JUDIKA: 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.
JUDIKA
Largest movements
- Cash +€20,895
up €20,895 (+61.3%), from €34,107 to €55,002
mainly Net result for the year (+€15,527) and Trade debts (+€4,929)
- Receivables within one year +€5,380
up €5,380 (+145%), from €3,705 to €9,085
of which Other amounts receivable: +€7,440
- Reserves +€15,527
up €15,527 (+106%), from €14,594 to €30,121
- Trade debts +€4,929
up €4,929 (+126%), from €3,904 to €8,833
- Other debts +€3,059
up €3,059 (+306%), from €1,000 to €4,059
- Tax, wage and social debts +€2,829
up €2,829 (+13.1%), from €21,652 to €24,482
of which Taxes: +€1,517
- Turnover +€28,012
up €28,012 (+8.7%), from €322,972 to €350,984
- Gross operating margin +€13,721
up €13,721 (+17.1%), from €80,461 to €94,181
- Purchases and services +€13,266
up €13,266 (+5.4%), from €244,694 to €257,961
- Staff costs +€8,212
up €8,212 (+13.0%), from €62,925 to €71,137
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,150 | €70,494 | +€26,344 | +59.7% |
| Current assets | 29/58 | €44,150 | €70,494 | +€26,344 | +59.7% |
| Stocks and contracts in progress | 3 | €5,623 | €5,864 | +€241 | +4.3% |
| Stocks | 30/36 | €5,623 | €5,864 | +€241 | +4.3% |
| Amounts receivable within one year | 40/41 | €3,705 | €9,085 | +€5,380 | +145% |
| Trade receivables | 40 | €3,645 | €1,585 | -€2,060 | -56.5% |
| Other amounts receivable | 41 | €60 | €7,500 | +€7,440 | +12,400% |
| Cash at bank and in hand | 54/58 | €34,107 | €55,002 | +€20,895 | +61.3% |
| Deferred charges and accrued income | 490/1 | €715 | €543 | -€172 | -24.1% |
| Total equity and liabilities | 10/49 | €44,150 | €70,494 | +€26,344 | +59.7% |
| Equity | 10/15 | €17,594 | €33,121 | +€15,527 | +88.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,594 | €30,121 | +€15,527 | +106% |
| Distributable reserves | 133 | €14,594 | €30,121 | +€15,527 | +106% |
| Amounts payable | 17/49 | €26,556 | €37,373 | +€10,817 | +40.7% |
| Amounts payable within one year | 42/48 | €26,556 | €37,373 | +€10,817 | +40.7% |
| Trade debts | 44 | €3,904 | €8,833 | +€4,929 | +126% |
| Suppliers | 440/4 | €3,904 | €8,833 | +€4,929 | +126% |
| Taxes, remuneration and social security | 45 | €21,652 | €24,482 | +€2,829 | +13.1% |
| Taxes | 450/3 | €8,034 | €9,550 | +€1,517 | +18.9% |
| Remuneration and social security | 454/9 | €13,619 | €14,932 | +€1,313 | +9.6% |
| Other amounts payable | 47/48 | €1,000 | €4,059 | +€3,059 | +306% |
| Turnover | 70 | €322,972 | €350,984 | +€28,012 | +8.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €244,694 | €257,961 | +€13,266 | +5.4% |
| Remuneration, social security and pensions | 62 | €62,925 | €71,137 | +€8,212 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,620 | +€1,620 | |
| Other operating charges | 640/8 | €168 | €1,350 | +€1,182 | +704% |
| Gross operating margin | 9900 | €80,461 | €94,181 | +€13,721 | +17.1% |
| Operating profit (loss) | 9901 | €17,368 | €20,075 | +€2,707 | +15.6% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €315 | €697 | +€383 | +122% |
| Recurring financial charges | 65 | €112 | €95 | -€17 | -14.9% |
| Non-recurring financial charges | 66B | €203 | €602 | +€399 | +197% |
| Profit (loss) for the period before taxes | 9903 | €17,053 | €19,413 | +€2,360 | +13.8% |
| Income taxes | 67/77 | €4,263 | €3,886 | -€377 | -8.9% |
| Profit (loss) for the period | 9904 | €12,790 | €15,527 | +€2,737 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,790 | €15,527 | +€2,737 | +21.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.