Juangu: 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.
Juangu
Largest movements
- Cash -€125,262
down €125,262 (-70.4%), from €177,813 to €52,551
mainly Contributions, distributions and other (-€176,470) and Tax, wage and social debts (-€15,826)
- Deferred charges and accrued income -€7,154
down €7,154 (-45.2%), from €15,835 to €8,681
- Receivables within one year +€3,406
up €3,406 (+19.9%), from €17,083 to €20,488
of which Trade receivables: +€3,431
- Tangible fixed assets -€3,028
down €3,028 (-27.7%), from €10,918 to €7,890
of which Furniture and vehicles: -€2,560
- Reserves -€110,811
down €110,811 (-62.8%), from €176,470 to €65,659
- Tax, wage and social debts -€15,826
down €15,826 (-48.8%), from €32,413 to €16,587
of which Taxes: -€15,826
- Trade debts -€4,233
down €4,233 (-76.5%), from €5,533 to €1,300
- Financial income -€2,223
down €2,223 (-99.8%), from €2,228 to €5
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 | €221,649 | €89,611 | -€132,038 | -59.6% |
| Fixed assets | 21/28 | €10,918 | €7,890 | -€3,028 | -27.7% |
| Tangible fixed assets | 22/27 | €10,918 | €7,890 | -€3,028 | -27.7% |
| Plant, machinery and equipment | 23 | €190 | €51 | -€139 | -73.0% |
| Furniture and vehicles | 24 | €8,089 | €5,529 | -€2,560 | -31.6% |
| Other tangible fixed assets | 26 | €2,639 | €2,309 | -€330 | -12.5% |
| Current assets | 29/58 | €210,731 | €81,721 | -€129,010 | -61.2% |
| Amounts receivable within one year | 40/41 | €17,083 | €20,488 | +€3,406 | +19.9% |
| Trade receivables | 40 | €17,057 | €20,488 | +€3,431 | +20.1% |
| Other amounts receivable | 41 | €25 | €0 | -€25 | -100% |
| Cash at bank and in hand | 54/58 | €177,813 | €52,551 | -€125,262 | -70.4% |
| Deferred charges and accrued income | 490/1 | €15,835 | €8,681 | -€7,154 | -45.2% |
| Total equity and liabilities | 10/49 | €221,649 | €89,611 | -€132,038 | -59.6% |
| Equity | 10/15 | €178,470 | €67,659 | -€110,811 | -62.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €176,470 | €65,659 | -€110,811 | -62.8% |
| Distributable reserves | 133 | €176,470 | €65,659 | -€110,811 | -62.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,179 | €21,952 | -€21,227 | -49.2% |
| Amounts payable within one year | 42/48 | €40,580 | €19,361 | -€21,219 | -52.3% |
| Trade debts | 44 | €5,533 | €1,300 | -€4,233 | -76.5% |
| Suppliers | 440/4 | €5,533 | €1,300 | -€4,233 | -76.5% |
| Taxes, remuneration and social security | 45 | €32,413 | €16,587 | -€15,826 | -48.8% |
| Taxes | 450/3 | €29,161 | €13,335 | -€15,826 | -54.3% |
| Remuneration and social security | 454/9 | €3,252 | €3,252 | = | 0.0% |
| Other amounts payable | 47/48 | €2,634 | €1,474 | -€1,160 | -44.0% |
| Accrued charges and deferred income | 492/3 | €2,599 | €2,591 | -€9 | -0.3% |
| Non-recurring operating income | 76A | €835 | €0 | -€835 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,557 | €3,028 | +€471 | +18.4% |
| Other operating charges | 640/8 | €1,491 | €1,160 | -€331 | -22.2% |
| Non-recurring operating charges | 66A | €765 | €0 | -€765 | -100% |
| Gross operating margin | 9900 | €89,067 | €89,337 | +€270 | +0.3% |
| Operating profit (loss) | 9901 | €84,254 | €85,149 | +€895 | +1.1% |
| Financial income | 75/76B | €2,228 | €5 | -€2,223 | -99.8% |
| Recurring financial income | 75 | €2,228 | €5 | -€2,223 | -99.8% |
| Financial charges | 65/66B | €1,102 | €1,383 | +€280 | +25.4% |
| Recurring financial charges | 65 | €1,102 | €1,383 | +€280 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €85,380 | €83,771 | -€1,609 | -1.9% |
| Income taxes | 67/77 | €18,893 | €18,112 | -€780 | -4.1% |
| Profit (loss) for the period | 9904 | €66,487 | €65,659 | -€828 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,487 | €65,659 | -€828 | -1.2% |
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 17 October 2026 via checked.be.