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Jucha Management: 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.

What changed

Jucha Management

BE 0801.735.682
NACE 47.715, Retail trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,493
2024 · €18,818-€4,325
Equity
€37,810
2024 · €23,318+€14,493
Cash
€23,825
2024 · €23,373+€452
Balance sheet total
€127,963
2024 · €68,225+€59,738

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€58,762

    up €58,762 (+200.6%), from €29,288 to €88,050

    of which Other amounts receivable: +€31,271

  • Tangible fixed assets +€2,281

    up €2,281 (+18.7%), from €12,194 to €14,475

    of which Furniture and vehicles: +€2,371

  • Deferred charges and accrued income -€1,757

    down €1,757 (-52.2%), from €3,370 to €1,612

Equity and liabilities
  • Advances received +€27,709

    up €27,709 (+679.3%), from €4,079 to €31,788

  • Reserves +€25,000

    new in 2025: €25,000

  • Trade debts +€19,150

    up €19,150 (+235.8%), from €8,121 to €27,272

  • Profit (loss) carried forward -€10,507

    down €10,507 (-55.8%), from €18,818 to €8,310

  • Debts after one year -€3,063

    down €3,063 (-38.4%), from €7,984 to €4,921

Income statement
  • Gross operating margin -€14,434

    down €14,434 (-31.1%), from €46,372 to €31,938

  • Taxes -€5,058

    down €5,058 (-40.1%), from €12,626 to €7,568

  • Financial charges -€3,523

    down €3,523 (-33.5%), from €10,508 to €6,984

  • Financial income +€1,897

    up €1,897 (+1868.7%), from €102 to €1,999

  • Other operating charges +€667

    up €667 (+45.7%), from €1,460 to €2,127

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €18,818
Gross operating margin -€14,434
Depreciation +€297
Other operating charges -€667
Financial income +€1,897
Financial charges +€3,523
Taxes +€5,058
Result 2025 €14,493

Cash bridge derived

cash 2024 to 2025

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.

From operations +€8,429
Investment -€5,046
Financing -€2,930
Cash 2024 €23,373
Net result for the year +€14,493
Depreciation +€2,765
Receivables within one year -€58,762
Deferred charges and accrued income +€1,757
Trade debts +€19,150
Tax, wage and social debts +€1,316
Advances received +€27,709
Investment in fixed assets (net) -€5,046
Debts after one year -€3,063
Current portion of long-term debt +€133
Cash 2025 €23,825
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €68,225 €127,963 +€59,738 +87.6%
Fixed assets 21/28 €12,194 €14,475 +€2,281 +18.7%
Tangible fixed assets 22/27 €12,194 €14,475 +€2,281 +18.7%
Land and buildings 22 €7,194 €7,797 +€603 +8.4%
Plant, machinery and equipment 23 €3,540 €2,848 -€693 -19.6%
Furniture and vehicles 24 €1,459 €3,830 +€2,371 +162.5%
Current assets 29/58 €56,031 €113,487 +€57,457 +102.5%
Amounts receivable within one year 40/41 €29,288 €88,050 +€58,762 +200.6%
Trade receivables 40 €8,554 €36,045 +€27,491 +321.4%
Other amounts receivable 41 €20,735 €52,005 +€31,271 +150.8%
Cash at bank and in hand 54/58 €23,373 €23,825 +€452 +1.9%
Deferred charges and accrued income 490/1 €3,370 €1,612 -€1,757 -52.2%
Total equity and liabilities 10/49 €68,225 €127,963 +€59,738 +87.6%
Equity 10/15 €23,318 €37,810 +€14,493 +62.2%
Contributions 10/11 €4,500 €4,500 = 0.0%
Reserves 13 - €25,000 +€25,000
Distributable reserves 133 - €25,000 +€25,000
Profit (loss) carried forward 14 €18,818 €8,310 -€10,507 -55.8%
Amounts payable 17/49 €44,907 €90,152 +€45,245 +100.8%
Amounts payable after more than one year 17 €7,984 €4,921 -€3,063 -38.4%
Financial debts 170/4 €7,984 €4,921 -€3,063 -38.4%
Amounts payable within one year 42/48 €36,923 €85,232 +€48,308 +130.8%
Current portion of amounts payable after more than one year 42 €2,900 €3,033 +€133 +4.6%
Trade debts 44 €8,121 €27,272 +€19,150 +235.8%
Suppliers 440/4 €8,121 €27,272 +€19,150 +235.8%
Advances received on contracts in progress 46 €4,079 €31,788 +€27,709 +679.3%
Taxes, remuneration and social security 45 €21,823 €23,139 +€1,316 +6.0%
Taxes 450/3 €21,823 €23,139 +€1,316 +6.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,062 €2,765 -€297 -9.7%
Other operating charges 640/8 €1,460 €2,127 +€667 +45.7%
Gross operating margin 9900 €46,372 €31,938 -€14,434 -31.1%
Operating profit (loss) 9901 €41,850 €27,046 -€14,804 -35.4%
Financial income 75/76B €102 €1,999 +€1,897 +1868.7%
Recurring financial income 75 €102 €1,999 +€1,897 +1868.7%
Financial charges 65/66B €10,508 €6,984 -€3,523 -33.5%
Recurring financial charges 65 €10,508 €6,984 -€3,523 -33.5%
Profit (loss) for the period before taxes 9903 €31,443 €22,061 -€9,383 -29.8%
Income taxes 67/77 €12,626 €7,568 -€5,058 -40.1%
Profit (loss) for the period 9904 €18,818 €14,493 -€4,325 -23.0%
Profit (loss) for the period to be appropriated 9905 €18,818 €14,493 -€4,325 -23.0%

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 30 September 2026 via checked.be.