JUCEDA: 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.
JUCEDA
Largest movements
- Tangible fixed assets -€5,871
down €5,871 (-13.6%), from €43,050 to €37,179
- Receivables within one year -€4,950
down €4,950 (-62.7%), from €7,897 to €2,947
of which Trade receivables: -€5,034
- Cash +€4,825
up €4,825 (+34.1%), from €14,129 to €18,954
mainly Depreciation (+€8,597) and Receivables within one year (+€4,950)
- Intangible fixed assets -€864
down €864 (-25.3%), from €3,414 to €2,550
- Debts after one year -€6,479
down €6,479 (-17.9%), from €36,263 to €29,784
of which Financial debts: -€6,479
- Other debts -€4,097
down €4,097 (-11.5%), from €35,763 to €31,666
- Profit (loss) carried forward +€3,606
up €3,606 (+21.6%), from -€16,699 to -€13,093
- Accrued charges and deferred income +€1,806
up €1,806 (+254.8%), from €709 to €2,515
- Advances received -€935
no longer reported in 2025 (was €935)
- Gross operating margin +€22,967
up €22,967, from -€4,057 to €18,911
- Other operating charges +€1,644
up €1,644 (+163.8%), from €1,003 to €2,647
- Financial charges +€1,318
up €1,318 (+48.0%), from €2,743 to €4,060
- Depreciation -€300
down €300 (-3.4%), from €8,897 to €8,597
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 | €70,175 | €63,753 | -€6,422 | -9.2% |
| Fixed assets | 21/28 | €46,463 | €39,729 | -€6,734 | -14.5% |
| Intangible fixed assets | 21 | €3,414 | €2,550 | -€864 | -25.3% |
| Tangible fixed assets | 22/27 | €43,050 | €37,179 | -€5,871 | -13.6% |
| Plant, machinery and equipment | 23 | €1,315 | €717 | -€598 | -45.4% |
| Furniture and vehicles | 24 | €15,526 | €13,130 | -€2,396 | -15.4% |
| Other tangible fixed assets | 26 | €26,209 | €23,332 | -€2,877 | -11.0% |
| Current assets | 29/58 | €23,711 | €24,023 | +€312 | +1.3% |
| Amounts receivable within one year | 40/41 | €7,897 | €2,947 | -€4,950 | -62.7% |
| Trade receivables | 40 | €7,504 | €2,470 | -€5,034 | -67.1% |
| Other amounts receivable | 41 | €393 | €477 | +€85 | +21.5% |
| Cash at bank and in hand | 54/58 | €14,129 | €18,954 | +€4,825 | +34.1% |
| Deferred charges and accrued income | 490/1 | €1,685 | €2,122 | +€437 | +25.9% |
| Total equity and liabilities | 10/49 | €70,175 | €63,753 | -€6,422 | -9.2% |
| Equity | 10/15 | -€10,699 | -€7,093 | +€3,606 | +33.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,699 | -€13,093 | +€3,606 | +21.6% |
| Amounts payable | 17/49 | €80,874 | €70,845 | -€10,028 | -12.4% |
| Amounts payable after more than one year | 17 | €36,263 | €29,784 | -€6,479 | -17.9% |
| Financial debts | 170/4 | €30,763 | €24,284 | -€6,479 | -21.1% |
| Other amounts payable | 178/9 | €5,500 | €5,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,902 | €38,546 | -€5,356 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | €6,479 | +€258 | +4.2% |
| Trade debts | 44 | €983 | €366 | -€617 | -62.8% |
| Suppliers | 440/4 | €983 | €366 | -€617 | -62.8% |
| Advances received on contracts in progress | 46 | €935 | - | -€935 | |
| Taxes, remuneration and social security | 45 | - | €35 | +€35 | |
| Taxes | 450/3 | - | €35 | +€35 | |
| Other amounts payable | 47/48 | €35,763 | €31,666 | -€4,097 | -11.5% |
| Accrued charges and deferred income | 492/3 | €709 | €2,515 | +€1,806 | +254.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,897 | €8,597 | -€300 | -3.4% |
| Other operating charges | 640/8 | €1,003 | €2,647 | +€1,644 | +163.8% |
| Gross operating margin | 9900 | -€4,057 | €18,911 | +€22,967 | |
| Operating profit (loss) | 9901 | -€13,957 | €7,666 | +€21,623 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €2,743 | €4,060 | +€1,318 | +48.0% |
| Recurring financial charges | 65 | €2,743 | €4,060 | +€1,318 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,699 | €3,606 | +€20,305 | |
| Profit (loss) for the period | 9904 | -€16,699 | €3,606 | +€20,305 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,699 | €3,606 | +€20,305 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.