JUFA: 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.
JUFA
Largest movements
- Receivables within one year +€26,216
up €26,216 (+24.2%), from €108,289 to €134,505
of which Trade receivables: +€53,405
- Tax, wage and social debts -€53,217
down €53,217 (-87.6%), from €60,741 to €7,524
of which Remuneration and social security: -€43,042
- Trade debts +€34,187
up €34,187 (+9.7%), from €353,695 to €387,881
- Other debts +€34,006
up €34,006 (+14.8%), from €229,714 to €263,720
- Staff costs -€2,530
down €2,530 (-1.9%), from €135,814 to €133,284
- Financial charges +€1,823
up €1,823 (+263%), from €694 to €2,518
- Gross operating margin +€1,470
up €1,470 (+1.0%), from €140,074 to €141,544
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 | €591,404 | €610,519 | +€19,116 | +3.2% |
| Fixed assets | 21/28 | €440,398 | €439,261 | -€1,137 | -0.3% |
| Tangible fixed assets | 22/27 | €1,337 | - | -€1,337 | |
| Plant, machinery and equipment | 23 | €1,337 | - | -€1,337 | |
| Financial fixed assets | 28 | €439,061 | €439,261 | +€200 | 0.0% |
| Current assets | 29/58 | €151,005 | €171,258 | +€20,253 | +13.4% |
| Stocks and contracts in progress | 3 | €30,000 | €30,000 | = | 0.0% |
| Stocks | 30/36 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €108,289 | €134,505 | +€26,216 | +24.2% |
| Trade receivables | 40 | €80,935 | €134,340 | +€53,405 | +66.0% |
| Other amounts receivable | 41 | €27,354 | €165 | -€27,189 | -99.4% |
| Cash at bank and in hand | 54/58 | €12,393 | €6,754 | -€5,639 | -45.5% |
| Deferred charges and accrued income | 490/1 | €324 | - | -€324 | |
| Total equity and liabilities | 10/49 | €591,404 | €610,519 | +€19,116 | +3.2% |
| Equity | 10/15 | -€53,011 | -€48,606 | +€4,405 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,360 | €25,360 | = | 0.0% |
| 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 | €23,500 | €23,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,971 | -€92,566 | +€4,405 | +4.5% |
| Amounts payable | 17/49 | €644,415 | €659,126 | +€14,711 | +2.3% |
| Amounts payable within one year | 42/48 | €644,150 | €659,126 | +€14,976 | +2.3% |
| Trade debts | 44 | €353,695 | €387,881 | +€34,187 | +9.7% |
| Suppliers | 440/4 | €353,695 | €387,881 | +€34,187 | +9.7% |
| Taxes, remuneration and social security | 45 | €60,741 | €7,524 | -€53,217 | -87.6% |
| Taxes | 450/3 | €10,216 | €41 | -€10,175 | -99.6% |
| Remuneration and social security | 454/9 | €50,525 | €7,483 | -€43,042 | -85.2% |
| Other amounts payable | 47/48 | €229,714 | €263,720 | +€34,006 | +14.8% |
| Accrued charges and deferred income | 492/3 | €265 | - | -€265 | |
| Non-recurring operating income | 76A | €3,251 | - | -€3,251 | |
| Remuneration, social security and pensions | 62 | €135,814 | €133,284 | -€2,530 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,337 | €1,337 | = | 0.0% |
| Other operating charges | 640/8 | €529 | - | -€529 | |
| Non-recurring operating charges | 66A | €26 | - | -€26 | |
| Gross operating margin | 9900 | €140,074 | €141,544 | +€1,470 | +1.0% |
| Operating profit (loss) | 9901 | €2,368 | €6,923 | +€4,555 | +192% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €694 | €2,518 | +€1,823 | +263% |
| Recurring financial charges | 65 | €694 | €2,518 | +€1,823 | +263% |
| Profit (loss) for the period before taxes | 9903 | €1,674 | €4,405 | +€2,731 | +163% |
| Profit (loss) for the period | 9904 | €1,674 | €4,405 | +€2,731 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €1,674 | €4,405 | +€2,731 | +163% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.