Jucon: 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.
Jucon
Largest movements
- Cash +€19,185
up €19,185 (+52.3%), from €36,715 to €55,900
mainly Net result for the year (+€13,983) and Depreciation (+€4,021)
- Tangible fixed assets -€4,021
down €4,021 (-19.0%), from €21,195 to €17,174
of which Plant, machinery and equipment: -€2,474
- Profit (loss) carried forward +€13,983
up €13,983 (+29.9%), from -€46,733 to -€32,750
- Gross operating margin +€18,577
up €18,577 (+668.0%), from €2,781 to €21,358
- Depreciation -€911
down €911 (-18.5%), from €4,932 to €4,021
- Other operating charges -€297
down €297 (-71.2%), from €417 to €120
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 | €68,587 | €83,305 | +€14,718 | +21.5% |
| Fixed assets | 21/28 | €21,445 | €17,424 | -€4,021 | -18.8% |
| Tangible fixed assets | 22/27 | €21,195 | €17,174 | -€4,021 | -19.0% |
| Plant, machinery and equipment | 23 | €7,364 | €4,890 | -€2,474 | -33.6% |
| Other tangible fixed assets | 26 | €13,831 | €12,284 | -€1,547 | -11.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €47,142 | €65,881 | +€18,739 | +39.8% |
| Amounts receivable within one year | 40/41 | €1,297 | €674 | -€623 | -48.0% |
| Other amounts receivable | 41 | €1,297 | €674 | -€623 | -48.0% |
| Cash at bank and in hand | 54/58 | €36,715 | €55,900 | +€19,185 | +52.3% |
| Deferred charges and accrued income | 490/1 | €9,130 | €9,307 | +€177 | +1.9% |
| Total equity and liabilities | 10/49 | €68,587 | €83,305 | +€14,718 | +21.5% |
| Equity | 10/15 | €63,978 | €77,961 | +€13,983 | +21.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €108,711 | €108,711 | = | 0.0% |
| Distributable reserves | 133 | €108,711 | €108,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,733 | -€32,750 | +€13,983 | +29.9% |
| Amounts payable | 17/49 | €4,609 | €5,344 | +€735 | +15.9% |
| Amounts payable within one year | 42/48 | €4,609 | €5,344 | +€735 | +15.9% |
| Trade debts | 44 | €430 | €1,109 | +€679 | +157.9% |
| Suppliers | 440/4 | €430 | €1,109 | +€679 | +157.9% |
| Taxes, remuneration and social security | 45 | €4,179 | €4,235 | +€56 | +1.3% |
| Taxes | 450/3 | €4,179 | €4,235 | +€56 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,932 | €4,021 | -€911 | -18.5% |
| Other operating charges | 640/8 | €417 | €120 | -€297 | -71.2% |
| Gross operating margin | 9900 | €2,781 | €21,358 | +€18,577 | +668.0% |
| Operating profit (loss) | 9901 | -€2,568 | €17,217 | +€19,785 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €3,095 | €2,957 | -€138 | -4.5% |
| Recurring financial charges | 65 | €3,095 | €2,957 | -€138 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,663 | €14,265 | +€19,928 | |
| Income taxes | 67/77 | €279 | €282 | +€3 | +1.1% |
| Profit (loss) for the period | 9904 | -€5,942 | €13,983 | +€19,925 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,942 | €13,983 | +€19,925 |
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.