JUCCA: what changed
Two financial 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.
JUCCA
Largest movements
- Tangible fixed assets -€39,819
down €39,819 (-6.5%), from €608,149 to €568,329
- Debts after one year -€186,206
down €186,206 (-84.2%), from €221,206 to €35,000
of which Financial debts: -€186,206
- Other debts +€185,599
up €185,599 (+108.4%), from €171,185 to €356,784
- Profit (loss) carried forward -€71,835
down €71,835 (-62.2%), from -€115,500 to -€187,335
- Short-term financial debts +€58,144
up €58,144 (+19.9%), from €291,859 to €350,003
- Current portion of long-term debt -€34,127
down €34,127 (-100.0%), from €34,127 to €0
- Financial charges +€11,931
up €11,931 (+67.6%), from €17,662 to €29,593
- Other operating charges +€5,398
up €5,398 (+1383.1%), from €390 to €5,788
- Gross operating margin -€1,920
down €1,920 (-36.3%), from €5,286 to €3,366
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €615,787 | €575,968 | -€39,819 | -6.5% |
| Fixed assets | 21/28 | €608,149 | €568,329 | -€39,819 | -6.5% |
| Tangible fixed assets | 22/27 | €608,149 | €568,329 | -€39,819 | -6.5% |
| Land and buildings | 22 | €608,149 | €568,329 | -€39,819 | -6.5% |
| Current assets | 29/58 | €7,638 | €7,638 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,638 | €7,638 | = | 0.0% |
| Trade receivables | 40 | €7,638 | €7,638 | = | 0.0% |
| Total equity and liabilities | 10/49 | €615,787 | €575,968 | -€39,819 | -6.5% |
| Equity | 10/15 | -€107,440 | -€179,275 | -€71,835 | -66.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,500 | -€187,335 | -€71,835 | -62.2% |
| Amounts payable | 17/49 | €723,227 | €755,243 | +€32,016 | +4.4% |
| Amounts payable after more than one year | 17 | €221,206 | €35,000 | -€186,206 | -84.2% |
| Financial debts | 170/4 | €186,206 | €0 | -€186,206 | -100.0% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €502,021 | €719,259 | +€217,239 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €34,127 | €0 | -€34,127 | -100.0% |
| Financial debts | 43 | €291,859 | €350,003 | +€58,144 | +19.9% |
| Credit institutions | 430/8 | €291,859 | €350,003 | +€58,144 | +19.9% |
| Trade debts | 44 | €2,400 | €10,023 | +€7,623 | +317.6% |
| Suppliers | 440/4 | €2,400 | €10,023 | +€7,623 | +317.6% |
| Taxes, remuneration and social security | 45 | €2,449 | €2,449 | = | 0.0% |
| Taxes | 450/3 | €2,449 | €2,449 | = | 0.0% |
| Other amounts payable | 47/48 | €171,185 | €356,784 | +€185,599 | +108.4% |
| Accrued charges and deferred income | 492/3 | - | €984 | +€984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,820 | €39,819 | -€0 | 0.0% |
| Other operating charges | 640/8 | €390 | €5,788 | +€5,398 | +1383.1% |
| Gross operating margin | 9900 | €5,286 | €3,366 | -€1,920 | -36.3% |
| Operating profit (loss) | 9901 | -€34,924 | -€42,242 | -€7,317 | -21.0% |
| Financial charges | 65/66B | €17,662 | €29,593 | +€11,931 | +67.6% |
| Recurring financial charges | 65 | €17,662 | €29,593 | +€11,931 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | -€52,587 | -€71,835 | -€19,249 | -36.6% |
| Profit (loss) for the period | 9904 | -€52,587 | -€71,835 | -€19,249 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,587 | -€71,835 | -€19,249 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.