JUCAP: 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.
JUCAP
Largest movements
- Cash +€21,379
up €21,379 (+90.0%), from €23,756 to €45,135
mainly Net result for the year (+€32,468) and Depreciation (+€5,640)
- Tangible fixed assets -€3,589
down €3,589 (-24.8%), from €14,475 to €10,886
of which Furniture and vehicles: -€3,395
- Receivables within one year -€728
down €728 (-51.5%), from €1,415 to €686
- Profit (loss) carried forward +€32,468
up €32,468 (+36.8%), from -€88,179 to -€55,711
- Other debts -€18,135
down €18,135 (-38.8%), from €46,781 to €28,646
- Trade debts +€1,779
up €1,779 (+36.9%), from €4,817 to €6,596
- Accrued charges and deferred income +€950
up €950 (+77.5%), from €1,226 to €2,176
- Gross operating margin +€12,975
up €12,975 (+49.3%), from €26,330 to €39,305
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,645 | €56,707 | +€17,062 | +43.0% |
| Fixed assets | 21/28 | €14,475 | €10,886 | -€3,589 | -24.8% |
| Tangible fixed assets | 22/27 | €14,475 | €10,886 | -€3,589 | -24.8% |
| Furniture and vehicles | 24 | €13,405 | €10,010 | -€3,395 | -25.3% |
| Other tangible fixed assets | 26 | €1,070 | €876 | -€194 | -18.1% |
| Current assets | 29/58 | €25,170 | €45,821 | +€20,651 | +82.0% |
| Amounts receivable within one year | 40/41 | €1,415 | €686 | -€728 | -51.5% |
| Other amounts receivable | 41 | €1,415 | €686 | -€728 | -51.5% |
| Cash at bank and in hand | 54/58 | €23,756 | €45,135 | +€21,379 | +90.0% |
| Total equity and liabilities | 10/49 | €39,645 | €56,707 | +€17,062 | +43.0% |
| Equity | 10/15 | -€13,179 | €19,289 | +€32,468 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,179 | -€55,711 | +€32,468 | +36.8% |
| Amounts payable | 17/49 | €52,824 | €37,418 | -€15,406 | -29.2% |
| Amounts payable within one year | 42/48 | €51,598 | €35,242 | -€16,356 | -31.7% |
| Trade debts | 44 | €4,817 | €6,596 | +€1,779 | +36.9% |
| Suppliers | 440/4 | €4,817 | €6,596 | +€1,779 | +36.9% |
| Other amounts payable | 47/48 | €46,781 | €28,646 | -€18,135 | -38.8% |
| Accrued charges and deferred income | 492/3 | €1,226 | €2,176 | +€950 | +77.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,340 | €5,640 | +€301 | +5.6% |
| Other operating charges | 640/8 | €1,295 | €1,156 | -€140 | -10.8% |
| Gross operating margin | 9900 | €26,330 | €39,305 | +€12,975 | +49.3% |
| Operating profit (loss) | 9901 | €19,696 | €32,510 | +€12,814 | +65.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €44 | €42 | -€2 | -4.7% |
| Recurring financial charges | 65 | €44 | €42 | -€2 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €19,651 | €32,468 | +€12,816 | +65.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €19,651 | €32,468 | +€12,816 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,651 | €32,468 | +€12,816 | +65.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.