JuCha Advisory: 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.
JuCha Advisory
Largest movements
- Cash +€399,971
up €399,971 (+156.9%), from €254,877 to €654,848
mainly Net result for the year (+€422,956) and Tax, wage and social debts (+€16,506)
- Receivables within one year +€60,011
up €60,011 (+7.6%), from €784,910 to €844,920
of which Other amounts receivable: +€60,011
- Reserves +€422,956
up €422,956 (+46.5%), from €910,434 to €1.3m
- Tax, wage and social debts +€16,506
up €16,506 (+8.6%), from €190,905 to €207,412
- Gross operating margin +€66,489
up €66,489 (+14.0%), from €474,601 to €541,089
- Taxes +€21,467
up €21,467 (+18.1%), from €118,331 to €139,798
- Financial income +€13,082
up €13,082 (+65.5%), from €19,972 to €33,053
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 | €1,107,190 | €1,552,489 | +€445,299 | +40.2% |
| Fixed assets | 21/28 | €59,287 | €52,721 | -€6,566 | -11.1% |
| Tangible fixed assets | 22/27 | €56,787 | €50,221 | -€6,566 | -11.6% |
| Land and buildings | 22 | €56,787 | €50,221 | -€6,566 | -11.6% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €1,047,903 | €1,499,769 | +€451,865 | +43.1% |
| Amounts receivable within one year | 40/41 | €784,910 | €844,920 | +€60,011 | +7.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €784,910 | €844,920 | +€60,011 | +7.6% |
| Cash at bank and in hand | 54/58 | €254,877 | €654,848 | +€399,971 | +156.9% |
| Deferred charges and accrued income | 490/1 | €8,117 | €0 | -€8,117 | -100.0% |
| Total equity and liabilities | 10/49 | €1,107,190 | €1,552,489 | +€445,299 | +40.2% |
| Equity | 10/15 | €913,434 | €1,336,390 | +€422,956 | +46.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €910,434 | €1,333,390 | +€422,956 | +46.5% |
| Distributable reserves | 133 | €910,434 | €1,333,390 | +€422,956 | +46.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €193,756 | €216,099 | +€22,344 | +11.5% |
| Amounts payable within one year | 42/48 | €193,756 | €215,568 | +€21,813 | +11.3% |
| Trade debts | 44 | €1,992 | €8,157 | +€6,165 | +309.6% |
| Suppliers | 440/4 | €1,992 | €8,157 | +€6,165 | +309.6% |
| Taxes, remuneration and social security | 45 | €190,905 | €207,412 | +€16,506 | +8.6% |
| Taxes | 450/3 | €190,905 | €207,412 | +€16,506 | +8.6% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €531 | +€531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,439 | €6,566 | +€127 | +2.0% |
| Other operating charges | 640/8 | €638 | €936 | +€298 | +46.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €474,601 | €541,089 | +€66,489 | +14.0% |
| Operating profit (loss) | 9901 | €467,523 | €533,587 | +€66,064 | +14.1% |
| Financial income | 75/76B | €19,972 | €33,053 | +€13,082 | +65.5% |
| Recurring financial income | 75 | €19,972 | €33,053 | +€13,082 | +65.5% |
| Financial charges | 65/66B | €4,325 | €3,887 | -€439 | -10.1% |
| Recurring financial charges | 65 | €4,325 | €3,887 | -€439 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €483,169 | €562,754 | +€79,584 | +16.5% |
| Income taxes | 67/77 | €118,331 | €139,798 | +€21,467 | +18.1% |
| Profit (loss) for the period | 9904 | €364,838 | €422,956 | +€58,118 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €364,838 | €422,956 | +€58,118 | +15.9% |
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 3 October 2026 via checked.be.