JUCAROL: 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.
JUCAROL
Largest movements
- Cash +€248,667
up €248,667 (+259.4%), from €95,876 to €344,543
mainly Net result for the year (+€497,855) and Investment in fixed assets (net) (+€176,444)
- Tangible fixed assets -€199,693
down €199,693 (-35.5%), from €562,485 to €362,793
of which Land and buildings: -€195,255
- Receivables within one year +€29,707
up €29,707 (+12.0%), from €248,060 to €277,767
of which Other amounts receivable: +€25,959
- Reserves +€405,126
up €405,126 (+103.5%), from €391,429 to €796,555
of which Distributable reserves: +€405,126
- Debts after one year -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Other debts -€174,892
down €174,892 (-65.4%), from €267,621 to €92,729
- Tax, wage and social debts +€46,724
up €46,724 (+1526.4%), from €3,061 to €49,785
- Accrued charges and deferred income +€19,200
up €19,200, from €0 to €19,200
- Gross operating margin +€612,180
up €612,180 (+397.1%), from €154,150 to €766,330
- Taxes +€199,338
up €199,338 (+602.9%), from €33,061 to €232,399
- Depreciation -€9,759
down €9,759 (-29.6%), from €33,008 to €23,248
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 | €912,875 | €997,606 | +€84,730 | +9.3% |
| Fixed assets | 21/28 | €562,485 | €362,793 | -€199,693 | -35.5% |
| Tangible fixed assets | 22/27 | €562,485 | €362,793 | -€199,693 | -35.5% |
| Land and buildings | 22 | €411,666 | €216,411 | -€195,255 | -47.4% |
| Plant, machinery and equipment | 23 | €150,819 | €146,382 | -€4,438 | -2.9% |
| Current assets | 29/58 | €350,390 | €634,813 | +€284,423 | +81.2% |
| Amounts receivable within one year | 40/41 | €248,060 | €277,767 | +€29,707 | +12.0% |
| Trade receivables | 40 | €0 | €3,748 | +€3,748 | |
| Other amounts receivable | 41 | €248,060 | €274,019 | +€25,959 | +10.5% |
| Cash at bank and in hand | 54/58 | €95,876 | €344,543 | +€248,667 | +259.4% |
| Deferred charges and accrued income | 490/1 | €6,453 | €12,503 | +€6,050 | +93.7% |
| Total equity and liabilities | 10/49 | €912,875 | €997,606 | +€84,730 | +9.3% |
| Equity | 10/15 | €421,429 | €826,555 | +€405,126 | +96.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €391,429 | €796,555 | +€405,126 | +103.5% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €388,429 | €793,555 | +€405,126 | +104.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €491,446 | €171,051 | -€320,395 | -65.2% |
| Amounts payable after more than one year | 17 | €200,000 | €0 | -€200,000 | -100.0% |
| Financial debts | 170/4 | €200,000 | €0 | -€200,000 | -100.0% |
| Amounts payable within one year | 42/48 | €291,446 | €151,851 | -€139,595 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €20,764 | €9,336 | -€11,428 | -55.0% |
| Suppliers | 440/4 | €20,764 | €9,336 | -€11,428 | -55.0% |
| Taxes, remuneration and social security | 45 | €3,061 | €49,785 | +€46,724 | +1526.4% |
| Taxes | 450/3 | €3,061 | €49,785 | +€46,724 | +1526.4% |
| Other amounts payable | 47/48 | €267,621 | €92,729 | -€174,892 | -65.4% |
| Accrued charges and deferred income | 492/3 | €0 | €19,200 | +€19,200 | |
| Non-recurring operating income | 76A | - | €651,195 | +€651,195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,008 | €23,248 | -€9,759 | -29.6% |
| Other operating charges | 640/8 | €15,160 | €13,080 | -€2,080 | -13.7% |
| Gross operating margin | 9900 | €154,150 | €766,330 | +€612,180 | +397.1% |
| Operating profit (loss) | 9901 | €105,982 | €730,002 | +€624,020 | +588.8% |
| Financial income | 75/76B | €11,929 | €10,274 | -€1,655 | -13.9% |
| Recurring financial income | 75 | €11,929 | €10,274 | -€1,655 | -13.9% |
| Financial charges | 65/66B | €14,004 | €10,023 | -€3,982 | -28.4% |
| Recurring financial charges | 65 | €14,004 | €10,023 | -€3,982 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €103,906 | €730,253 | +€626,347 | +602.8% |
| Income taxes | 67/77 | €33,061 | €232,399 | +€199,338 | +602.9% |
| Profit (loss) for the period | 9904 | €70,845 | €497,855 | +€427,009 | +602.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,845 | €497,855 | +€427,009 | +602.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.