JUCICO: 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.
JUCICO
Largest movements
- Tangible fixed assets +€434,253
up €434,253 (+809.2%), from €53,662 to €487,915
of which Land and buildings: +€454,225
- Receivables within one year +€8,363
up €8,363 (+14.7%), from €56,882 to €65,245
of which Trade receivables: +€7,407
- Deferred charges and accrued income -€7,101
down €7,101 (-19.8%), from €35,898 to €28,797
- Debts after one year +€337,409
up €337,409 (+508.9%), from €66,302 to €403,711
- Other debts +€111,086
up €111,086 (+156.7%), from €70,910 to €181,996
- Current portion of long-term debt +€14,826
up €14,826 (+299.8%), from €4,945 to €19,771
- Profit (loss) carried forward -€9,332
down €9,332 (-80.1%), from €11,646 to €2,314
- Trade debts -€7,308
down €7,308 (-20.1%), from €36,402 to €29,094
- Purchases and services -€191,069
no longer reported in 2025 (was €191,069)
- Gross operating margin +€27,190
up €27,190 (+98.2%), from €27,683 to €54,873
- Depreciation +€16,364
up €16,364 (+54.6%), from €29,997 to €46,360
- Financial charges +€14,059
up €14,059 (+374.5%), from €3,754 to €17,814
- Taxes -€1,375
no longer reported in 2025 (was €1,375)
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 | €200,426 | €649,127 | +€448,702 | +223.9% |
| Fixed assets | 21/28 | €53,662 | €490,775 | +€437,113 | +814.6% |
| Tangible fixed assets | 22/27 | €53,662 | €487,915 | +€434,253 | +809.2% |
| Land and buildings | 22 | €2,173 | €456,398 | +€454,225 | +20901.1% |
| Plant, machinery and equipment | 23 | €45,913 | €25,848 | -€20,065 | -43.7% |
| Furniture and vehicles | 24 | €5,576 | €5,669 | +€94 | +1.7% |
| Financial fixed assets | 28 | - | €2,860 | +€2,860 | |
| Current assets | 29/58 | €146,764 | €158,352 | +€11,588 | +7.9% |
| Stocks and contracts in progress | 3 | €47,455 | €52,705 | +€5,250 | +11.1% |
| Stocks | 30/36 | €47,455 | €52,705 | +€5,250 | +11.1% |
| Amounts receivable within one year | 40/41 | €56,882 | €65,245 | +€8,363 | +14.7% |
| Trade receivables | 40 | €54,277 | €61,684 | +€7,407 | +13.6% |
| Other amounts receivable | 41 | €2,604 | €3,561 | +€956 | +36.7% |
| Cash at bank and in hand | 54/58 | €6,529 | €11,606 | +€5,077 | +77.8% |
| Deferred charges and accrued income | 490/1 | €35,898 | €28,797 | -€7,101 | -19.8% |
| Total equity and liabilities | 10/49 | €200,426 | €649,127 | +€448,702 | +223.9% |
| Equity | 10/15 | €17,284 | €7,952 | -€9,332 | -54.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €638 | €638 | = | 0.0% |
| Distributable reserves | 133 | €638 | €638 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,646 | €2,314 | -€9,332 | -80.1% |
| Amounts payable | 17/49 | €183,142 | €641,175 | +€458,033 | +250.1% |
| Amounts payable after more than one year | 17 | €66,302 | €403,711 | +€337,409 | +508.9% |
| Financial debts | 170/4 | €66,302 | €403,711 | +€337,409 | +508.9% |
| Amounts payable within one year | 42/48 | €116,307 | €236,931 | +€120,624 | +103.7% |
| Current portion of amounts payable after more than one year | 42 | €4,945 | €19,771 | +€14,826 | +299.8% |
| Trade debts | 44 | €36,402 | €29,094 | -€7,308 | -20.1% |
| Suppliers | 440/4 | €36,402 | €29,094 | -€7,308 | -20.1% |
| Taxes, remuneration and social security | 45 | €4,050 | €6,070 | +€2,020 | +49.9% |
| Taxes | 450/3 | €4,050 | €6,070 | +€2,020 | +49.9% |
| Other amounts payable | 47/48 | €70,910 | €181,996 | +€111,086 | +156.7% |
| Accrued charges and deferred income | 492/3 | €533 | €533 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €191,069 | - | -€191,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,997 | €46,360 | +€16,364 | +54.6% |
| Other operating charges | 640/8 | €663 | €30 | -€632 | -95.4% |
| Gross operating margin | 9900 | €27,683 | €54,873 | +€27,190 | +98.2% |
| Operating profit (loss) | 9901 | -€2,976 | €8,482 | +€11,458 | |
| Financial charges | 65/66B | €3,754 | €17,814 | +€14,059 | +374.5% |
| Recurring financial charges | 65 | €3,754 | €17,814 | +€14,059 | +374.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,731 | -€9,332 | -€2,601 | -38.6% |
| Income taxes | 67/77 | €1,375 | - | -€1,375 | |
| Profit (loss) for the period | 9904 | -€8,106 | -€9,332 | -€1,226 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,106 | -€9,332 | -€1,226 | -15.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.