Juclé: what changed
Two financial 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.
Juclé
Largest movements
- Receivables within one year +€99,560
up €99,560 (+54.5%), from €182,694 to €282,254
of which Other amounts receivable: +€109,240
- Intangible fixed assets -€96,307
down €96,307 (-25.0%), from €385,227 to €288,920
- Cash -€43,353
down €43,353 (-25.2%), from €172,333 to €128,980
mainly Receivables within one year (-€99,560) and Debts after one year (-€77,857)
- Debts after one year -€77,857
down €77,857 (-18.6%), from €418,130 to €340,273
- Reserves +€31,675
up €31,675 (+12.1%), from €261,193 to €292,868
of which Distributable reserves: +€31,675
- Gross operating margin +€44,628
up €44,628 (+18.0%), from €247,452 to €292,080
- Taxes +€9,652
up €9,652 (+25.6%), from €37,766 to €47,419
- Staff costs +€6,089
up €6,089 (+6.1%), from €99,283 to €105,372
- Financial charges +€4,454
up €4,454 (+84.5%), from €5,272 to €9,726
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.
Derived cash bridge
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 | €1,099,699 | €1,061,210 | -€38,490 | -3.5% |
| Fixed assets | 21/28 | €744,672 | €648,366 | -€96,307 | -12.9% |
| Intangible fixed assets | 21 | €385,227 | €288,920 | -€96,307 | -25.0% |
| Financial fixed assets | 28 | €359,446 | €359,446 | = | 0.0% |
| Current assets | 29/58 | €355,027 | €412,844 | +€57,817 | +16.3% |
| Amounts receivable within one year | 40/41 | €182,694 | €282,254 | +€99,560 | +54.5% |
| Trade receivables | 40 | €142,780 | €133,100 | -€9,680 | -6.8% |
| Other amounts receivable | 41 | €39,914 | €149,154 | +€109,240 | +274% |
| Cash at bank and in hand | 54/58 | €172,333 | €128,980 | -€43,353 | -25.2% |
| Deferred charges and accrued income | 490/1 | - | €1,610 | +€1,610 | |
| Total equity and liabilities | 10/49 | €1,099,699 | €1,061,210 | -€38,490 | -3.5% |
| Equity | 10/15 | €561,193 | €592,574 | +€31,381 | +5.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €261,193 | €292,868 | +€31,675 | +12.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €261,193 | €292,868 | +€31,675 | +12.1% |
| Profit (loss) carried forward | 14 | - | -€294 | -€294 | |
| Amounts payable | 17/49 | €538,506 | €468,636 | -€69,870 | -13.0% |
| Amounts payable after more than one year | 17 | €418,130 | €340,273 | -€77,857 | -18.6% |
| Financial debts | 170/4 | €418,130 | €340,273 | -€77,857 | -18.6% |
| Amounts payable within one year | 42/48 | €120,376 | €128,363 | +€7,987 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €76,929 | €77,857 | +€928 | +1.2% |
| Trade debts | 44 | €2,811 | €4,419 | +€1,608 | +57.2% |
| Suppliers | 440/4 | €2,811 | €4,419 | +€1,608 | +57.2% |
| Taxes, remuneration and social security | 45 | €40,143 | €45,696 | +€5,553 | +13.8% |
| Taxes | 450/3 | €29,002 | €29,831 | +€829 | +2.9% |
| Remuneration and social security | 454/9 | €11,141 | €15,865 | +€4,724 | +42.4% |
| Other amounts payable | 47/48 | €493 | €391 | -€103 | -20.8% |
| Remuneration, social security and pensions | 62 | €99,283 | €105,372 | +€6,089 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,307 | €96,307 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,654 | €1,876 | +€222 | +13.4% |
| Gross operating margin | 9900 | €247,452 | €292,080 | +€44,628 | +18.0% |
| Operating profit (loss) | 9901 | €50,209 | €88,525 | +€38,317 | +76.3% |
| Financial income | 75/76B | €2,423 | €0 | -€2,423 | -100% |
| Recurring financial income | 75 | €2,423 | €0 | -€2,423 | -100% |
| Financial charges | 65/66B | €5,272 | €9,726 | +€4,454 | +84.5% |
| Recurring financial charges | 65 | €5,272 | €9,726 | +€4,454 | +84.5% |
| Profit (loss) for the period before taxes | 9903 | €47,360 | €78,799 | +€31,439 | +66.4% |
| Income taxes | 67/77 | €37,766 | €47,419 | +€9,652 | +25.6% |
| Profit (loss) for the period | 9904 | €9,594 | €31,381 | +€21,787 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €9,594 | €31,381 | +€21,787 | +227% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.