JU.ST: 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.ST
Largest movements
- Tangible fixed assets +€142,538
up €142,538 (+2577.2%), from €5,531 to €148,068
of which Land and buildings: +€138,689
- Cash +€3,753
up €3,753 (+36.3%), from €10,331 to €14,084
mainly Debts after one year (+€113,852) and Net result for the year (+€13,798)
- Debts after one year +€113,852
new in 2025: €113,852
- Reserves +€13,798
up €13,798 (+92.6%), from €14,893 to €28,691
- Trade debts +€8,825
up €8,825, from €0 to €8,825
- Current portion of long-term debt +€5,917
new in 2025: €5,917
- Tax, wage and social debts +€5,758
up €5,758 (+56.9%), from €10,117 to €15,876
- Gross operating margin +€37,957
up €37,957 (+328.9%), from €11,540 to €49,497
- Other operating charges +€13,612
up €13,612 (+3029.3%), from €449 to €14,061
- Depreciation +€7,273
up €7,273 (+302.9%), from €2,401 to €9,675
- Financial charges +€4,134
up €4,134 (+799.4%), from €517 to €4,651
- Taxes +€3,734
up €3,734 (+96.0%), from €3,888 to €7,623
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 | €26,510 | €174,661 | +€148,150 | +558.8% |
| Fixed assets | 21/28 | €5,531 | €148,068 | +€142,538 | +2577.2% |
| Tangible fixed assets | 22/27 | €5,531 | €148,068 | +€142,538 | +2577.2% |
| Land and buildings | 22 | - | €138,689 | +€138,689 | |
| Plant, machinery and equipment | 23 | €3,708 | €1,942 | -€1,766 | -47.6% |
| Furniture and vehicles | 24 | €1,822 | €6,187 | +€4,365 | +239.5% |
| Other tangible fixed assets | 26 | - | €1,250 | +€1,250 | |
| Current assets | 29/58 | €20,980 | €26,592 | +€5,612 | +26.8% |
| Amounts receivable within one year | 40/41 | €10,264 | €11,770 | +€1,506 | +14.7% |
| Trade receivables | 40 | €3,719 | €9,633 | +€5,915 | +159.0% |
| Other amounts receivable | 41 | €6,545 | €2,136 | -€4,409 | -67.4% |
| Cash at bank and in hand | 54/58 | €10,331 | €14,084 | +€3,753 | +36.3% |
| Deferred charges and accrued income | 490/1 | €385 | €738 | +€353 | +91.6% |
| Total equity and liabilities | 10/49 | €26,510 | €174,661 | +€148,150 | +558.8% |
| Equity | 10/15 | €16,393 | €30,191 | +€13,798 | +84.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €14,893 | €28,691 | +€13,798 | +92.6% |
| Distributable reserves | 133 | €14,893 | €28,691 | +€13,798 | +92.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €10,117 | €144,470 | +€134,352 | +1327.9% |
| Amounts payable after more than one year | 17 | - | €113,852 | +€113,852 | |
| Financial debts | 170/4 | - | €113,852 | +€113,852 | |
| Amounts payable within one year | 42/48 | €10,117 | €30,617 | +€20,500 | +202.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,917 | +€5,917 | |
| Trade debts | 44 | €0 | €8,825 | +€8,825 | |
| Suppliers | 440/4 | €0 | €8,825 | +€8,825 | |
| Taxes, remuneration and social security | 45 | €10,117 | €15,876 | +€5,758 | +56.9% |
| Taxes | 450/3 | €10,117 | €15,876 | +€5,758 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €9,675 | +€7,273 | +302.9% |
| Other operating charges | 640/8 | €449 | €14,061 | +€13,612 | +3029.3% |
| Gross operating margin | 9900 | €11,540 | €49,497 | +€37,957 | +328.9% |
| Operating profit (loss) | 9901 | €8,689 | €25,761 | +€17,072 | +196.5% |
| Financial income | 75/76B | €252 | €311 | +€59 | +23.4% |
| Recurring financial income | 75 | €252 | €311 | +€59 | +23.4% |
| Financial charges | 65/66B | €517 | €4,651 | +€4,134 | +799.4% |
| Recurring financial charges | 65 | €517 | €4,651 | +€4,134 | +799.4% |
| Profit (loss) for the period before taxes | 9903 | €8,424 | €21,420 | +€12,996 | +154.3% |
| Income taxes | 67/77 | €3,888 | €7,623 | +€3,734 | +96.0% |
| Profit (loss) for the period | 9904 | €4,536 | €13,798 | +€9,262 | +204.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,536 | €13,798 | +€9,262 | +204.2% |
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 10 October 2026 via checked.be.