JUACH: what changed
Two fiscal 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.
JUACH
Largest movements
- Tangible fixed assets -€23,960
down €23,960 (-6.5%), from €368,842 to €344,882
of which Furniture and vehicles: -€15,158
- Cash +€19,333
up €19,333 (+291.4%), from €6,634 to €25,967
mainly Depreciation (+€35,347) and Net result for the year (+€28,666)
- Reserves +€28,666
up €28,666 (+40.2%), from €71,381 to €100,047
of which Distributable reserves: +€28,666
- Debts after one year -€18,490
down €18,490 (-10.3%), from €179,491 to €161,001
- Other debts -€14,809
down €14,809 (-14.9%), from €99,124 to €84,315
- Gross operating margin +€27,819
up €27,819 (+46.4%), from €59,964 to €87,782
- Taxes +€6,340
up €6,340 (+105.8%), from €5,993 to €12,333
- Depreciation +€1,358
up €1,358 (+4.0%), from €33,988 to €35,347
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 | €400,073 | €399,388 | -€685 | -0.2% |
| Fixed assets | 21/28 | €368,842 | €344,882 | -€23,960 | -6.5% |
| Tangible fixed assets | 22/27 | €368,842 | €344,882 | -€23,960 | -6.5% |
| Land and buildings | 22 | €306,307 | €294,501 | -€11,805 | -3.9% |
| Plant, machinery and equipment | 23 | €4,631 | €7,635 | +€3,004 | +64.9% |
| Furniture and vehicles | 24 | €57,903 | €42,745 | -€15,158 | -26.2% |
| Current assets | 29/58 | €31,232 | €54,506 | +€23,275 | +74.5% |
| Amounts receivable within one year | 40/41 | €21,987 | €25,575 | +€3,588 | +16.3% |
| Trade receivables | 40 | €15,856 | €21,431 | +€5,575 | +35.2% |
| Other amounts receivable | 41 | €6,131 | €4,144 | -€1,986 | -32.4% |
| Cash at bank and in hand | 54/58 | €6,634 | €25,967 | +€19,333 | +291.4% |
| Deferred charges and accrued income | 490/1 | €2,611 | €2,964 | +€353 | +13.5% |
| Total equity and liabilities | 10/49 | €400,073 | €399,388 | -€685 | -0.2% |
| Equity | 10/15 | €77,581 | €106,247 | +€28,666 | +36.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,381 | €100,047 | +€28,666 | +40.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €69,526 | €98,192 | +€28,666 | +41.2% |
| Amounts payable | 17/49 | €322,492 | €293,141 | -€29,351 | -9.1% |
| Amounts payable after more than one year | 17 | €179,491 | €161,001 | -€18,490 | -10.3% |
| Financial debts | 170/4 | €179,491 | €161,001 | -€18,490 | -10.3% |
| Amounts payable within one year | 42/48 | €136,832 | €124,247 | -€12,585 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €19,504 | €19,504 | = | 0.0% |
| Trade debts | 44 | €12,844 | €13,739 | +€895 | +7.0% |
| Suppliers | 440/4 | €12,844 | €13,739 | +€895 | +7.0% |
| Taxes, remuneration and social security | 45 | €5,360 | €6,689 | +€1,329 | +24.8% |
| Taxes | 450/3 | €5,360 | €6,689 | +€1,329 | +24.8% |
| Other amounts payable | 47/48 | €99,124 | €84,315 | -€14,809 | -14.9% |
| Accrued charges and deferred income | 492/3 | €6,169 | €7,893 | +€1,724 | +27.9% |
| Remuneration, social security and pensions | 62 | €102 | - | -€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,988 | €35,347 | +€1,358 | +4.0% |
| Other operating charges | 640/8 | €4,138 | €4,053 | -€85 | -2.0% |
| Gross operating margin | 9900 | €59,964 | €87,782 | +€27,819 | +46.4% |
| Operating profit (loss) | 9901 | €21,736 | €48,383 | +€26,647 | +122.6% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.0% |
| Financial charges | 65/66B | €6,518 | €7,383 | +€865 | +13.3% |
| Recurring financial charges | 65 | €6,518 | €7,383 | +€865 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €15,230 | €40,999 | +€25,769 | +169.2% |
| Income taxes | 67/77 | €5,993 | €12,333 | +€6,340 | +105.8% |
| Profit (loss) for the period | 9904 | €9,238 | €28,666 | +€19,429 | +210.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,238 | €28,666 | +€19,429 | +210.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.