JUCHEPIE & FRIENDS: what changed
JUCHEPIE & FRIENDS
Largest movements
- Cash -€25,505
down €25,505 (-70.6%), from €36,116 to €10,611
mainly Contributions, distributions and other (-€48,099) and Net result for the year (-€8,121)
- Stocks and contracts +€6,455
up €6,455 (+29.2%), from €22,088 to €28,544
- Receivables within one year +€5,679
up €5,679 (+66.5%), from €8,541 to €14,220
of which Trade receivables: +€5,484
- Tangible fixed assets -€936
down €936 (-30.4%), from €3,084 to €2,148
- Reserves -€49,959
down €49,959 (-66.4%), from €75,205 to €25,246
- Other debts +€48,099
new in 2025: €48,099
- Profit (loss) carried forward -€6,261
down €6,261 (-35.6%), from -€17,606 to -€23,867
- Trade debts -€5,803
down €5,803 (-58.0%), from €9,997 to €4,194
- Accrued charges and deferred income -€1,234
down €1,234 (-100%), from €1,234 to €0
- Gross operating margin +€6,849
up €6,849, from -€6,812 to €37
- Financial income -€2,095
down €2,095 (-97.2%), from €2,155 to €60
- Depreciation +€1,448
up €1,448 (+48.9%), from €2,958 to €4,407
- Financial charges -€680
down €680 (-94.2%), from €723 to €42
- Other operating charges -€312
down €312 (-7.7%), from €4,081 to €3,769
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,354 | €61,326 | -€14,028 | -18.6% |
| Fixed assets | 21/28 | €8,438 | €7,913 | -€525 | -6.2% |
| Intangible fixed assets | 21 | €4,354 | €4,766 | +€411 | +9.4% |
| Tangible fixed assets | 22/27 | €3,084 | €2,148 | -€936 | -30.4% |
| Plant, machinery and equipment | 23 | €3,084 | €2,148 | -€936 | -30.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €66,916 | €53,413 | -€13,503 | -20.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €22,088 | €28,544 | +€6,455 | +29.2% |
| Stocks | 30/36 | €22,088 | €28,544 | +€6,455 | +29.2% |
| Amounts receivable within one year | 40/41 | €8,541 | €14,220 | +€5,679 | +66.5% |
| Trade receivables | 40 | €4,994 | €10,478 | +€5,484 | +110% |
| Other amounts receivable | 41 | €3,546 | €3,742 | +€196 | +5.5% |
| Cash at bank and in hand | 54/58 | €36,116 | €10,611 | -€25,505 | -70.6% |
| Deferred charges and accrued income | 490/1 | €171 | €38 | -€133 | -77.6% |
| Total equity and liabilities | 10/49 | €75,354 | €61,326 | -€14,028 | -18.6% |
| Equity | 10/15 | €63,799 | €7,579 | -€56,220 | -88.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,205 | €25,246 | -€49,959 | -66.4% |
| Distributable reserves | 133 | €75,205 | €25,246 | -€49,959 | -66.4% |
| Profit (loss) carried forward | 14 | -€17,606 | -€23,867 | -€6,261 | -35.6% |
| Amounts payable | 17/49 | €11,556 | €53,747 | +€42,192 | +365% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,321 | €53,747 | +€43,426 | +421% |
| Trade debts | 44 | €9,997 | €4,194 | -€5,803 | -58.0% |
| Suppliers | 440/4 | €9,997 | €4,194 | -€5,803 | -58.0% |
| Taxes, remuneration and social security | 45 | €324 | €1,454 | +€1,130 | +349% |
| Taxes | 450/3 | €324 | €1,454 | +€1,130 | +349% |
| Other amounts payable | 47/48 | - | €48,099 | +€48,099 | |
| Accrued charges and deferred income | 492/3 | €1,234 | €0 | -€1,234 | -100% |
| Non-recurring operating income | 76A | €375 | €0 | -€375 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,958 | €4,407 | +€1,448 | +48.9% |
| Other operating charges | 640/8 | €4,081 | €3,769 | -€312 | -7.7% |
| Gross operating margin | 9900 | -€6,812 | €37 | +€6,849 | |
| Operating profit (loss) | 9901 | -€13,852 | -€8,138 | +€5,713 | +41.2% |
| Financial income | 75/76B | €2,155 | €60 | -€2,095 | -97.2% |
| Recurring financial income | 75 | €2,155 | €60 | -€2,095 | -97.2% |
| Financial charges | 65/66B | €723 | €42 | -€680 | -94.2% |
| Recurring financial charges | 65 | €723 | €42 | -€680 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,420 | -€8,121 | +€4,299 | +34.6% |
| Profit (loss) for the period | 9904 | -€12,420 | -€8,121 | +€4,299 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,420 | -€8,121 | +€4,299 | +34.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.