Ju Yuan: 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 Yuan
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-52.2%), from €19,167 to €9,167
- Receivables within one year -€7,092
down €7,092 (-86.5%), from €8,203 to €1,111
- Stocks and contracts +€6,545
up €6,545 (+40.0%), from €16,350 to €22,895
- Tangible fixed assets -€2,489
down €2,489 (-61.4%), from €4,053 to €1,565
- Trade debts -€28,717
down €28,717 (-59.9%), from €47,911 to €19,194
- Profit (loss) carried forward +€19,173
up €19,173 (+28.1%), from -€68,264 to -€49,091
- Other debts -€13,149
no longer reported in 2025 (was €13,149)
- Tax, wage and social debts +€4,855
up €4,855 (+58.6%), from €8,282 to €13,137
of which Remuneration and social security: +€4,596
- Accrued charges and deferred income +€4,640
new in 2025: €4,640
- Gross operating margin +€19,157
up €19,157 (+32.6%), from €58,819 to €77,977
- Staff costs -€18,757
down €18,757 (-27.6%), from €67,930 to €49,173
- Financial income +€11,148
up €11,148 (+407%), from €2,739 to €13,887
- Financial charges -€3,804
down €3,804 (-25.5%), from €14,890 to €11,086
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 | €71,078 | €57,880 | -€13,198 | -18.6% |
| Fixed assets | 21/28 | €29,220 | €16,731 | -€12,489 | -42.7% |
| Intangible fixed assets | 21 | €19,167 | €9,167 | -€10,000 | -52.2% |
| Tangible fixed assets | 22/27 | €4,053 | €1,565 | -€2,489 | -61.4% |
| Plant, machinery and equipment | 23 | €4,053 | €1,565 | -€2,489 | -61.4% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €41,858 | €41,149 | -€710 | -1.7% |
| Stocks and contracts in progress | 3 | €16,350 | €22,895 | +€6,545 | +40.0% |
| Stocks | 30/36 | €16,350 | €22,895 | +€6,545 | +40.0% |
| Amounts receivable within one year | 40/41 | €8,203 | €1,111 | -€7,092 | -86.5% |
| Other amounts receivable | 41 | €8,203 | €1,111 | -€7,092 | -86.5% |
| Cash at bank and in hand | 54/58 | €17,306 | €17,143 | -€163 | -0.9% |
| Total equity and liabilities | 10/49 | €71,078 | €57,880 | -€13,198 | -18.6% |
| Equity | 10/15 | -€58,264 | -€39,091 | +€19,173 | +32.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,264 | -€49,091 | +€19,173 | +28.1% |
| Amounts payable | 17/49 | €129,342 | €96,970 | -€32,371 | -25.0% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,342 | €32,331 | -€37,011 | -53.4% |
| Trade debts | 44 | €47,911 | €19,194 | -€28,717 | -59.9% |
| Suppliers | 440/4 | €47,911 | €19,194 | -€28,717 | -59.9% |
| Taxes, remuneration and social security | 45 | €8,282 | €13,137 | +€4,855 | +58.6% |
| Taxes | 450/3 | - | €259 | +€259 | |
| Remuneration and social security | 454/9 | €8,282 | €12,878 | +€4,596 | +55.5% |
| Other amounts payable | 47/48 | €13,149 | - | -€13,149 | |
| Accrued charges and deferred income | 492/3 | - | €4,640 | +€4,640 | |
| Remuneration, social security and pensions | 62 | €67,930 | €49,173 | -€18,757 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,439 | €10,439 | = | 0.0% |
| Other operating charges | 640/8 | €2,428 | €1,993 | -€435 | -17.9% |
| Gross operating margin | 9900 | €58,819 | €77,977 | +€19,157 | +32.6% |
| Operating profit (loss) | 9901 | -€21,977 | €16,373 | +€38,349 | |
| Financial income | 75/76B | €2,739 | €13,887 | +€11,148 | +407% |
| Recurring financial income | 75 | €2,739 | €13,887 | +€11,148 | +407% |
| Financial charges | 65/66B | €14,890 | €11,086 | -€3,804 | -25.5% |
| Recurring financial charges | 65 | €14,890 | €11,086 | -€3,804 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,128 | €19,174 | +€53,302 | |
| Income taxes | 67/77 | €15 | €1 | -€15 | -94.4% |
| Profit (loss) for the period | 9904 | -€34,143 | €19,173 | +€53,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,143 | €19,173 | +€53,316 |
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 17 October 2026 via checked.be.