JUCECO: 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.
JUCECO
Largest movements
- Tangible fixed assets +€40,487
up €40,487 (+4.8%), from €843,001 to €883,489
of which Plant, machinery and equipment: +€40,487
- Cash +€19,059
up €19,059 (+19.6%), from €97,483 to €116,542
mainly Net result for the year (+€247,820) and Depreciation (+€48,025)
- Reserves +€247,820
up €247,820 (+1,074%), from €23,069 to €270,888
- Other debts -€76,815
down €76,815 (-47.4%), from €162,025 to €85,210
- Trade debts -€68,975
down €68,975 (-48.6%), from €141,815 to €72,840
- Debts after one year -€43,764
down €43,764 (-6.4%), from €684,830 to €641,066
- Current portion of long-term debt -€11,525
down €11,525 (-17.7%), from €65,170 to €53,645
- Gross operating margin +€287,903
up €287,903 (+543%), from €53,015 to €340,918
- Depreciation +€31,732
up €31,732 (+195%), from €16,293 to €48,025
- Financial charges +€27,209
up €27,209 (+262%), from €10,373 to €37,582
- Write-downs +€6,758
new in 2025: €6,758
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 | €1,104,487 | €1,148,453 | +€43,966 | +4.0% |
| Fixed assets | 21/28 | €843,001 | €883,489 | +€40,487 | +4.8% |
| Tangible fixed assets | 22/27 | €843,001 | €883,489 | +€40,487 | +4.8% |
| Land and buildings | 22 | €110,000 | €110,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €733,001 | €773,489 | +€40,487 | +5.5% |
| Current assets | 29/58 | €261,486 | €264,965 | +€3,479 | +1.3% |
| Stocks and contracts in progress | 3 | €29,527 | €20,534 | -€8,993 | -30.5% |
| Stocks | 30/36 | €29,527 | €20,534 | -€8,993 | -30.5% |
| Amounts receivable within one year | 40/41 | €134,476 | €127,889 | -€6,587 | -4.9% |
| Trade receivables | 40 | €134,476 | €127,889 | -€6,587 | -4.9% |
| Cash at bank and in hand | 54/58 | €97,483 | €116,542 | +€19,059 | +19.6% |
| Total equity and liabilities | 10/49 | €1,104,487 | €1,148,453 | +€43,966 | +4.0% |
| Equity | 10/15 | €33,069 | €280,888 | +€247,820 | +749% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €23,069 | €270,888 | +€247,820 | +1,074% |
| Distributable reserves | 133 | €23,069 | €270,888 | +€247,820 | +1,074% |
| Amounts payable | 17/49 | €1,071,418 | €867,565 | -€203,854 | -19.0% |
| Amounts payable after more than one year | 17 | €684,830 | €641,066 | -€43,764 | -6.4% |
| Financial debts | 170/4 | €684,830 | €641,066 | -€43,764 | -6.4% |
| Amounts payable within one year | 42/48 | €385,688 | €226,499 | -€159,189 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €65,170 | €53,645 | -€11,525 | -17.7% |
| Trade debts | 44 | €141,815 | €72,840 | -€68,975 | -48.6% |
| Suppliers | 440/4 | €141,815 | €72,840 | -€68,975 | -48.6% |
| Taxes, remuneration and social security | 45 | €16,678 | €14,804 | -€1,874 | -11.2% |
| Taxes | 450/3 | €16,678 | €14,804 | -€1,874 | -11.2% |
| Other amounts payable | 47/48 | €162,025 | €85,210 | -€76,815 | -47.4% |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,293 | €48,025 | +€31,732 | +195% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,758 | +€6,758 | |
| Other operating charges | 640/8 | €976 | €737 | -€239 | -24.4% |
| Gross operating margin | 9900 | €53,015 | €340,918 | +€287,903 | +543% |
| Operating profit (loss) | 9901 | €35,747 | €285,397 | +€249,651 | +698% |
| Financial income | 75/76B | €2 | €4 | +€2 | +93.8% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +93.8% |
| Financial charges | 65/66B | €10,373 | €37,582 | +€27,209 | +262% |
| Recurring financial charges | 65 | €10,373 | €37,582 | +€27,209 | +262% |
| Profit (loss) for the period before taxes | 9903 | €25,376 | €247,820 | +€222,444 | +877% |
| Income taxes | 67/77 | €2,307 | €0 | -€2,307 | -100% |
| Profit (loss) for the period | 9904 | €23,069 | €247,820 | +€224,751 | +974% |
| Profit (loss) for the period to be appropriated | 9905 | €23,069 | €247,820 | +€224,751 | +974% |
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 14 October 2026 via checked.be.