JUCAN: 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.
JUCAN
Largest movements
- Cash -€93,750
down €93,750 (-74.5%), from €125,895 to €32,145
- Receivables within one year +€13,989
up €13,989 (+25.4%), from €55,115 to €69,103
- Receivables after one year +€6,833
up €6,833 (+4.0%), from €169,122 to €175,955
- Profit (loss) carried forward -€40,535
down €40,535 (-159.4%), from -€25,433 to -€65,968
- Tax, wage and social debts -€21,354
down €21,354 (-74.2%), from €28,763 to €7,409
- Trade debts -€5,140
down €5,140 (-58.5%), from €8,794 to €3,654
- Other debts -€4,291
down €4,291 (-4.3%), from €99,224 to €94,934
- Taxes -€33,221
no longer reported in 2024 (was €33,221)
- Gross operating margin -€28,166
down €28,166, from €24,890 to -€3,276
- Financial charges -€4,831
down €4,831 (-91.8%), from €5,262 to €431
- Other operating charges -€3,518
down €3,518 (-68.2%), from €5,155 to €1,637
- Financial income -€747
down €747 (-17.0%), from €4,404 to €3,657
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350,132 | €277,203 | -€72,929 | -20.8% |
| Current assets | 29/58 | €350,132 | €277,203 | -€72,929 | -20.8% |
| Amounts receivable after more than one year | 29 | €169,122 | €175,955 | +€6,833 | +4.0% |
| Other amounts receivable | 291 | €169,122 | €175,955 | +€6,833 | +4.0% |
| Amounts receivable within one year | 40/41 | €55,115 | €69,103 | +€13,989 | +25.4% |
| Other amounts receivable | 41 | €55,115 | €69,103 | +€13,989 | +25.4% |
| Cash at bank and in hand | 54/58 | €125,895 | €32,145 | -€93,750 | -74.5% |
| Total equity and liabilities | 10/49 | €350,132 | €277,203 | -€72,929 | -20.8% |
| Equity | 10/15 | €210,127 | €169,592 | -€40,535 | -19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €229,360 | €229,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €79,360 | €79,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €79,360 | €79,360 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,433 | -€65,968 | -€40,535 | -159.4% |
| Amounts payable | 17/49 | €140,005 | €107,611 | -€32,394 | -23.1% |
| Amounts payable within one year | 42/48 | €138,540 | €107,611 | -€30,929 | -22.3% |
| Financial debts | 43 | €1,759 | €1,615 | -€144 | -8.2% |
| Credit institutions | 430/8 | €1,759 | €1,615 | -€144 | -8.2% |
| Trade debts | 44 | €8,794 | €3,654 | -€5,140 | -58.5% |
| Suppliers | 440/4 | €8,794 | €3,654 | -€5,140 | -58.5% |
| Taxes, remuneration and social security | 45 | €28,763 | €7,409 | -€21,354 | -74.2% |
| Taxes | 450/3 | €28,763 | €7,409 | -€21,354 | -74.2% |
| Other amounts payable | 47/48 | €99,224 | €94,934 | -€4,291 | -4.3% |
| Accrued charges and deferred income | 492/3 | €1,465 | - | -€1,465 | |
| Non-recurring operating income | 76A | €101,643 | - | -€101,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | - | -€232 | |
| Other operating charges | 640/8 | €5,155 | €1,637 | -€3,518 | -68.2% |
| Gross operating margin | 9900 | €24,890 | -€3,276 | -€28,166 | |
| Operating profit (loss) | 9901 | €19,503 | -€4,914 | -€24,417 | |
| Financial income | 75/76B | €4,404 | €3,657 | -€747 | -17.0% |
| Recurring financial income | 75 | €4,404 | €3,657 | -€747 | -17.0% |
| Financial charges | 65/66B | €5,262 | €431 | -€4,831 | -91.8% |
| Recurring financial charges | 65 | €5,262 | €431 | -€4,831 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | €18,645 | -€1,688 | -€20,333 | |
| Income taxes | 67/77 | €33,221 | - | -€33,221 | |
| Profit (loss) for the period | 9904 | -€14,576 | -€1,688 | +€12,888 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,576 | -€1,688 | +€12,888 | +88.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.