JU.ME CONSULT: 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.ME CONSULT
Largest movements
- Cash -€50,091
down €50,091 (-61.0%), from €82,071 to €31,981
mainly Contributions, distributions and other (-€90,000) and Debts after one year (-€11,784)
- Tangible fixed assets -€13,413
down €13,413 (-28.5%), from €47,139 to €33,726
of which Furniture and vehicles: -€12,391
- Receivables after one year -€6,370
down €6,370 (-19.7%), from €32,347 to €25,978
- Reserves -€53,000
down €53,000 (-58.9%), from €90,000 to €37,000
- Debts after one year -€11,784
down €11,784 (-47.2%), from €24,983 to €13,199
- Trade debts -€6,974
down €6,974 (-92.2%), from €7,566 to €592
- Financial charges +€31,692
up €31,692 (+2,273%), from €1,394 to €33,086
- Gross operating margin +€25,983
up €25,983 (+38.1%), from €68,233 to €94,217
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.
Derived cash bridge
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 | €168,619 | €98,616 | -€70,003 | -41.5% |
| Formation expenses | 20 | €622 | €413 | -€210 | -33.7% |
| Fixed assets | 21/28 | €47,139 | €33,726 | -€13,413 | -28.5% |
| Tangible fixed assets | 22/27 | €47,139 | €33,726 | -€13,413 | -28.5% |
| Furniture and vehicles | 24 | €38,705 | €26,314 | -€12,391 | -32.0% |
| Other tangible fixed assets | 26 | €8,434 | €7,412 | -€1,022 | -12.1% |
| Current assets | 29/58 | €120,857 | €64,477 | -€56,380 | -46.7% |
| Amounts receivable after more than one year | 29 | €32,347 | €25,978 | -€6,370 | -19.7% |
| Other amounts receivable | 291 | €32,347 | €25,978 | -€6,370 | -19.7% |
| Amounts receivable within one year | 40/41 | €6,439 | €6,369 | -€70 | -1.1% |
| Trade receivables | 40 | €290 | - | -€290 | |
| Other amounts receivable | 41 | €6,149 | €6,369 | +€220 | +3.6% |
| Cash at bank and in hand | 54/58 | €82,071 | €31,981 | -€50,091 | -61.0% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €168,619 | €98,616 | -€70,003 | -41.5% |
| Equity | 10/15 | €94,542 | €42,124 | -€52,417 | -55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €37,000 | -€53,000 | -58.9% |
| Distributable reserves | 133 | €90,000 | €37,000 | -€53,000 | -58.9% |
| Profit (loss) carried forward | 14 | €1,542 | €2,124 | +€583 | +37.8% |
| Amounts payable | 17/49 | €74,077 | €56,492 | -€17,585 | -23.7% |
| Amounts payable after more than one year | 17 | €24,983 | €13,199 | -€11,784 | -47.2% |
| Financial debts | 170/4 | €24,983 | €13,199 | -€11,784 | -47.2% |
| Amounts payable within one year | 42/48 | €49,094 | €43,293 | -€5,801 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €11,413 | €11,784 | +€371 | +3.2% |
| Trade debts | 44 | €7,566 | €592 | -€6,974 | -92.2% |
| Suppliers | 440/4 | €7,566 | €592 | -€6,974 | -92.2% |
| Taxes, remuneration and social security | 45 | €29,758 | €30,270 | +€512 | +1.7% |
| Taxes | 450/3 | €29,731 | €30,270 | +€539 | +1.8% |
| Remuneration and social security | 454/9 | €27 | - | -€27 | |
| Other amounts payable | 47/48 | €357 | €647 | +€290 | +81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,193 | €13,623 | +€430 | +3.3% |
| Other operating charges | 640/8 | €185 | €151 | -€34 | -18.5% |
| Gross operating margin | 9900 | €68,233 | €94,217 | +€25,983 | +38.1% |
| Operating profit (loss) | 9901 | €54,855 | €80,443 | +€25,588 | +46.6% |
| Financial income | 75/76B | €347 | €1,255 | +€908 | +262% |
| Recurring financial income | 75 | €347 | €1,255 | +€908 | +262% |
| Financial charges | 65/66B | €1,394 | €33,086 | +€31,692 | +2,273% |
| Recurring financial charges | 65 | €1,394 | €33,086 | +€31,692 | +2,273% |
| Profit (loss) for the period before taxes | 9903 | €53,808 | €48,612 | -€5,196 | -9.7% |
| Income taxes | 67/77 | €11,538 | €11,029 | -€509 | -4.4% |
| Profit (loss) for the period | 9904 | €42,270 | €37,583 | -€4,688 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,270 | €37,583 | -€4,688 | -11.1% |
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 27 October 2026 via checked.be.