JUANBEKU: 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.
JUANBEKU
Largest movements
- Tangible fixed assets -€29,544
down €29,544 (-7.2%), from €407,537 to €377,993
of which Leasing and similar rights: -€20,000
- Cash -€27,925
down €27,925 (-14.1%), from €197,872 to €169,947
mainly Contributions, distributions and other (-€351,103) and Debts after one year (-€23,312)
- Receivables within one year -€11,670
down €11,670 (-9.9%), from €117,636 to €105,966
of which Trade receivables: -€8,454
- Reserves -€335,247
down €335,247 (-47.8%), from €700,769 to €365,522
of which Distributable reserves: -€335,247
- Other debts +€334,975
up €334,975 (+2,535%), from €13,212 to €348,186
- Debts after one year -€23,312
down €23,312 (-12.1%), from €193,120 to €169,808
- Trade debts -€22,754
down €22,754 (-21.0%), from €108,534 to €85,780
- Gross operating margin +€6,603
up €6,603 (+10.1%), from €65,218 to €71,822
- Depreciation -€5,310
down €5,310 (-20.1%), from €26,463 to €21,153
- Other operating charges +€4,994
up €4,994 (+85.3%), from €5,852 to €10,846
- Financial charges -€1,588
down €1,588 (-14.2%), from €11,166 to €9,578
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 | €1,054,229 | €1,001,386 | -€52,842 | -5.0% |
| Fixed assets | 21/28 | €407,537 | €377,993 | -€29,544 | -7.2% |
| Tangible fixed assets | 22/27 | €407,537 | €377,993 | -€29,544 | -7.2% |
| Land and buildings | 22 | €197,762 | €197,125 | -€637 | -0.3% |
| Plant, machinery and equipment | 23 | €9,775 | €868 | -€8,907 | -91.1% |
| Leasing and similar rights | 25 | €200,000 | €180,000 | -€20,000 | -10.0% |
| Current assets | 29/58 | €646,692 | €623,393 | -€23,299 | -3.6% |
| Stocks and contracts in progress | 3 | €75,343 | €84,021 | +€8,678 | +11.5% |
| Stocks | 30/36 | €75,343 | €84,021 | +€8,678 | +11.5% |
| Amounts receivable within one year | 40/41 | €117,636 | €105,966 | -€11,670 | -9.9% |
| Trade receivables | 40 | €106,896 | €98,442 | -€8,454 | -7.9% |
| Other amounts receivable | 41 | €10,740 | €7,524 | -€3,216 | -29.9% |
| Current investments | 50/53 | €252,008 | €253,142 | +€1,134 | +0.5% |
| Cash at bank and in hand | 54/58 | €197,872 | €169,947 | -€27,925 | -14.1% |
| Deferred charges and accrued income | 490/1 | €3,833 | €10,317 | +€6,485 | +169% |
| Total equity and liabilities | 10/49 | €1,054,229 | €1,001,386 | -€52,842 | -5.0% |
| Equity | 10/15 | €706,974 | €371,728 | -€335,247 | -47.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €700,769 | €365,522 | -€335,247 | -47.8% |
| Tax-exempt reserves | 132 | €43,023 | €43,023 | = | 0.0% |
| Distributable reserves | 133 | €657,746 | €322,500 | -€335,247 | -51.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €347,254 | €629,658 | +€282,404 | +81.3% |
| Amounts payable after more than one year | 17 | €193,120 | €169,808 | -€23,312 | -12.1% |
| Financial debts | 170/4 | €193,120 | €169,808 | -€23,312 | -12.1% |
| Amounts payable within one year | 42/48 | €153,277 | €459,850 | +€306,573 | +200% |
| Current portion of amounts payable after more than one year | 42 | €22,624 | €23,312 | +€688 | +3.0% |
| Trade debts | 44 | €108,534 | €85,780 | -€22,754 | -21.0% |
| Suppliers | 440/4 | €108,534 | €85,780 | -€22,754 | -21.0% |
| Taxes, remuneration and social security | 45 | €8,907 | €2,572 | -€6,336 | -71.1% |
| Taxes | 450/3 | €8,007 | €1,664 | -€6,343 | -79.2% |
| Remuneration and social security | 454/9 | €900 | €908 | +€8 | +0.8% |
| Other amounts payable | 47/48 | €13,212 | €348,186 | +€334,975 | +2,535% |
| Accrued charges and deferred income | 492/3 | €857 | €0 | -€857 | -100% |
| Non-recurring operating income | 76A | €24,102 | €0 | -€24,102 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,463 | €21,153 | -€5,310 | -20.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €195 | +€195 | |
| Other operating charges | 640/8 | €5,852 | €10,846 | +€4,994 | +85.3% |
| Non-recurring operating charges | 66A | €0 | €9,323 | +€9,323 | |
| Gross operating margin | 9900 | €65,218 | €71,822 | +€6,603 | +10.1% |
| Operating profit (loss) | 9901 | €32,904 | €30,304 | -€2,599 | -7.9% |
| Financial income | 75/76B | €961 | €1,672 | +€711 | +74.0% |
| Recurring financial income | 75 | €961 | €1,672 | +€711 | +74.0% |
| Financial charges | 65/66B | €11,166 | €9,578 | -€1,588 | -14.2% |
| Recurring financial charges | 65 | €11,166 | €9,578 | -€1,588 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €22,698 | €22,398 | -€300 | -1.3% |
| Income taxes | 67/77 | €6,503 | €6,542 | +€39 | +0.6% |
| Profit (loss) for the period | 9904 | €16,196 | €15,856 | -€340 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,196 | €15,856 | -€340 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.