JUAX: 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.
JUAX
Largest movements
- Cash -€252,603
down €252,603 (-48.8%), from €517,484 to €264,881
mainly Contributions, distributions and other (-€681,779) and Trade debts (-€8,613)
- Receivables within one year -€10,046
down €10,046 (-100.0%), from €10,046 to €0
- Reserves -€423,977
down €423,977 (-100.0%), from €423,977 to €0
- Other debts +€127,736
up €127,736 (+139.7%), from €91,420 to €219,156
- Tax, wage and social debts +€38,690
up €38,690 (+2113.0%), from €1,831 to €40,521
- Trade debts -€8,613
down €8,613 (-82.8%), from €10,403 to €1,790
- Gross operating margin +€232,007
up €232,007 (+221.1%), from €104,951 to €336,958
- Taxes +€55,678
up €55,678 (+219.6%), from €25,358 to €81,036
- Financial income -€10,641
down €10,641 (-53.1%), from €20,049 to €9,407
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 | €546,232 | €280,526 | -€265,705 | -48.6% |
| Fixed assets | 21/28 | €15,487 | €12,209 | -€3,278 | -21.2% |
| Tangible fixed assets | 22/27 | €9,987 | €6,709 | -€3,278 | -32.8% |
| Plant, machinery and equipment | 23 | €275 | €0 | -€275 | -100.0% |
| Furniture and vehicles | 24 | €7,748 | €5,108 | -€2,640 | -34.1% |
| Other tangible fixed assets | 26 | €1,964 | €1,602 | -€363 | -18.5% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €530,744 | €268,317 | -€262,428 | -49.4% |
| Amounts receivable within one year | 40/41 | €10,046 | €0 | -€10,046 | -100.0% |
| Other amounts receivable | 41 | €10,046 | €0 | -€10,046 | -100.0% |
| Cash at bank and in hand | 54/58 | €517,484 | €264,881 | -€252,603 | -48.8% |
| Deferred charges and accrued income | 490/1 | €3,214 | €3,435 | +€221 | +6.9% |
| Total equity and liabilities | 10/49 | €546,232 | €280,526 | -€265,705 | -48.6% |
| Equity | 10/15 | €442,577 | €18,600 | -€423,977 | -95.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €423,977 | €0 | -€423,977 | -100.0% |
| Distributable reserves | 133 | €423,977 | €0 | -€423,977 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,654 | €261,926 | +€158,272 | +152.7% |
| Amounts payable within one year | 42/48 | €103,654 | €261,926 | +€158,272 | +152.7% |
| Financial debts | 43 | - | €458 | +€458 | |
| Credit institutions | 430/8 | - | €458 | +€458 | |
| Trade debts | 44 | €10,403 | €1,790 | -€8,613 | -82.8% |
| Suppliers | 440/4 | €10,403 | €1,790 | -€8,613 | -82.8% |
| Taxes, remuneration and social security | 45 | €1,831 | €40,521 | +€38,690 | +2113.0% |
| Taxes | 450/3 | €1,831 | €40,521 | +€38,690 | +2113.0% |
| Other amounts payable | 47/48 | €91,420 | €219,156 | +€127,736 | +139.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,977 | €3,278 | +€301 | +10.1% |
| Other operating charges | 640/8 | €1,281 | €855 | -€426 | -33.2% |
| Gross operating margin | 9900 | €104,951 | €336,958 | +€232,007 | +221.1% |
| Operating profit (loss) | 9901 | €100,693 | €332,825 | +€232,132 | +230.5% |
| Financial income | 75/76B | €20,049 | €9,407 | -€10,641 | -53.1% |
| Recurring financial income | 75 | €20,049 | €9,407 | -€10,641 | -53.1% |
| Financial charges | 65/66B | €3,888 | €3,395 | -€493 | -12.7% |
| Recurring financial charges | 65 | €3,888 | €3,395 | -€493 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €116,854 | €338,837 | +€221,983 | +190.0% |
| Income taxes | 67/77 | €25,358 | €81,036 | +€55,678 | +219.6% |
| Profit (loss) for the period | 9904 | €91,496 | €257,801 | +€166,305 | +181.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,496 | €257,801 | +€166,305 | +181.8% |
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 30 September 2026 via checked.be.