JUGLANS: 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.
JUGLANS
Largest movements
- Tangible fixed assets -€38,179
down €38,179 (-3.3%), from €1.1m to €1.1m
of which Land and buildings: -€40,635
- Debts after one year -€18,820
down €18,820 (-4.8%), from €393,895 to €375,075
- Other debts -€15,859
down €15,859 (-2.9%), from €546,683 to €530,824
- Profit (loss) carried forward -€15,212
down €15,212 (-9.1%), from -€166,991 to -€182,203
- Gross operating margin -€7,193
down €7,193 (-12.7%), from €56,559 to €49,366
- Other operating charges +€5,478
up €5,478 (+116%), from €4,730 to €10,209
- Financial charges -€584
down €584 (-5.5%), from €10,707 to €10,123
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 | €1,198,572 | €1,156,681 | -€41,890 | -3.5% |
| Fixed assets | 21/28 | €1,145,838 | €1,107,659 | -€38,179 | -3.3% |
| Tangible fixed assets | 22/27 | €1,144,983 | €1,106,804 | -€38,179 | -3.3% |
| Land and buildings | 22 | €1,130,740 | €1,090,105 | -€40,635 | -3.6% |
| Plant, machinery and equipment | 23 | €14,244 | €16,699 | +€2,456 | +17.2% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €52,734 | €49,022 | -€3,711 | -7.0% |
| Amounts receivable within one year | 40/41 | - | €406 | +€406 | |
| Other amounts receivable | 41 | - | €406 | +€406 | |
| Cash at bank and in hand | 54/58 | €45,334 | €41,216 | -€4,118 | -9.1% |
| Deferred charges and accrued income | 490/1 | €7,400 | €7,400 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,198,572 | €1,156,681 | -€41,890 | -3.5% |
| Equity | 10/15 | €238,225 | €223,014 | -€15,212 | -6.4% |
| Contributions | 10/11 | €403,075 | €403,075 | = | 0.0% |
| Capital | 10 | €403,075 | €403,075 | = | 0.0% |
| Issued capital | 100 | €403,075 | €403,075 | = | 0.0% |
| Reserves | 13 | €2,141 | €2,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €107 | €107 | = | 0.0% |
| Legal reserve | 130 | €107 | €107 | = | 0.0% |
| Distributable reserves | 133 | €2,034 | €2,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,991 | -€182,203 | -€15,212 | -9.1% |
| Amounts payable | 17/49 | €960,346 | €933,668 | -€26,679 | -2.8% |
| Amounts payable after more than one year | 17 | €393,895 | €375,075 | -€18,820 | -4.8% |
| Financial debts | 170/4 | €393,895 | €375,075 | -€18,820 | -4.8% |
| Amounts payable within one year | 42/48 | €565,328 | €558,593 | -€6,735 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €18,229 | €18,502 | +€272 | +1.5% |
| Trade debts | 44 | €415 | €9,267 | +€8,852 | +2,131% |
| Suppliers | 440/4 | €415 | €9,267 | +€8,852 | +2,131% |
| Other amounts payable | 47/48 | €546,683 | €530,824 | -€15,859 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1,124 | €0 | -€1,124 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,313 | €44,246 | -€67 | -0.2% |
| Other operating charges | 640/8 | €4,730 | €10,209 | +€5,478 | +116% |
| Gross operating margin | 9900 | €56,559 | €49,366 | -€7,193 | -12.7% |
| Operating profit (loss) | 9901 | €7,516 | -€5,089 | -€12,605 | |
| Financial charges | 65/66B | €10,707 | €10,123 | -€584 | -5.5% |
| Recurring financial charges | 65 | €10,707 | €10,123 | -€584 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,191 | -€15,212 | -€12,021 | -377% |
| Profit (loss) for the period | 9904 | -€3,191 | -€15,212 | -€12,021 | -377% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,191 | -€15,212 | -€12,021 | -377% |
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 27 October 2026 via checked.be.