JUBEJOCA: 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.
JUBEJOCA
Largest movements
- Receivables within one year -€53,210
down €53,210 (-30.9%), from €172,226 to €119,017
of which Other amounts receivable: -€52,552
- Tax, wage and social debts -€56,173
down €56,173 (-66.0%), from €85,099 to €28,926
of which Taxes: -€55,223
- Profit (loss) carried forward -€10,392
down €10,392 (-15.4%), from -€67,699 to -€78,091
- Other debts +€9,822
up €9,822 (+26.4%), from €37,228 to €47,050
- Taxes -€11,692
down €11,692, from €181 to -€11,511
- Gross operating margin +€2,116
up €2,116 (+11.7%), from -€18,009 to -€15,893
- Other operating charges -€2,114
down €2,114 (-60.8%), from €3,479 to €1,365
- Financial charges +€1,061
up €1,061 (+149.6%), from €709 to €1,770
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €953,706 | €896,657 | -€57,049 | -6.0% |
| Fixed assets | 21/28 | €1,393 | €1,824 | +€432 | +31.0% |
| Tangible fixed assets | 22/27 | €1,393 | €1,824 | +€432 | +31.0% |
| Furniture and vehicles | 24 | €1,393 | €1,824 | +€432 | +31.0% |
| Current assets | 29/58 | €952,313 | €894,832 | -€57,481 | -6.0% |
| Amounts receivable after more than one year | 29 | €774,421 | €774,421 | = | 0.0% |
| Other amounts receivable | 291 | €774,421 | €774,421 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €172,226 | €119,017 | -€53,210 | -30.9% |
| Trade receivables | 40 | €9,588 | €8,931 | -€657 | -6.9% |
| Other amounts receivable | 41 | €162,638 | €110,086 | -€52,552 | -32.3% |
| Cash at bank and in hand | 54/58 | €5,666 | €819 | -€4,848 | -85.6% |
| Deferred charges and accrued income | 490/1 | - | €576 | +€576 | |
| Total equity and liabilities | 10/49 | €953,706 | €896,657 | -€57,049 | -6.0% |
| Equity | 10/15 | €19,680 | €9,288 | -€10,392 | -52.8% |
| Contributions | 10/11 | €17,046 | €17,046 | = | 0.0% |
| Reserves | 13 | €70,333 | €70,333 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,473 | €68,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,699 | -€78,091 | -€10,392 | -15.4% |
| Provisions and deferred taxes | 16 | €804,008 | €804,008 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €804,008 | €804,008 | = | 0.0% |
| Pensions and similar obligations | 160 | €804,008 | €804,008 | = | 0.0% |
| Amounts payable | 17/49 | €130,018 | €83,361 | -€46,657 | -35.9% |
| Amounts payable within one year | 42/48 | €130,018 | €83,361 | -€46,657 | -35.9% |
| Trade debts | 44 | €7,691 | €7,384 | -€307 | -4.0% |
| Suppliers | 440/4 | €7,691 | €7,384 | -€307 | -4.0% |
| Taxes, remuneration and social security | 45 | €85,099 | €28,926 | -€56,173 | -66.0% |
| Taxes | 450/3 | €84,149 | €28,926 | -€55,223 | -65.6% |
| Remuneration and social security | 454/9 | €950 | - | -€950 | |
| Other amounts payable | 47/48 | €37,228 | €47,050 | +€9,822 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €967 | -€48 | -4.8% |
| Other operating charges | 640/8 | €3,479 | €1,365 | -€2,114 | -60.8% |
| Non-recurring operating charges | 66A | - | €1,911 | +€1,911 | |
| Gross operating margin | 9900 | -€18,009 | -€15,893 | +€2,116 | +11.7% |
| Operating profit (loss) | 9901 | -€22,503 | -€20,136 | +€2,367 | +10.5% |
| Financial income | 75/76B | €7 | €3 | -€4 | -63.6% |
| Recurring financial income | 75 | €7 | €3 | -€4 | -63.6% |
| Financial charges | 65/66B | €709 | €1,770 | +€1,061 | +149.6% |
| Recurring financial charges | 65 | €709 | €1,770 | +€1,061 | +149.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,205 | -€21,903 | +€1,302 | +5.6% |
| Income taxes | 67/77 | €181 | -€11,511 | -€11,692 | |
| Profit (loss) for the period | 9904 | -€23,386 | -€10,392 | +€12,994 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,386 | -€10,392 | +€12,994 | +55.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.