Judecon: 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.
Judecon
Largest movements
- Receivables within one year -€5,985
down €5,985 (-45.3%), from €13,213 to €7,229
- Current investments +€1,963
up €1,963 (+15.5%), from €12,647 to €14,610
- Debts after one year -€11,033
down €11,033 (-33.6%), from €32,849 to €21,815
- Other debts +€4,547
new in 2025: €4,547
- Trade debts +€1,536
up €1,536 (+22.0%), from €6,977 to €8,512
- Depreciation -€10,899
no longer reported in 2025 (was €10,899)
- Gross operating margin -€9,418
down €9,418 (-67.3%), from €13,998 to €4,580
- Other operating charges -€1,869
down €1,869 (-75.3%), from €2,483 to €614
- Financial charges +€1,832
up €1,832 (+491%), from €373 to €2,205
- Taxes +€1,693
new in 2025: €1,693
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,962 | €55,940 | -€4,022 | -6.7% |
| Fixed assets | 21/28 | €34,101 | €34,101 | = | 0.0% |
| Tangible fixed assets | 22/27 | €34,101 | €34,101 | = | 0.0% |
| Land and buildings | 22 | €34,101 | €34,101 | = | 0.0% |
| Current assets | 29/58 | €25,861 | €21,839 | -€4,022 | -15.6% |
| Amounts receivable within one year | 40/41 | €13,213 | €7,229 | -€5,985 | -45.3% |
| Trade receivables | 40 | €13,213 | €7,229 | -€5,985 | -45.3% |
| Current investments | 50/53 | €12,647 | €14,610 | +€1,963 | +15.5% |
| Total equity and liabilities | 10/49 | €59,962 | €55,940 | -€4,022 | -6.7% |
| Equity | 10/15 | €3,747 | €3,815 | +€68 | +1.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247 | €315 | +€68 | +27.5% |
| Amounts payable | 17/49 | €56,215 | €52,125 | -€4,090 | -7.3% |
| Amounts payable after more than one year | 17 | €32,849 | €21,815 | -€11,033 | -33.6% |
| Financial debts | 170/4 | €32,849 | €21,815 | -€11,033 | -33.6% |
| Amounts payable within one year | 42/48 | €23,366 | €30,310 | +€6,944 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €10,462 | €11,033 | +€571 | +5.5% |
| Trade debts | 44 | €6,977 | €8,512 | +€1,536 | +22.0% |
| Suppliers | 440/4 | €6,977 | €8,512 | +€1,536 | +22.0% |
| Taxes, remuneration and social security | 45 | €5,927 | €6,217 | +€290 | +4.9% |
| Taxes | 450/3 | €3,508 | €3,207 | -€301 | -8.6% |
| Remuneration and social security | 454/9 | €2,419 | €3,011 | +€592 | +24.5% |
| Other amounts payable | 47/48 | - | €4,547 | +€4,547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,899 | - | -€10,899 | |
| Other operating charges | 640/8 | €2,483 | €614 | -€1,869 | -75.3% |
| Gross operating margin | 9900 | €13,998 | €4,580 | -€9,418 | -67.3% |
| Operating profit (loss) | 9901 | €616 | €3,965 | +€3,350 | +544% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €373 | €2,205 | +€1,832 | +491% |
| Recurring financial charges | 65 | €373 | €2,205 | +€1,832 | +491% |
| Profit (loss) for the period before taxes | 9903 | €247 | €1,761 | +€1,514 | +612% |
| Income taxes | 67/77 | - | €1,693 | +€1,693 | |
| Profit (loss) for the period | 9904 | €247 | €68 | -€179 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €247 | €68 | -€179 | -72.5% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.