JUCOL: 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.
JUCOL
Largest movements
- Financial fixed assets +€440,000
up €440,000 (+117%), from €375,000 to €815,000
- Cash +€210,902
up €210,902 (+800%), from €26,371 to €237,273
mainly Debts after one year (+€276,449) and Net result for the year (+€154,229)
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Receivables within one year +€16,348
up €16,348 (+423%), from €3,865 to €20,213
of which Trade receivables: +€20,072
- Debts after one year +€276,449
up €276,449 (+126%), from €218,670 to €495,118
- Reserves +€154,229
up €154,229 (+73.4%), from €210,187 to €364,417
- Current portion of long-term debt +€110,727
up €110,727 (+210%), from €52,824 to €163,551
- Financial income +€73,211
up €73,211 (+2,097%), from €3,490 to €76,701
- Gross operating margin -€5,751
down €5,751 (-5.0%), from €114,914 to €109,164
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 | €533,606 | €1,072,611 | +€539,005 | +101% |
| Fixed assets | 21/28 | €375,000 | €815,000 | +€440,000 | +117% |
| Financial fixed assets | 28 | €375,000 | €815,000 | +€440,000 | +117% |
| Current assets | 29/58 | €158,606 | €257,611 | +€99,005 | +62.4% |
| Amounts receivable within one year | 40/41 | €3,865 | €20,213 | +€16,348 | +423% |
| Trade receivables | 40 | €141 | €20,213 | +€20,072 | +14,245% |
| Other amounts receivable | 41 | €3,724 | - | -€3,724 | |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €26,371 | €237,273 | +€210,902 | +800% |
| Deferred charges and accrued income | 490/1 | €3,371 | €125 | -€3,246 | -96.3% |
| Total equity and liabilities | 10/49 | €533,606 | €1,072,611 | +€539,005 | +101% |
| Equity | 10/15 | €216,437 | €370,667 | +€154,229 | +71.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €210,187 | €364,417 | +€154,229 | +73.4% |
| Distributable reserves | 133 | €210,187 | €364,417 | +€154,229 | +73.4% |
| Amounts payable | 17/49 | €317,169 | €701,944 | +€384,775 | +121% |
| Amounts payable after more than one year | 17 | €218,670 | €495,118 | +€276,449 | +126% |
| Financial debts | 170/4 | €218,670 | €495,118 | +€276,449 | +126% |
| Amounts payable within one year | 42/48 | €98,499 | €206,826 | +€108,327 | +110% |
| Current portion of amounts payable after more than one year | 42 | €52,824 | €163,551 | +€110,727 | +210% |
| Trade debts | 44 | €114 | €3,552 | +€3,438 | +3,011% |
| Suppliers | 440/4 | €114 | €3,552 | +€3,438 | +3,011% |
| Taxes, remuneration and social security | 45 | €39,337 | €37,223 | -€2,114 | -5.4% |
| Taxes | 450/3 | €39,337 | €37,223 | -€2,114 | -5.4% |
| Other amounts payable | 47/48 | €6,224 | €2,500 | -€3,724 | -59.8% |
| Other operating charges | 640/8 | €496 | €462 | -€34 | -6.9% |
| Gross operating margin | 9900 | €114,914 | €109,164 | -€5,751 | -5.0% |
| Operating profit (loss) | 9901 | €114,418 | €108,701 | -€5,716 | -5.0% |
| Financial income | 75/76B | €3,490 | €76,701 | +€73,211 | +2,097% |
| Recurring financial income | 75 | €3,490 | €76,701 | +€73,211 | +2,097% |
| Financial charges | 65/66B | €4,206 | €3,568 | -€638 | -15.2% |
| Recurring financial charges | 65 | €4,206 | €3,568 | -€638 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €113,702 | €181,835 | +€68,132 | +59.9% |
| Income taxes | 67/77 | €28,523 | €27,605 | -€918 | -3.2% |
| Profit (loss) for the period | 9904 | €85,179 | €154,229 | +€69,050 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,179 | €154,229 | +€69,050 | +81.1% |
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 20 October 2026 via checked.be.