JUCEANI: 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.
JUCEANI
Largest movements
- Receivables within one year -€23,649
down €23,649 (-69.2%), from €34,184 to €10,535
of which Trade receivables: -€15,500
- Cash +€19,205
up €19,205 (+84.5%), from €22,726 to €41,930
mainly Receivables within one year (+€23,649) and Net result for the year (+€5,855)
- Trade debts -€10,196
down €10,196 (-93.2%), from €10,941 to €745
- Profit (loss) carried forward +€5,855
up €5,855 (+31.4%), from €18,622 to €24,478
- Other debts -€944
down €944 (-3.0%), from €31,818 to €30,874
- Gross operating margin -€16,274
down €16,274 (-59.3%), from €27,429 to €11,155
- Taxes -€3,903
down €3,903 (-65.9%), from €5,918 to €2,015
- Depreciation -€454
down €454 (-58.4%), from €778 to €323
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.
Derived cash bridge
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 | €82,233 | €77,466 | -€4,767 | -5.8% |
| Fixed assets | 21/28 | €323 | - | -€323 | |
| Tangible fixed assets | 22/27 | €323 | - | -€323 | |
| Furniture and vehicles | 24 | €323 | - | -€323 | |
| Current assets | 29/58 | €81,910 | €77,466 | -€4,444 | -5.4% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,184 | €10,535 | -€23,649 | -69.2% |
| Trade receivables | 40 | €15,500 | - | -€15,500 | |
| Other amounts receivable | 41 | €18,684 | €10,535 | -€8,149 | -43.6% |
| Cash at bank and in hand | 54/58 | €22,726 | €41,930 | +€19,205 | +84.5% |
| Total equity and liabilities | 10/49 | €82,233 | €77,466 | -€4,767 | -5.8% |
| Equity | 10/15 | €37,172 | €43,028 | +€5,855 | +15.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,622 | €24,478 | +€5,855 | +31.4% |
| Amounts payable | 17/49 | €45,061 | €34,438 | -€10,623 | -23.6% |
| Amounts payable within one year | 42/48 | €42,759 | €32,309 | -€10,450 | -24.4% |
| Trade debts | 44 | €10,941 | €745 | -€10,196 | -93.2% |
| Suppliers | 440/4 | €10,941 | €745 | -€10,196 | -93.2% |
| Taxes, remuneration and social security | 45 | - | €691 | +€691 | |
| Taxes | 450/3 | - | €691 | +€691 | |
| Other amounts payable | 47/48 | €31,818 | €30,874 | -€944 | -3.0% |
| Accrued charges and deferred income | 492/3 | €2,302 | €2,129 | -€173 | -7.5% |
| Non-recurring operating income | 76A | - | €2,555 | +€2,555 | |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €323 | -€454 | -58.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €27,429 | €11,155 | -€16,274 | -59.3% |
| Operating profit (loss) | 9901 | €26,100 | €10,262 | -€15,839 | -60.7% |
| Financial charges | 65/66B | €2,452 | €2,391 | -€60 | -2.5% |
| Recurring financial charges | 65 | €2,452 | €2,391 | -€60 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €23,649 | €7,870 | -€15,778 | -66.7% |
| Income taxes | 67/77 | €5,918 | €2,015 | -€3,903 | -65.9% |
| Profit (loss) for the period | 9904 | €17,731 | €5,855 | -€11,875 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,731 | €5,855 | -€11,875 | -67.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.