JUFIBO: 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.
JUFIBO
Largest movements
- Cash +€69,676
up €69,676 (+139%), from €49,972 to €119,648
mainly Net result for the year (+€68,500) and Deferred charges and accrued income (+€1,360)
- Deferred charges and accrued income -€1,360
no longer reported in 2025 (was €1,360)
- Reserves +€61,500
up €61,500 (+35.1%), from €174,972 to €236,472
of which Distributable reserves: +€61,500
- Profit (loss) carried forward +€7,000
up €7,000 (+4.0%), from -€174,972 to -€167,972
- Taxes +€6,150
new in 2025: €6,150
- Gross operating margin +€2,644
up €2,644 (+3.6%), from €73,034 to €75,678
- Purchases and services +€1,087
up €1,087 (+2.5%), from €43,883 to €44,970
- Depreciation -€766
down €766 (-68.9%), from €1,112 to €346
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 | €61,500 | €130,000 | +€68,500 | +111% |
| Fixed assets | 21/28 | €346 | - | -€346 | |
| Tangible fixed assets | 22/27 | €346 | - | -€346 | |
| Furniture and vehicles | 24 | €149 | - | -€149 | |
| Other tangible fixed assets | 26 | €197 | - | -€197 | |
| Current assets | 29/58 | €61,154 | €130,000 | +€68,846 | +113% |
| Amounts receivable within one year | 40/41 | €9,821 | €10,352 | +€531 | +5.4% |
| Trade receivables | 40 | €9,820 | €10,351 | +€531 | +5.4% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,972 | €119,648 | +€69,676 | +139% |
| Deferred charges and accrued income | 490/1 | €1,360 | - | -€1,360 | |
| Total equity and liabilities | 10/49 | €61,500 | €130,000 | +€68,500 | +111% |
| Equity | 10/15 | €61,500 | €130,000 | +€68,500 | +111% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €174,972 | €236,472 | +€61,500 | +35.1% |
| Non-distributable reserves | 130/1 | €4,972 | €4,972 | = | 0.0% |
| Legal reserve | 130 | €4,972 | €4,972 | = | 0.0% |
| Tax-exempt reserves | 132 | €170,000 | €170,000 | = | 0.0% |
| Distributable reserves | 133 | - | €61,500 | +€61,500 | |
| Profit (loss) carried forward | 14 | -€174,972 | -€167,972 | +€7,000 | +4.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,883 | €44,970 | +€1,087 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €346 | -€766 | -68.9% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | €73,034 | €75,678 | +€2,644 | +3.6% |
| Operating profit (loss) | 9901 | €71,535 | €74,788 | +€3,254 | +4.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €138 | €138 | = | 0.0% |
| Recurring financial charges | 65 | €138 | €138 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €71,396 | €74,650 | +€3,254 | +4.6% |
| Income taxes | 67/77 | - | €6,150 | +€6,150 | |
| Profit (loss) for the period | 9904 | €71,396 | €68,500 | -€2,896 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,396 | €68,500 | -€2,896 | -4.1% |
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 20 October 2026 via checked.be.