JUCOJA: 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.
JUCOJA
Largest movements
- Tangible fixed assets -€150,000
down €150,000 (-23.7%), from €632,500 to €482,500
- Receivables within one year -€79,124
down €79,124 (-88.1%), from €89,844 to €10,720
of which Other amounts receivable: -€51,321
- Cash +€37,570
up €37,570 (+63.9%), from €58,764 to €96,334
mainly Investment in fixed assets (net) (+€127,500) and Net result for the year (+€117,667)
- Current portion of long-term debt -€154,854
down €154,854 (-93.9%), from €165,000 to €10,146
- Debts after one year +€64,336
up €64,336 (+61.4%), from €104,753 to €169,089
- Profit (loss) carried forward -€62,333
down €62,333 (-55.0%), from €113,264 to €50,931
- Trade debts -€31,383
down €31,383 (-98.1%), from €32,000 to €617
- Other debts -€9,618
down €9,618 (-100%), from €9,618 to €0
- Staff costs -€104,116
down €104,116 (-100%), from €104,116 to €0
- Gross operating margin -€52,381
down €52,381 (-21.8%), from €239,865 to €187,484
- Depreciation +€22,500
new in 2025: €22,500
- Financial charges -€11,320
down €11,320 (-65.0%), from €17,414 to €6,094
- Taxes +€9,659
up €9,659 (+32.0%), from €30,178 to €39,837
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 | €781,388 | €589,554 | -€191,834 | -24.6% |
| Fixed assets | 21/28 | €632,500 | €482,500 | -€150,000 | -23.7% |
| Tangible fixed assets | 22/27 | €632,500 | €482,500 | -€150,000 | -23.7% |
| Land and buildings | 22 | €632,500 | €482,500 | -€150,000 | -23.7% |
| Current assets | 29/58 | €148,888 | €107,054 | -€41,834 | -28.1% |
| Amounts receivable within one year | 40/41 | €89,844 | €10,720 | -€79,124 | -88.1% |
| Trade receivables | 40 | €33,836 | €6,033 | -€27,803 | -82.2% |
| Other amounts receivable | 41 | €56,008 | €4,687 | -€51,321 | -91.6% |
| Cash at bank and in hand | 54/58 | €58,764 | €96,334 | +€37,570 | +63.9% |
| Deferred charges and accrued income | 490/1 | €280 | €0 | -€280 | -100% |
| Total equity and liabilities | 10/49 | €781,388 | €589,554 | -€191,834 | -24.6% |
| Equity | 10/15 | €457,113 | €394,780 | -€62,333 | -13.6% |
| Contributions | 10/11 | €123,947 | €123,947 | -€0 | 0.0% |
| Capital | 10 | €123,947 | €123,947 | -€0 | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | -€0 | 0.0% |
| Reserves | 13 | €219,902 | €219,902 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €207,507 | €207,507 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €113,264 | €50,931 | -€62,333 | -55.0% |
| Amounts payable | 17/49 | €324,275 | €194,774 | -€129,501 | -39.9% |
| Amounts payable after more than one year | 17 | €104,753 | €169,089 | +€64,336 | +61.4% |
| Financial debts | 170/4 | €104,753 | €169,089 | +€64,336 | +61.4% |
| Amounts payable within one year | 42/48 | €215,482 | €25,685 | -€189,797 | -88.1% |
| Current portion of amounts payable after more than one year | 42 | €165,000 | €10,146 | -€154,854 | -93.9% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €32,000 | €617 | -€31,383 | -98.1% |
| Suppliers | 440/4 | €32,000 | €617 | -€31,383 | -98.1% |
| Taxes, remuneration and social security | 45 | €8,864 | €14,922 | +€6,058 | +68.3% |
| Taxes | 450/3 | €8,864 | €14,922 | +€6,058 | +68.3% |
| Other amounts payable | 47/48 | €9,618 | €0 | -€9,618 | -100% |
| Accrued charges and deferred income | 492/3 | €4,040 | €0 | -€4,040 | -100% |
| Non-recurring operating income | 76A | €128,732 | €9,618 | -€119,114 | -92.5% |
| Remuneration, social security and pensions | 62 | €104,116 | €0 | -€104,116 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22,500 | +€22,500 | |
| Other operating charges | 640/8 | €8,275 | €2,242 | -€6,033 | -72.9% |
| Gross operating margin | 9900 | €239,865 | €187,484 | -€52,381 | -21.8% |
| Operating profit (loss) | 9901 | €127,474 | €162,742 | +€35,268 | +27.7% |
| Financial income | 75/76B | €3,801 | €856 | -€2,945 | -77.5% |
| Recurring financial income | 75 | €3,801 | €856 | -€2,945 | -77.5% |
| Financial charges | 65/66B | €17,414 | €6,094 | -€11,320 | -65.0% |
| Recurring financial charges | 65 | €17,414 | €6,094 | -€11,320 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €113,861 | €157,504 | +€43,643 | +38.3% |
| Income taxes | 67/77 | €30,178 | €39,837 | +€9,659 | +32.0% |
| Profit (loss) for the period | 9904 | €83,683 | €117,667 | +€33,984 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,683 | €117,667 | +€33,984 | +40.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.