JUAPA: 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.
JUAPA
Largest movements
- Cash +€39,935
up €39,935 (+131%), from €30,401 to €70,336
mainly Other debts (+€48,392) and Receivables within one year (+€39,538)
- Receivables within one year -€39,538
down €39,538 (-73.4%), from €53,866 to €14,327
of which Other amounts receivable: -€43,417
- Tangible fixed assets -€20,553
down €20,553 (-56.5%), from €36,365 to €15,813
of which Plant, machinery and equipment: -€16,601
- Deferred charges and accrued income -€6,378
down €6,378 (-78.8%), from €8,092 to €1,714
- Debts after one year -€102,544
down €102,544 (-83.5%), from €122,738 to €20,194
of which Other amounts payable: -€63,573
- Other debts +€48,392
up €48,392, from €0 to €48,392
- Profit (loss) carried forward +€32,492
up €32,492, from -€31,657 to €835
- Tax, wage and social debts -€19,350
down €19,350 (-69.3%), from €27,908 to €8,559
of which Remuneration and social security: -€13,007
- Current portion of long-term debt +€13,548
up €13,548, from €0 to €13,548
- Depreciation -€3,217
down €3,217 (-13.5%), from €23,770 to €20,553
- Taxes +€2,024
new in 2025: €2,024
- Financial income +€2,001
up €2,001, from €0 to €2,001
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 | €130,955 | €104,422 | -€26,534 | -20.3% |
| Fixed assets | 21/28 | €38,597 | €18,044 | -€20,553 | -53.2% |
| Tangible fixed assets | 22/27 | €36,365 | €15,813 | -€20,553 | -56.5% |
| Land and buildings | 22 | €3,306 | €2,788 | -€518 | -15.7% |
| Plant, machinery and equipment | 23 | €28,510 | €11,909 | -€16,601 | -58.2% |
| Furniture and vehicles | 24 | €4 | €4 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,545 | €1,112 | -€3,433 | -75.5% |
| Financial fixed assets | 28 | €2,231 | €2,231 | = | 0.0% |
| Current assets | 29/58 | €92,359 | €86,378 | -€5,981 | -6.5% |
| Amounts receivable within one year | 40/41 | €53,866 | €14,327 | -€39,538 | -73.4% |
| Trade receivables | 40 | €10,227 | €14,105 | +€3,878 | +37.9% |
| Other amounts receivable | 41 | €43,639 | €222 | -€43,417 | -99.5% |
| Cash at bank and in hand | 54/58 | €30,401 | €70,336 | +€39,935 | +131% |
| Deferred charges and accrued income | 490/1 | €8,092 | €1,714 | -€6,378 | -78.8% |
| Total equity and liabilities | 10/49 | €130,955 | €104,422 | -€26,534 | -20.3% |
| Equity | 10/15 | -€29,657 | €2,835 | +€32,492 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,657 | €835 | +€32,492 | |
| Amounts payable | 17/49 | €160,613 | €101,587 | -€59,026 | -36.8% |
| Amounts payable after more than one year | 17 | €122,738 | €20,194 | -€102,544 | -83.5% |
| Financial debts | 170/4 | €59,165 | €20,194 | -€38,970 | -65.9% |
| Other amounts payable | 178/9 | €63,573 | - | -€63,573 | |
| Amounts payable within one year | 42/48 | €37,875 | €81,392 | +€43,518 | +115% |
| Current portion of amounts payable after more than one year | 42 | €0 | €13,548 | +€13,548 | |
| Trade debts | 44 | €9,966 | €10,894 | +€927 | +9.3% |
| Suppliers | 440/4 | €9,966 | €10,894 | +€927 | +9.3% |
| Taxes, remuneration and social security | 45 | €27,908 | €8,559 | -€19,350 | -69.3% |
| Taxes | 450/3 | €14,901 | €8,559 | -€6,343 | -42.6% |
| Remuneration and social security | 454/9 | €13,007 | - | -€13,007 | |
| Other amounts payable | 47/48 | €0 | €48,392 | +€48,392 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €209 | - | -€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,770 | €20,553 | -€3,217 | -13.5% |
| Other operating charges | 640/8 | €202 | €63 | -€139 | -68.7% |
| Gross operating margin | 9900 | €54,709 | €54,990 | +€282 | +0.5% |
| Operating profit (loss) | 9901 | €30,528 | €34,374 | +€3,846 | +12.6% |
| Financial income | 75/76B | €0 | €2,001 | +€2,001 | |
| Recurring financial income | 75 | €0 | €2,001 | +€2,001 | |
| Financial charges | 65/66B | €1,248 | €1,052 | -€196 | -15.7% |
| Recurring financial charges | 65 | €1,248 | €1,052 | -€196 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €29,280 | €35,323 | +€6,043 | +20.6% |
| Income taxes | 67/77 | - | €2,024 | +€2,024 | |
| Profit (loss) for the period | 9904 | €29,280 | €33,299 | +€4,019 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,280 | €33,299 | +€4,019 | +13.7% |
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 13 October 2026 via checked.be.