JUC BE: 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.
JUC BE
Largest movements
- Receivables within one year +€156,856
up €156,856 (+303.4%), from €51,706 to €208,563
of which Other amounts receivable: +€186,350
- Cash -€14,702
down €14,702 (-76.6%), from €19,189 to €4,486
mainly Receivables within one year (-€156,856) and Tax, wage and social debts (-€23,362)
- Other debts +€172,927
up €172,927 (+102.6%), from €168,596 to €341,523
- Tax, wage and social debts -€23,362
down €23,362 (-100.0%), from €23,362 to €0
of which Remuneration and social security: -€23,362
- Trade debts -€15,652
down €15,652 (-36.1%), from €43,386 to €27,734
- Profit (loss) carried forward +€6,632
up €6,632 (+4.2%), from -€158,201 to -€151,568
- Staff costs -€267,488
down €267,488 (-97.5%), from €274,393 to €6,906
- Gross operating margin -€133,959
down €133,959 (-88.8%), from €150,879 to €16,919
- Other operating charges +€2,024
new in 2025: €2,024
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 | €82,144 | €222,689 | +€140,545 | +171.1% |
| Fixed assets | 21/28 | €3,143 | €3,143 | = | 0.0% |
| Financial fixed assets | 28 | €3,143 | €3,143 | = | 0.0% |
| Current assets | 29/58 | €79,002 | €219,547 | +€140,545 | +177.9% |
| Amounts receivable within one year | 40/41 | €51,706 | €208,563 | +€156,856 | +303.4% |
| Trade receivables | 40 | €29,494 | €0 | -€29,494 | -100.0% |
| Other amounts receivable | 41 | €22,213 | €208,563 | +€186,350 | +838.9% |
| Cash at bank and in hand | 54/58 | €19,189 | €4,486 | -€14,702 | -76.6% |
| Deferred charges and accrued income | 490/1 | €8,107 | €6,498 | -€1,609 | -19.8% |
| Total equity and liabilities | 10/49 | €82,144 | €222,689 | +€140,545 | +171.1% |
| Equity | 10/15 | -€153,201 | -€146,568 | +€6,632 | +4.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,201 | -€151,568 | +€6,632 | +4.2% |
| Amounts payable | 17/49 | €235,345 | €369,258 | +€133,913 | +56.9% |
| Amounts payable within one year | 42/48 | €235,345 | €369,258 | +€133,913 | +56.9% |
| Trade debts | 44 | €43,386 | €27,734 | -€15,652 | -36.1% |
| Suppliers | 440/4 | €43,386 | €27,734 | -€15,652 | -36.1% |
| Taxes, remuneration and social security | 45 | €23,362 | €0 | -€23,362 | -100.0% |
| Taxes | 450/3 | €0 | €0 | -€0 | -100.0% |
| Remuneration and social security | 454/9 | €23,362 | €0 | -€23,362 | -100.0% |
| Other amounts payable | 47/48 | €168,596 | €341,523 | +€172,927 | +102.6% |
| Remuneration, social security and pensions | 62 | €274,393 | €6,906 | -€267,488 | -97.5% |
| Other operating charges | 640/8 | - | €2,024 | +€2,024 | |
| Gross operating margin | 9900 | €150,879 | €16,919 | -€133,959 | -88.8% |
| Operating profit (loss) | 9901 | -€123,515 | €7,989 | +€131,504 | |
| Financial income | 75/76B | €14 | €3 | -€11 | -76.7% |
| Recurring financial income | 75 | €14 | €3 | -€11 | -76.7% |
| Financial charges | 65/66B | €2,277 | €1,360 | -€916 | -40.2% |
| Recurring financial charges | 65 | €2,277 | €1,360 | -€916 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | -€125,777 | €6,632 | +€132,409 | |
| Profit (loss) for the period | 9904 | -€125,777 | €6,632 | +€132,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€125,777 | €6,632 | +€132,409 |
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 2 October 2026 via checked.be.