JU-TI: 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-TI
Largest movements
- Tangible fixed assets +€23,418
up €23,418 (+80.8%), from €28,987 to €52,405
of which Furniture and vehicles: +€26,166
- Cash -€7,516
down €7,516 (-68.6%), from €10,951 to €3,436
mainly Investment in fixed assets (net) (-€32,817) and Tax, wage and social debts (-€2,484)
- Stocks and contracts -€5,390
down €5,390 (-100%), from €5,390 to €0
- Deferred charges and accrued income -€1,384
down €1,384 (-67.3%), from €2,056 to €671
- Current portion of long-term debt +€5,025
up €5,025 (+64.9%), from €7,739 to €12,765
- Debts after one year +€2,827
up €2,827 (+36.1%), from €7,839 to €10,666
- Other debts +€2,593
up €2,593, from €0 to €2,593
- Tax, wage and social debts -€2,484
down €2,484 (-54.7%), from €4,538 to €2,054
- Trade debts +€730
up €730 (+25.1%), from €2,909 to €3,640
- Gross operating margin +€9,810
up €9,810 (+192%), from €5,112 to €14,923
- Depreciation +€6,728
up €6,728 (+252%), from €2,671 to €9,399
- Taxes +€2,137
up €2,137 (+219%), from €975 to €3,112
- Staff costs +€691
new in 2025: €691
- Financial charges +€255
up €255 (+55.2%), from €462 to €716
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 | €51,312 | €60,227 | +€8,916 | +17.4% |
| Fixed assets | 21/28 | €28,987 | €52,405 | +€23,418 | +80.8% |
| Tangible fixed assets | 22/27 | €28,987 | €52,405 | +€23,418 | +80.8% |
| Land and buildings | 22 | €14,463 | €13,463 | -€1,000 | -6.9% |
| Plant, machinery and equipment | 23 | €11,198 | €9,450 | -€1,748 | -15.6% |
| Furniture and vehicles | 24 | €3,325 | €29,492 | +€26,166 | +787% |
| Current assets | 29/58 | €22,325 | €7,823 | -€14,502 | -65.0% |
| Stocks and contracts in progress | 3 | €5,390 | €0 | -€5,390 | -100% |
| Stocks | 30/36 | €5,390 | €0 | -€5,390 | -100% |
| Amounts receivable within one year | 40/41 | €3,928 | €3,715 | -€213 | -5.4% |
| Trade receivables | 40 | €2,356 | €3,261 | +€906 | +38.4% |
| Other amounts receivable | 41 | €1,573 | €454 | -€1,118 | -71.1% |
| Cash at bank and in hand | 54/58 | €10,951 | €3,436 | -€7,516 | -68.6% |
| Deferred charges and accrued income | 490/1 | €2,056 | €671 | -€1,384 | -67.3% |
| Total equity and liabilities | 10/49 | €51,312 | €60,227 | +€8,916 | +17.4% |
| Equity | 10/15 | €28,286 | €28,511 | +€225 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,686 | €9,911 | +€225 | +2.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,686 | €9,911 | +€225 | +2.3% |
| Amounts payable | 17/49 | €23,025 | €31,717 | +€8,691 | +37.7% |
| Amounts payable after more than one year | 17 | €7,839 | €10,666 | +€2,827 | +36.1% |
| Financial debts | 170/4 | €7,839 | €10,666 | +€2,827 | +36.1% |
| Amounts payable within one year | 42/48 | €15,187 | €21,051 | +€5,864 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €7,739 | €12,765 | +€5,025 | +64.9% |
| Trade debts | 44 | €2,909 | €3,640 | +€730 | +25.1% |
| Suppliers | 440/4 | €2,909 | €3,640 | +€730 | +25.1% |
| Taxes, remuneration and social security | 45 | €4,538 | €2,054 | -€2,484 | -54.7% |
| Taxes | 450/3 | €4,538 | €2,054 | -€2,484 | -54.7% |
| Other amounts payable | 47/48 | €0 | €2,593 | +€2,593 | |
| Non-recurring operating income | 76A | €46 | €14,514 | +€14,468 | +31,249% |
| Remuneration, social security and pensions | 62 | - | €691 | +€691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,671 | €9,399 | +€6,728 | +252% |
| Other operating charges | 640/8 | €1,033 | €848 | -€185 | -17.9% |
| Gross operating margin | 9900 | €5,112 | €14,923 | +€9,810 | +192% |
| Operating profit (loss) | 9901 | €1,408 | €3,985 | +€2,577 | +183% |
| Financial income | 75/76B | €32 | €68 | +€35 | +111% |
| Recurring financial income | 75 | €32 | €68 | +€35 | +111% |
| Financial charges | 65/66B | €462 | €716 | +€255 | +55.2% |
| Recurring financial charges | 65 | €462 | €716 | +€255 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €979 | €3,336 | +€2,358 | +241% |
| Income taxes | 67/77 | €975 | €3,112 | +€2,137 | +219% |
| Profit (loss) for the period | 9904 | €4 | €225 | +€221 | +6,137% |
| Profit (loss) for the period to be appropriated | 9905 | €4 | €225 | +€221 | +6,137% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.