.1% |
| Accrued charges and deferred income | 492/3 | €0 | €525 | +€525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €655 | = | 0.0% |
| Other operating charges | 640/8 | €534 | €1,039 | +€505 | +94.7% |
| Gross operating margin | 9900 | €6,413 | €12,067 | +€5,655 | +88.2% |
| Operating profit (loss) | 9901 | €5,223 | €10,373 | +€5,149 | +98.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €185 | €485 | +€300 | +162.8% |
| Recurring financial charges | 65 | €185 | €485 | +€300 | +162.8% |
| Profit (loss) for the period before taxes | 9903 | €5,039 | €9,888 | +€4,849 | +96.2% |
| Income taxes | 67/77 | €2,068 | €3,251 | +€1,183 | +57.2% |
| Profit (loss) for the period | 9904 | €2,971 | €6,637 | +€3,666 | +123.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,971 | €6,637 | +€3,666 | +123.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.