JUAC: 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.
JUAC
Largest movements
- Stocks and contracts +€18,139
up €18,139 (+77.6%), from €23,380 to €41,519
- Profit (loss) carried forward +€19,856
up €19,856, from -€7,030 to €12,826
- Tax, wage and social debts -€2,232
down €2,232 (-17.6%), from €12,652 to €10,420
- Trade debts +€595
new in 2022: €595
- Gross operating margin +€3,971
up €3,971 (+20.4%), from €19,451 to €23,422
- Taxes +€3,150
new in 2022: €3,150
- Other operating charges +€248
up €248, from €0 to €248
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,404 | €42,825 | +€18,421 | +75.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €24,404 | €42,825 | +€18,421 | +75.5% |
| Stocks and contracts in progress | 3 | €23,380 | €41,519 | +€18,139 | +77.6% |
| Stocks | 30/36 | €23,380 | €41,519 | +€18,139 | +77.6% |
| Amounts receivable within one year | 40/41 | €998 | €1,290 | +€292 | +29.3% |
| Trade receivables | 40 | €958 | €1,250 | +€292 | +30.5% |
| Other amounts receivable | 41 | €40 | €40 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26 | €16 | -€10 | -38.5% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €24,404 | €42,825 | +€18,421 | +75.5% |
| Equity | 10/15 | €11,570 | €31,426 | +€19,856 | +172% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,030 | €12,826 | +€19,856 | |
| Amounts payable | 17/49 | €12,834 | €11,399 | -€1,435 | -11.2% |
| Amounts payable within one year | 42/48 | €12,834 | €11,399 | -€1,435 | -11.2% |
| Trade debts | 44 | - | €595 | +€595 | |
| Suppliers | 440/4 | - | €595 | +€595 | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €12,652 | €10,420 | -€2,232 | -17.6% |
| Taxes | 450/3 | €12,652 | €10,420 | -€2,232 | -17.6% |
| Other amounts payable | 47/48 | €182 | €384 | +€202 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €0 | -€99 | -100% |
| Other operating charges | 640/8 | €0 | €248 | +€248 | |
| Gross operating margin | 9900 | €19,451 | €23,422 | +€3,971 | +20.4% |
| Operating profit (loss) | 9901 | €19,352 | €23,174 | +€3,822 | +19.7% |
| Financial charges | 65/66B | €78 | €168 | +€90 | +115% |
| Recurring financial charges | 65 | €78 | €168 | +€90 | +115% |
| Profit (loss) for the period before taxes | 9903 | €19,274 | €23,006 | +€3,732 | +19.4% |
| Income taxes | 67/77 | - | €3,150 | +€3,150 | |
| Profit (loss) for the period | 9904 | €19,274 | €19,856 | +€582 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,274 | €19,856 | +€582 | +3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.