JUAL IMPORT SRL: 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.
JUAL IMPORT SRL
Largest movements
- Receivables within one year -€60,221
down €60,221 (-47.0%), from €128,158 to €67,937
of which Trade receivables: -€60,232
- Stocks and contracts +€28,066
up €28,066 (+715.9%), from €3,921 to €31,986
- Cash -€12,281
down €12,281 (-13.5%), from €90,864 to €78,583
mainly Trade debts (-€52,108) and Stocks and contracts (-€28,066)
- Tangible fixed assets -€7,243
down €7,243 (-100.0%), from €7,243 to €0
- Trade debts -€52,108
down €52,108 (-98.2%), from €53,089 to €981
- Tax, wage and social debts -€10,243
down €10,243 (-27.7%), from €36,973 to €26,730
of which Taxes: -€10,243
- Other debts +€6,359
up €6,359 (+12.9%), from €49,243 to €55,603
- Reserves +€4,100
up €4,100 (+9.5%), from €42,950 to €47,050
- Gross operating margin -€7,276
down €7,276 (-28.6%), from €25,446 to €18,170
- Taxes -€2,006
down €2,006 (-51.1%), from €3,928 to €1,922
- Depreciation -€1,837
down €1,837 (-20.2%), from €9,080 to €7,243
- Other operating charges +€414
up €414 (+66.9%), from €618 to €1,032
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 | €231,292 | €179,438 | -€51,854 | -22.4% |
| Fixed assets | 21/28 | €7,268 | €25 | -€7,243 | -99.7% |
| Tangible fixed assets | 22/27 | €7,243 | €0 | -€7,243 | -100.0% |
| Furniture and vehicles | 24 | €7,243 | €0 | -€7,243 | -100.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €224,023 | €179,413 | -€44,610 | -19.9% |
| Stocks and contracts in progress | 3 | €3,921 | €31,986 | +€28,066 | +715.9% |
| Stocks | 30/36 | €3,921 | €31,986 | +€28,066 | +715.9% |
| Amounts receivable within one year | 40/41 | €128,158 | €67,937 | -€60,221 | -47.0% |
| Trade receivables | 40 | €128,133 | €67,901 | -€60,232 | -47.0% |
| Other amounts receivable | 41 | €24 | €36 | +€11 | +46.3% |
| Cash at bank and in hand | 54/58 | €90,864 | €78,583 | -€12,281 | -13.5% |
| Deferred charges and accrued income | 490/1 | €1,081 | €907 | -€175 | -16.1% |
| Total equity and liabilities | 10/49 | €231,292 | €179,438 | -€51,854 | -22.4% |
| Equity | 10/15 | €88,259 | €92,413 | +€4,155 | +4.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €42,950 | €47,050 | +€4,100 | +9.5% |
| Distributable reserves | 133 | €42,950 | €47,050 | +€4,100 | +9.5% |
| Profit (loss) carried forward | 14 | €15,309 | €15,363 | +€55 | +0.4% |
| Amounts payable | 17/49 | €143,033 | €87,025 | -€56,008 | -39.2% |
| Amounts payable within one year | 42/48 | €139,305 | €83,313 | -€55,992 | -40.2% |
| Trade debts | 44 | €53,089 | €981 | -€52,108 | -98.2% |
| Suppliers | 440/4 | €53,089 | €981 | -€52,108 | -98.2% |
| Taxes, remuneration and social security | 45 | €36,973 | €26,730 | -€10,243 | -27.7% |
| Taxes | 450/3 | €35,973 | €25,730 | -€10,243 | -28.5% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €49,243 | €55,603 | +€6,359 | +12.9% |
| Accrued charges and deferred income | 492/3 | €3,728 | €3,712 | -€16 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,080 | €7,243 | -€1,837 | -20.2% |
| Other operating charges | 640/8 | €618 | €1,032 | +€414 | +66.9% |
| Gross operating margin | 9900 | €25,446 | €18,170 | -€7,276 | -28.6% |
| Operating profit (loss) | 9901 | €15,748 | €9,895 | -€5,853 | -37.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €3,824 | €3,818 | -€6 | -0.1% |
| Recurring financial charges | 65 | €3,824 | €3,818 | -€6 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €11,925 | €6,077 | -€5,848 | -49.0% |
| Income taxes | 67/77 | €3,928 | €1,922 | -€2,006 | -51.1% |
| Profit (loss) for the period | 9904 | €7,996 | €4,155 | -€3,842 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,996 | €4,155 | -€3,842 | -48.0% |
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 9 October 2026 via checked.be.