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
- Receivables within one year -€135,228
down €135,228 (-79.5%), from €170,094 to €34,867
of which Other amounts receivable: -€121,324
- Cash -€14,692
down €14,692 (-80.1%), from €18,342 to €3,650
mainly Contributions, distributions and other (-€75,000) and Net result for the year (-€54,198)
- Tangible fixed assets +€11,008
up €11,008 (+233.6%), from €4,711 to €15,719
of which Furniture and vehicles: +€11,209
- Reserves -€75,000
down €75,000 (-38.7%), from €193,605 to €118,605
of which Distributable reserves: -€75,000
- Profit (loss) carried forward -€54,198
down €54,198 (-145.0%), from -€37,373 to -€91,571
- Tax, wage and social debts -€20,305
down €20,305 (-79.8%), from €25,453 to €5,148
- Debts after one year +€9,818
new in 2025: €9,818
- Trade debts -€4,470
down €4,470 (-68.6%), from €6,515 to €2,044
- Gross operating margin -€7,871
down €7,871 (-18.5%), from -€42,504 to -€50,375
- Financial income -€4,723
down €4,723 (-49.4%), from €9,566 to €4,843
- Depreciation +€2,650
up €2,650 (+171.5%), from €1,545 to €4,195
- Other operating charges +€1,462
up €1,462 (+82.4%), from €1,775 to €3,237
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 | €194,399 | €54,236 | -€140,163 | -72.1% |
| Fixed assets | 21/28 | €4,711 | €15,719 | +€11,008 | +233.6% |
| Tangible fixed assets | 22/27 | €4,711 | €15,719 | +€11,008 | +233.6% |
| Plant, machinery and equipment | 23 | €700 | €1,273 | +€573 | +81.9% |
| Furniture and vehicles | 24 | - | €11,209 | +€11,209 | |
| Other tangible fixed assets | 26 | €4,012 | €3,238 | -€774 | -19.3% |
| Current assets | 29/58 | €189,688 | €38,516 | -€151,171 | -79.7% |
| Amounts receivable within one year | 40/41 | €170,094 | €34,867 | -€135,228 | -79.5% |
| Trade receivables | 40 | €13,903 | €0 | -€13,903 | -100.0% |
| Other amounts receivable | 41 | €156,191 | €34,867 | -€121,324 | -77.7% |
| Cash at bank and in hand | 54/58 | €18,342 | €3,650 | -€14,692 | -80.1% |
| Deferred charges and accrued income | 490/1 | €1,251 | €0 | -€1,251 | -100.0% |
| Total equity and liabilities | 10/49 | €194,399 | €54,236 | -€140,163 | -72.1% |
| Equity | 10/15 | €162,432 | €33,234 | -€129,198 | -79.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,605 | €118,605 | -€75,000 | -38.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €191,745 | €116,745 | -€75,000 | -39.1% |
| Profit (loss) carried forward | 14 | -€37,373 | -€91,571 | -€54,198 | -145.0% |
| Amounts payable | 17/49 | €31,967 | €21,002 | -€10,965 | -34.3% |
| Amounts payable after more than one year | 17 | - | €9,818 | +€9,818 | |
| Financial debts | 170/4 | - | €9,818 | +€9,818 | |
| Amounts payable within one year | 42/48 | €31,967 | €10,567 | -€21,400 | -66.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,375 | +€3,375 | |
| Trade debts | 44 | €6,515 | €2,044 | -€4,470 | -68.6% |
| Suppliers | 440/4 | €6,515 | €2,044 | -€4,470 | -68.6% |
| Taxes, remuneration and social security | 45 | €25,453 | €5,148 | -€20,305 | -79.8% |
| Taxes | 450/3 | €25,453 | €5,148 | -€20,305 | -79.8% |
| Accrued charges and deferred income | 492/3 | - | €617 | +€617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,545 | €4,195 | +€2,650 | +171.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€826 | -€782 | +€44 | +5.4% |
| Other operating charges | 640/8 | €1,775 | €3,237 | +€1,462 | +82.4% |
| Gross operating margin | 9900 | -€42,504 | -€50,375 | -€7,871 | -18.5% |
| Operating profit (loss) | 9901 | -€44,997 | -€57,025 | -€12,028 | -26.7% |
| Financial income | 75/76B | €9,566 | €4,843 | -€4,723 | -49.4% |
| Recurring financial income | 75 | €9,566 | €4,843 | -€4,723 | -49.4% |
| Financial charges | 65/66B | €1,502 | €1,578 | +€76 | +5.1% |
| Recurring financial charges | 65 | €1,502 | €1,578 | +€76 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,933 | -€53,759 | -€16,827 | -45.6% |
| Income taxes | 67/77 | €441 | €439 | -€2 | -0.5% |
| Profit (loss) for the period | 9904 | -€37,373 | -€54,198 | -€16,824 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,373 | -€54,198 | -€16,824 | -45.0% |
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 28 September 2026 via checked.be.