JUFO: 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.
JUFO
Largest movements
- Tangible fixed assets -€52,260
down €52,260 (-4.1%), from €1.3m to €1.2m
- Cash -€13,251
down €13,251 (-37.5%), from €35,299 to €22,048
mainly Debts after one year (-€99,648) and Receivables within one year (-€5,314)
- Debts after one year -€99,648
down €99,648 (-12.8%), from €777,498 to €677,850
- Reserves +€19,566
up €19,566 (+10.6%), from €184,490 to €204,056
- Other debts +€15,000
up €15,000 (+15.0%), from €100,000 to €115,000
- Gross operating margin -€26,440
down €26,440 (-20.8%), from €126,821 to €100,381
- Taxes -€5,314
down €5,314 (-44.9%), from €11,836 to €6,522
- Financial charges -€1,475
down €1,475 (-8.4%), from €17,456 to €15,981
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 | €1,322,356 | €1,262,147 | -€60,209 | -4.6% |
| Fixed assets | 21/28 | €1,286,381 | €1,234,121 | -€52,260 | -4.1% |
| Tangible fixed assets | 22/27 | €1,281,381 | €1,229,121 | -€52,260 | -4.1% |
| Land and buildings | 22 | €1,281,381 | €1,229,121 | -€52,260 | -4.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €35,975 | €28,026 | -€7,949 | -22.1% |
| Amounts receivable within one year | 40/41 | €664 | €5,978 | +€5,314 | +800% |
| Other amounts receivable | 41 | €664 | €5,978 | +€5,314 | +800% |
| Cash at bank and in hand | 54/58 | €35,299 | €22,048 | -€13,251 | -37.5% |
| Deferred charges and accrued income | 490/1 | €12 | - | -€12 | |
| Total equity and liabilities | 10/49 | €1,322,356 | €1,262,147 | -€60,209 | -4.6% |
| Equity | 10/15 | €284,490 | €304,056 | +€19,566 | +6.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €184,490 | €204,056 | +€19,566 | +10.6% |
| Distributable reserves | 133 | €184,490 | €204,056 | +€19,566 | +10.6% |
| Amounts payable | 17/49 | €1,037,866 | €958,091 | -€79,775 | -7.7% |
| Amounts payable after more than one year | 17 | €777,498 | €677,850 | -€99,648 | -12.8% |
| Financial debts | 170/4 | €777,498 | €677,850 | -€99,648 | -12.8% |
| Amounts payable within one year | 42/48 | €259,389 | €280,241 | +€20,852 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €97,726 | €99,648 | +€1,922 | +2.0% |
| Trade debts | 44 | €54,944 | €63,957 | +€9,013 | +16.4% |
| Suppliers | 440/4 | €54,944 | €63,957 | +€9,013 | +16.4% |
| Taxes, remuneration and social security | 45 | €6,719 | €1,636 | -€5,083 | -75.7% |
| Taxes | 450/3 | €6,719 | €1,636 | -€5,083 | -75.7% |
| Other amounts payable | 47/48 | €100,000 | €115,000 | +€15,000 | +15.0% |
| Accrued charges and deferred income | 492/3 | €979 | - | -€979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,722 | €52,260 | -€462 | -0.9% |
| Other operating charges | 640/8 | €5,868 | €6,052 | +€184 | +3.1% |
| Gross operating margin | 9900 | €126,821 | €100,381 | -€26,440 | -20.8% |
| Operating profit (loss) | 9901 | €68,231 | €42,069 | -€26,162 | -38.3% |
| Financial charges | 65/66B | €17,456 | €15,981 | -€1,475 | -8.4% |
| Recurring financial charges | 65 | €17,456 | €15,981 | -€1,475 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €50,775 | €26,088 | -€24,687 | -48.6% |
| Income taxes | 67/77 | €11,836 | €6,522 | -€5,314 | -44.9% |
| Profit (loss) for the period | 9904 | €38,939 | €19,566 | -€19,373 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,939 | €19,566 | -€19,373 | -49.8% |
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 24 October 2026 via checked.be.