JUCEDY: 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.
JUCEDY
Largest movements
- Tangible fixed assets -€14,896
down €14,896 (-7.9%), from €188,415 to €173,519
of which Land and buildings: -€12,867
- Deferred charges and accrued income -€5,141
down €5,141 (-17.1%), from €30,071 to €24,930
- Cash +€4,230
up €4,230 (+28.7%), from €14,743 to €18,973
mainly Depreciation (+€19,503) and Deferred charges and accrued income (+€5,141)
- Debts after one year -€20,439
down €20,439 (-10.6%), from €192,468 to €172,029
- Profit (loss) carried forward +€3,866
up €3,866 (+14.7%), from -€26,380 to -€22,515
- Other debts +€2,561
up €2,561 (+8.4%), from €30,305 to €32,866
- Depreciation -€5,254
down €5,254 (-21.2%), from €24,757 to €19,503
- Gross operating margin -€4,520
down €4,520 (-13.2%), from €34,346 to €29,825
- Purchases and services +€4,319
up €4,319 (+2.5%), from €173,046 to €177,365
- Taxes -€2,404
down €2,404, from €1,569 to -€835
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 | €244,242 | €231,419 | -€12,823 | -5.3% |
| Fixed assets | 21/28 | €188,415 | €173,519 | -€14,896 | -7.9% |
| Tangible fixed assets | 22/27 | €188,415 | €173,519 | -€14,896 | -7.9% |
| Land and buildings | 22 | €171,831 | €158,964 | -€12,867 | -7.5% |
| Plant, machinery and equipment | 23 | €9,277 | €6,959 | -€2,318 | -25.0% |
| Furniture and vehicles | 24 | €4,218 | €5,786 | +€1,567 | +37.2% |
| Other tangible fixed assets | 26 | €3,089 | €1,811 | -€1,278 | -41.4% |
| Current assets | 29/58 | €55,827 | €57,900 | +€2,073 | +3.7% |
| Stocks and contracts in progress | 3 | €8,874 | €10,262 | +€1,388 | +15.6% |
| Stocks | 30/36 | €8,874 | €10,262 | +€1,388 | +15.6% |
| Amounts receivable within one year | 40/41 | €2,139 | €3,735 | +€1,596 | +74.6% |
| Trade receivables | 40 | €2,139 | €2,594 | +€455 | +21.3% |
| Other amounts receivable | 41 | - | €1,141 | +€1,141 | |
| Cash at bank and in hand | 54/58 | €14,743 | €18,973 | +€4,230 | +28.7% |
| Deferred charges and accrued income | 490/1 | €30,071 | €24,930 | -€5,141 | -17.1% |
| Total equity and liabilities | 10/49 | €244,242 | €231,419 | -€12,823 | -5.3% |
| Equity | 10/15 | -€5,980 | -€2,115 | +€3,866 | +64.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,380 | -€22,515 | +€3,866 | +14.7% |
| Amounts payable | 17/49 | €250,222 | €233,533 | -€16,689 | -6.7% |
| Amounts payable after more than one year | 17 | €192,468 | €172,029 | -€20,439 | -10.6% |
| Financial debts | 170/4 | €192,468 | €172,029 | -€20,439 | -10.6% |
| Amounts payable within one year | 42/48 | €57,755 | €61,505 | +€3,750 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €20,439 | €20,439 | = | 0.0% |
| Trade debts | 44 | €1,029 | €3,269 | +€2,239 | +218% |
| Suppliers | 440/4 | €1,029 | €3,269 | +€2,239 | +218% |
| Taxes, remuneration and social security | 45 | €5,981 | €4,931 | -€1,050 | -17.6% |
| Taxes | 450/3 | €4,381 | €4,131 | -€250 | -5.7% |
| Remuneration and social security | 454/9 | €1,600 | €800 | -€800 | -50.0% |
| Other amounts payable | 47/48 | €30,305 | €32,866 | +€2,561 | +8.4% |
| Turnover | 70 | €197,000 | €196,295 | -€705 | -0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €173,046 | €177,365 | +€4,319 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,757 | €19,503 | -€5,254 | -21.2% |
| Other operating charges | 640/8 | €1,440 | €1,469 | +€29 | +2.0% |
| Gross operating margin | 9900 | €34,346 | €29,825 | -€4,520 | -13.2% |
| Operating profit (loss) | 9901 | €8,149 | €8,853 | +€705 | +8.6% |
| Financial income | 75/76B | €5 | €30 | +€25 | +506% |
| Recurring financial income | 75 | €5 | €30 | +€25 | +506% |
| Financial charges | 65/66B | €6,204 | €5,852 | -€351 | -5.7% |
| Recurring financial charges | 65 | €6,204 | €5,852 | -€351 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €1,950 | €3,031 | +€1,081 | +55.5% |
| Income taxes | 67/77 | €1,569 | -€835 | -€2,404 | |
| Profit (loss) for the period | 9904 | €381 | €3,866 | +€3,485 | +916% |
| Profit (loss) for the period to be appropriated | 9905 | €381 | €3,866 | +€3,485 | +916% |
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.