JUCRO: 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.
JUCRO
Largest movements
- Cash +€61,573
up €61,573 (+50.9%), from €120,855 to €182,428
mainly Net result for the year (+€65,257) and Depreciation (+€59,596)
- Tangible fixed assets -€59,596
down €59,596 (-7.7%), from €774,094 to €714,498
of which Land and buildings: -€55,870
- Debts after one year -€53,500
down €53,500 (-21.3%), from €251,555 to €198,055
- Other debts +€53,067
up €53,067 (+19.2%), from €276,765 to €329,832
- Reserves +€18,833
up €18,833 (+6.1%), from €308,398 to €327,231
- Current portion of long-term debt -€11,733
down €11,733 (-19.3%), from €60,734 to €49,000
- Tax, wage and social debts -€10,227
down €10,227 (-57.8%), from €17,705 to €7,478
- Gross operating margin +€25,386
up €25,386 (+14.9%), from €170,335 to €195,721
- Taxes +€6,551
up €6,551 (+32.9%), from €19,882 to €26,433
- Financial charges -€2,164
down €2,164 (-6.6%), from €32,653 to €30,490
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 | €947,549 | €942,963 | -€4,586 | -0.5% |
| Fixed assets | 21/28 | €774,094 | €714,498 | -€59,596 | -7.7% |
| Tangible fixed assets | 22/27 | €774,094 | €714,498 | -€59,596 | -7.7% |
| Land and buildings | 22 | €603,465 | €547,595 | -€55,870 | -9.3% |
| Plant, machinery and equipment | 23 | €1,072 | €594 | -€478 | -44.6% |
| Furniture and vehicles | 24 | €10,057 | €6,809 | -€3,248 | -32.3% |
| Other tangible fixed assets | 26 | €159,500 | €159,500 | = | 0.0% |
| Current assets | 29/58 | €173,455 | €228,464 | +€55,010 | +31.7% |
| Amounts receivable within one year | 40/41 | €30,205 | €29,790 | -€415 | -1.4% |
| Trade receivables | 40 | €29,737 | €20,000 | -€9,737 | -32.7% |
| Other amounts receivable | 41 | €468 | €9,790 | +€9,323 | +1,993% |
| Cash at bank and in hand | 54/58 | €120,855 | €182,428 | +€61,573 | +50.9% |
| Deferred charges and accrued income | 490/1 | €22,395 | €16,246 | -€6,149 | -27.5% |
| Total equity and liabilities | 10/49 | €947,549 | €942,963 | -€4,586 | -0.5% |
| Equity | 10/15 | €326,948 | €345,781 | +€18,833 | +5.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €308,398 | €327,231 | +€18,833 | +6.1% |
| Distributable reserves | 133 | €308,398 | €327,231 | +€18,833 | +6.1% |
| Amounts payable | 17/49 | €620,601 | €597,182 | -€23,419 | -3.8% |
| Amounts payable after more than one year | 17 | €251,555 | €198,055 | -€53,500 | -21.3% |
| Financial debts | 170/4 | €251,555 | €198,055 | -€53,500 | -21.3% |
| Amounts payable within one year | 42/48 | €369,046 | €399,127 | +€30,081 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €60,734 | €49,000 | -€11,733 | -19.3% |
| Trade debts | 44 | €13,842 | €12,817 | -€1,025 | -7.4% |
| Suppliers | 440/4 | €13,842 | €12,817 | -€1,025 | -7.4% |
| Taxes, remuneration and social security | 45 | €17,705 | €7,478 | -€10,227 | -57.8% |
| Taxes | 450/3 | €17,705 | €7,478 | -€10,227 | -57.8% |
| Other amounts payable | 47/48 | €276,765 | €329,832 | +€53,067 | +19.2% |
| Remuneration, social security and pensions | 62 | €299 | €955 | +€656 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,080 | €59,596 | -€484 | -0.8% |
| Other operating charges | 640/8 | €11,917 | €12,997 | +€1,080 | +9.1% |
| Gross operating margin | 9900 | €170,335 | €195,721 | +€25,386 | +14.9% |
| Operating profit (loss) | 9901 | €98,039 | €122,173 | +€24,134 | +24.6% |
| Financial income | 75/76B | €2 | €7 | +€4 | +175% |
| Recurring financial income | 75 | €2 | €7 | +€4 | +175% |
| Financial charges | 65/66B | €32,653 | €30,490 | -€2,164 | -6.6% |
| Recurring financial charges | 65 | €32,653 | €30,490 | -€2,164 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €65,389 | €91,690 | +€26,302 | +40.2% |
| Income taxes | 67/77 | €19,882 | €26,433 | +€6,551 | +32.9% |
| Profit (loss) for the period | 9904 | €45,507 | €65,257 | +€19,750 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,507 | €65,257 | +€19,750 | +43.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.