JUCETRIS: 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.
JUCETRIS
Largest movements
- Current investments +€122,000
up €122,000 (+44.8%), from €272,452 to €394,452
- Cash -€49,097
down €49,097 (-32.3%), from €151,937 to €102,840
mainly Current investments (-€122,000) and Contributions, distributions and other (-€80,712)
- Receivables within one year -€47,527
down €47,527 (-42.2%), from €112,566 to €65,039
of which Other amounts receivable: -€50,743
- Tangible fixed assets -€10,584
down €10,584 (-20.0%), from €52,915 to €42,331
of which Furniture and vehicles: -€13,116
- Reserves +€10,339
up €10,339 (+1.8%), from €570,732 to €581,071
of which Distributable reserves: +€10,339
- Gross operating margin -€14,037
down €14,037 (-9.7%), from €145,105 to €131,069
- Financial income +€4,723
up €4,723 (+48.4%), from €9,756 to €14,479
- Taxes -€3,130
down €3,130 (-7.6%), from €41,011 to €37,881
- Other operating charges +€1,491
up €1,491 (+188.9%), from €789 to €2,280
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 | €594,270 | €604,662 | +€10,392 | +1.7% |
| Fixed assets | 21/28 | €52,915 | €42,331 | -€10,584 | -20.0% |
| Tangible fixed assets | 22/27 | €52,915 | €42,331 | -€10,584 | -20.0% |
| Land and buildings | 22 | €536 | €3,069 | +€2,533 | +472.5% |
| Furniture and vehicles | 24 | €52,379 | €39,262 | -€13,116 | -25.0% |
| Current assets | 29/58 | €541,355 | €562,331 | +€20,976 | +3.9% |
| Amounts receivable within one year | 40/41 | €112,566 | €65,039 | -€47,527 | -42.2% |
| Trade receivables | 40 | €24,039 | €27,256 | +€3,217 | +13.4% |
| Other amounts receivable | 41 | €88,527 | €37,784 | -€50,743 | -57.3% |
| Current investments | 50/53 | €272,452 | €394,452 | +€122,000 | +44.8% |
| Cash at bank and in hand | 54/58 | €151,937 | €102,840 | -€49,097 | -32.3% |
| Deferred charges and accrued income | 490/1 | €4,400 | - | -€4,400 | |
| Total equity and liabilities | 10/49 | €594,270 | €604,662 | +€10,392 | +1.7% |
| Equity | 10/15 | €578,892 | €589,231 | +€10,339 | +1.8% |
| Contributions | 10/11 | €8,160 | €8,160 | = | 0.0% |
| Reserves | 13 | €570,732 | €581,071 | +€10,339 | +1.8% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Other | 1319 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €558,732 | €569,071 | +€10,339 | +1.9% |
| Amounts payable | 17/49 | €15,378 | €15,431 | +€53 | +0.3% |
| Amounts payable within one year | 42/48 | €10,678 | €10,581 | -€97 | -0.9% |
| Trade debts | 44 | €896 | €799 | -€97 | -10.8% |
| Suppliers | 440/4 | €896 | €799 | -€97 | -10.8% |
| Taxes, remuneration and social security | 45 | €9,782 | €9,782 | = | 0.0% |
| Taxes | 450/3 | €9,782 | €9,782 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,700 | €4,850 | +€150 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,652 | €13,727 | +€74 | +0.5% |
| Other operating charges | 640/8 | €789 | €2,280 | +€1,491 | +188.9% |
| Gross operating margin | 9900 | €145,105 | €131,069 | -€14,037 | -9.7% |
| Operating profit (loss) | 9901 | €130,664 | €115,062 | -€15,602 | -11.9% |
| Financial income | 75/76B | €9,756 | €14,479 | +€4,723 | +48.4% |
| Recurring financial income | 75 | €9,756 | €14,479 | +€4,723 | +48.4% |
| Financial charges | 65/66B | €117 | €608 | +€491 | +418.5% |
| Recurring financial charges | 65 | €117 | €608 | +€491 | +418.5% |
| Profit (loss) for the period before taxes | 9903 | €140,302 | €128,932 | -€11,370 | -8.1% |
| Income taxes | 67/77 | €41,011 | €37,881 | -€3,130 | -7.6% |
| Profit (loss) for the period | 9904 | €99,292 | €91,051 | -€8,240 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,292 | €91,051 | -€8,240 | -8.3% |
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 10 October 2026 via checked.be.