Jucla: 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.
Jucla
Largest movements
- Receivables within one year +€237,116
up €237,116 (+145.2%), from €163,300 to €400,416
of which Trade receivables: +€299,697
- Tangible fixed assets +€7,223
up €7,223 (+219.0%), from €3,298 to €10,522
of which Furniture and vehicles: +€8,379
- Cash +€5,650
up €5,650 (+109.8%), from €5,146 to €10,796
mainly Trade debts (+€191,020) and Other debts (+€64,871)
- Trade debts +€191,020
up €191,020 (+1028.5%), from €18,573 to €209,593
- Other debts +€64,871
up €64,871 (+137.8%), from €47,081 to €111,952
- Tax, wage and social debts -€13,886
down €13,886 (-54.4%), from €25,535 to €11,649
of which Taxes: -€17,188
- Current portion of long-term debt +€5,385
new in 2025: €5,385
- Financial charges +€2,031
up €2,031 (+397.9%), from €510 to €2,541
- Depreciation +€1,812
up €1,812 (+106.4%), from €1,704 to €3,516
- Gross operating margin +€1,753
up €1,753 (+2.5%), from €71,128 to €72,881
- Staff costs -€763
down €763 (-1.2%), from €63,183 to €62,421
- Other operating charges -€755
down €755 (-25.5%), from €2,958 to €2,202
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 | €171,785 | €421,774 | +€249,989 | +145.5% |
| Fixed assets | 21/28 | €3,338 | €10,562 | +€7,223 | +216.4% |
| Tangible fixed assets | 22/27 | €3,298 | €10,522 | +€7,223 | +219.0% |
| Plant, machinery and equipment | 23 | €1,961 | €805 | -€1,156 | -58.9% |
| Furniture and vehicles | 24 | €1,337 | €9,717 | +€8,379 | +626.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €168,446 | €411,212 | +€242,766 | +144.1% |
| Amounts receivable within one year | 40/41 | €163,300 | €400,416 | +€237,116 | +145.2% |
| Trade receivables | 40 | €68,452 | €368,149 | +€299,697 | +437.8% |
| Other amounts receivable | 41 | €94,848 | €32,267 | -€62,581 | -66.0% |
| Cash at bank and in hand | 54/58 | €5,146 | €10,796 | +€5,650 | +109.8% |
| Total equity and liabilities | 10/49 | €171,785 | €421,774 | +€249,989 | +145.5% |
| Equity | 10/15 | €80,597 | €80,894 | +€297 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,597 | €78,894 | +€297 | +0.4% |
| Amounts payable | 17/49 | €91,188 | €340,880 | +€249,692 | +273.8% |
| Amounts payable after more than one year | 17 | - | €2,301 | +€2,301 | |
| Financial debts | 170/4 | - | €2,301 | +€2,301 | |
| Amounts payable within one year | 42/48 | €91,188 | €338,579 | +€247,391 | +271.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,385 | +€5,385 | |
| Trade debts | 44 | €18,573 | €209,593 | +€191,020 | +1028.5% |
| Suppliers | 440/4 | €18,573 | €209,593 | +€191,020 | +1028.5% |
| Taxes, remuneration and social security | 45 | €25,535 | €11,649 | -€13,886 | -54.4% |
| Taxes | 450/3 | €20,950 | €3,762 | -€17,188 | -82.0% |
| Remuneration and social security | 454/9 | €4,584 | €7,887 | +€3,303 | +72.0% |
| Other amounts payable | 47/48 | €47,081 | €111,952 | +€64,871 | +137.8% |
| Remuneration, social security and pensions | 62 | €63,183 | €62,421 | -€763 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,704 | €3,516 | +€1,812 | +106.4% |
| Other operating charges | 640/8 | €2,958 | €2,202 | -€755 | -25.5% |
| Gross operating margin | 9900 | €71,128 | €72,881 | +€1,753 | +2.5% |
| Operating profit (loss) | 9901 | €3,284 | €4,742 | +€1,458 | +44.4% |
| Financial income | 75/76B | €48 | €418 | +€370 | +771.5% |
| Recurring financial income | 75 | €48 | €418 | +€370 | +771.5% |
| Financial charges | 65/66B | €510 | €2,541 | +€2,031 | +397.9% |
| Recurring financial charges | 65 | €510 | €2,541 | +€2,031 | +397.9% |
| Profit (loss) for the period before taxes | 9903 | €2,821 | €2,619 | -€202 | -7.2% |
| Income taxes | 67/77 | €1,860 | €2,322 | +€462 | +24.8% |
| Profit (loss) for the period | 9904 | €962 | €297 | -€664 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €962 | €297 | -€664 | -69.1% |
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 7 October 2026 via checked.be.