Jugivan: what changed
Two fiscal 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.
Jugivan
Largest movements
- Receivables within one year -€49,520
down €49,520 (-100.0%), from €49,520 to €0
of which Other amounts receivable: -€35,000
- Cash +€41,706
up €41,706 (+92.0%), from €45,312 to €87,017
mainly Net result for the year (+€177,433) and Receivables within one year (+€49,520)
- Debts after one year -€189,843
down €189,843 (-27.9%), from €681,098 to €491,255
of which Financial debts: -€169,843
- Reserves +€177,433
up €177,433 (+340.3%), from €52,138 to €229,571
- Gross operating margin +€83,759
up €83,759 (+273.2%), from €30,655 to €114,415
- Financial income +€65,099
up €65,099 (+186.0%), from €35,000 to €100,099
- Taxes +€15,149
up €15,149 (+307.7%), from €4,923 to €20,071
- Financial charges +€8,779
up €8,779 (+114.0%), from €7,702 to €16,481
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.
Cash bridge derived
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 | €924,832 | €917,085 | -€7,747 | -0.8% |
| Fixed assets | 21/28 | €830,000 | €830,000 | = | 0.0% |
| Financial fixed assets | 28 | €830,000 | €830,000 | = | 0.0% |
| Current assets | 29/58 | €94,832 | €87,085 | -€7,747 | -8.2% |
| Amounts receivable within one year | 40/41 | €49,520 | €0 | -€49,520 | -100.0% |
| Trade receivables | 40 | €14,520 | €0 | -€14,520 | -100.0% |
| Other amounts receivable | 41 | €35,000 | €0 | -€35,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €45,312 | €87,017 | +€41,706 | +92.0% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €924,832 | €917,085 | -€7,747 | -0.8% |
| Equity | 10/15 | €57,138 | €234,571 | +€177,433 | +310.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,138 | €229,571 | +€177,433 | +340.3% |
| Distributable reserves | 133 | €52,138 | €229,571 | +€177,433 | +340.3% |
| Amounts payable | 17/49 | €867,694 | €682,515 | -€185,180 | -21.3% |
| Amounts payable after more than one year | 17 | €681,098 | €491,255 | -€189,843 | -27.9% |
| Financial debts | 170/4 | €661,098 | €491,255 | -€169,843 | -25.7% |
| Other amounts payable | 178/9 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts payable within one year | 42/48 | €179,144 | €182,396 | +€3,252 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €25,569 | €26,510 | +€941 | +3.7% |
| Trade debts | 44 | - | €26 | +€26 | |
| Suppliers | 440/4 | - | €26 | +€26 | |
| Taxes, remuneration and social security | 45 | €10,242 | €12,528 | +€2,286 | +22.3% |
| Taxes | 450/3 | €10,143 | €12,528 | +€2,385 | +23.5% |
| Remuneration and social security | 454/9 | €99 | €0 | -€99 | -100.0% |
| Other amounts payable | 47/48 | €143,333 | €143,333 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,452 | €8,863 | +€1,411 | +18.9% |
| Other operating charges | 640/8 | €893 | €528 | -€365 | -40.9% |
| Gross operating margin | 9900 | €30,655 | €114,415 | +€83,759 | +273.2% |
| Operating profit (loss) | 9901 | €29,763 | €113,887 | +€84,124 | +282.7% |
| Financial income | 75/76B | €35,000 | €100,099 | +€65,099 | +186.0% |
| Recurring financial income | 75 | €35,000 | €100,099 | +€65,099 | +186.0% |
| Financial charges | 65/66B | €7,702 | €16,481 | +€8,779 | +114.0% |
| Recurring financial charges | 65 | €7,702 | €16,481 | +€8,779 | +114.0% |
| Profit (loss) for the period before taxes | 9903 | €57,060 | €197,504 | +€140,444 | +246.1% |
| Income taxes | 67/77 | €4,923 | €20,071 | +€15,149 | +307.7% |
| Profit (loss) for the period | 9904 | €52,138 | €177,433 | +€125,295 | +240.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,138 | €177,433 | +€125,295 | +240.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.