JUDEM SPRL: 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.
JUDEM SPRL
Largest movements
- Tangible fixed assets -€10,434
down €10,434 (-3.4%), from €307,178 to €296,744
- Receivables within one year +€3,532
up €3,532 (+1,393%), from €254 to €3,786
- Profit (loss) carried forward -€7,457
down €7,457 (-14.8%), from €50,280 to €42,823
- Gross operating margin +€9,069
up €9,069, from -€5,773 to €3,296
- Purchases and services -€5,919
down €5,919 (-42.3%), from €13,993 to €8,074
- Turnover +€3,150
up €3,150 (+38.3%), from €8,220 to €11,370
- Financial income +€611
up €611 (+24.9%), from €2,454 to €3,065
of which Financial income: +€611
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 | €326,040 | €317,755 | -€8,285 | -2.5% |
| Fixed assets | 21/28 | €307,178 | €296,744 | -€10,434 | -3.4% |
| Tangible fixed assets | 22/27 | €307,178 | €296,744 | -€10,434 | -3.4% |
| Land and buildings | 22 | €307,178 | €296,744 | -€10,434 | -3.4% |
| Current assets | 29/58 | €18,862 | €21,011 | +€2,149 | +11.4% |
| Amounts receivable within one year | 40/41 | €254 | €3,786 | +€3,532 | +1,393% |
| Other amounts receivable | 41 | €254 | €3,786 | +€3,532 | +1,393% |
| Cash at bank and in hand | 54/58 | €18,608 | €17,225 | -€1,383 | -7.4% |
| Total equity and liabilities | 10/49 | €326,040 | €317,755 | -€8,285 | -2.5% |
| Equity | 10/15 | €85,514 | €78,057 | -€7,457 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,634 | €16,634 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,774 | €14,774 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €50,280 | €42,823 | -€7,457 | -14.8% |
| Amounts payable | 17/49 | €240,526 | €239,698 | -€828 | -0.3% |
| Amounts payable after more than one year | 17 | €235,334 | €235,269 | -€65 | 0.0% |
| Other amounts payable | 178/9 | €235,334 | €235,269 | -€65 | 0.0% |
| Amounts payable within one year | 42/48 | €5,191 | €4,429 | -€762 | -14.7% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €4,804 | €4,429 | -€375 | -7.8% |
| Turnover | 70 | €8,220 | €11,370 | +€3,150 | +38.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,993 | €8,074 | -€5,919 | -42.3% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€13 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,436 | €10,434 | -€2 | 0.0% |
| Other operating charges | 640/8 | €2,840 | €2,933 | +€93 | +3.3% |
| Gross operating margin | 9900 | -€5,773 | €3,296 | +€9,069 | |
| Operating profit (loss) | 9901 | -€19,435 | -€10,471 | +€8,964 | +46.1% |
| Financial income | 75/76B | €2,454 | €3,065 | +€611 | +24.9% |
| Recurring financial income | 75 | €2,454 | €3,065 | +€611 | +24.9% |
| Non-recurring financial income | 76B | €2,454 | €3,065 | +€611 | +24.9% |
| Financial charges | 65/66B | €57 | €51 | -€6 | -11.0% |
| Recurring financial charges | 65 | €57 | €51 | -€6 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,038 | -€7,457 | +€9,581 | +56.2% |
| Profit (loss) for the period | 9904 | -€17,038 | -€7,457 | +€9,581 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,038 | -€7,457 | +€9,581 | +56.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.