JUCENI: 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.
JUCENI
Largest movements
- Cash +€6,118
up €6,118 (+12.8%), from €47,740 to €53,858
mainly Net result for the year (+€4,570) and Deferred charges and accrued income (+€2,703)
- Deferred charges and accrued income -€2,703
down €2,703 (-73.3%), from €3,686 to €983
- Receivables within one year +€762
up €762 (+20.0%), from €3,812 to €4,574
of which Trade receivables: +€762
- Reserves +€2,904
up €2,904 (+9.4%), from €31,017 to €33,921
- Tax, wage and social debts +€1,205
up €1,205 (+26.6%), from €4,534 to €5,739
- Gross operating margin -€10,936
down €10,936 (-54.4%), from €20,099 to €9,162
- Taxes -€2,918
down €2,918 (-58.7%), from €4,973 to €2,055
- Financial charges -€1,288
down €1,288 (-85.4%), from €1,508 to €220
- Staff costs +€1,249
up €1,249, from €0 to €1,249
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 | €56,160 | €59,949 | +€3,789 | +6.7% |
| Fixed assets | 21/28 | €922 | €534 | -€388 | -42.1% |
| Tangible fixed assets | 22/27 | €922 | €534 | -€388 | -42.1% |
| Furniture and vehicles | 24 | €922 | €534 | -€388 | -42.1% |
| Current assets | 29/58 | €55,238 | €59,415 | +€4,177 | +7.6% |
| Amounts receivable within one year | 40/41 | €3,812 | €4,574 | +€762 | +20.0% |
| Trade receivables | 40 | €3,812 | €4,574 | +€762 | +20.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €47,740 | €53,858 | +€6,118 | +12.8% |
| Deferred charges and accrued income | 490/1 | €3,686 | €983 | -€2,703 | -73.3% |
| Total equity and liabilities | 10/49 | €56,160 | €59,949 | +€3,789 | +6.7% |
| Equity | 10/15 | €33,517 | €36,421 | +€2,904 | +8.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,017 | €33,921 | +€2,904 | +9.4% |
| Distributable reserves | 133 | €31,017 | €33,921 | +€2,904 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,643 | €23,527 | +€884 | +3.9% |
| Amounts payable within one year | 42/48 | €22,643 | €23,527 | +€884 | +3.9% |
| Trade debts | 44 | €425 | €420 | -€5 | -1.2% |
| Suppliers | 440/4 | €425 | €420 | -€5 | -1.2% |
| Taxes, remuneration and social security | 45 | €4,534 | €5,739 | +€1,205 | +26.6% |
| Taxes | 450/3 | €4,534 | €5,739 | +€1,205 | +26.6% |
| Other amounts payable | 47/48 | €17,685 | €17,369 | -€316 | -1.8% |
| Remuneration, social security and pensions | 62 | €0 | €1,249 | +€1,249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €388 | +€36 | +10.2% |
| Other operating charges | 640/8 | €500 | €679 | +€179 | +35.7% |
| Gross operating margin | 9900 | €20,099 | €9,162 | -€10,936 | -54.4% |
| Operating profit (loss) | 9901 | €19,246 | €6,846 | -€12,400 | -64.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +450.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +450.0% |
| Financial charges | 65/66B | €1,508 | €220 | -€1,288 | -85.4% |
| Recurring financial charges | 65 | €1,508 | €220 | -€1,288 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €17,738 | €6,626 | -€11,112 | -62.6% |
| Income taxes | 67/77 | €4,973 | €2,055 | -€2,918 | -58.7% |
| Profit (loss) for the period | 9904 | €12,765 | €4,570 | -€8,195 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,765 | €4,570 | -€8,195 | -64.2% |
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 11 October 2026 via checked.be.