JUHLA: 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.
JUHLA
Largest movements
- Tangible fixed assets -€46,238
down €46,238 (-4.4%), from €1.1m to €1.0m
of which Land and buildings: -€39,099
- Cash +€30,063
up €30,063 (+179.3%), from €16,769 to €46,832
mainly Depreciation (+€59,296) and Receivables within one year (+€24,103)
- Receivables within one year -€24,103
down €24,103 (-34.3%), from €70,296 to €46,193
of which Trade receivables: -€26,387
- Other debts -€29,193
down €29,193 (-44.5%), from €65,620 to €36,427
- Tax, wage and social debts -€15,828
down €15,828 (-21.4%), from €74,098 to €58,270
of which Taxes: -€11,932
- Gross operating margin -€26,719
down €26,719 (-13.9%), from €191,540 to €164,822
- Staff costs -€15,016
down €15,016 (-17.9%), from €83,886 to €68,870
- Other operating charges -€6,844
down €6,844 (-57.4%), from €11,927 to €5,082
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 | €1,342,382 | €1,305,470 | -€36,912 | -2.7% |
| Fixed assets | 21/28 | €1,053,065 | €1,010,999 | -€42,066 | -4.0% |
| Intangible fixed assets | 21 | - | €4,172 | +€4,172 | |
| Tangible fixed assets | 22/27 | €1,053,065 | €1,006,827 | -€46,238 | -4.4% |
| Land and buildings | 22 | €1,023,136 | €984,038 | -€39,099 | -3.8% |
| Plant, machinery and equipment | 23 | €3,107 | €2,744 | -€363 | -11.7% |
| Furniture and vehicles | 24 | €20,946 | €16,224 | -€4,722 | -22.5% |
| Other tangible fixed assets | 26 | €5,876 | €3,822 | -€2,055 | -35.0% |
| Current assets | 29/58 | €289,317 | €294,470 | +€5,154 | +1.8% |
| Stocks and contracts in progress | 3 | €201,554 | €200,542 | -€1,013 | -0.5% |
| Stocks | 30/36 | €201,554 | €200,542 | -€1,013 | -0.5% |
| Amounts receivable within one year | 40/41 | €70,296 | €46,193 | -€24,103 | -34.3% |
| Trade receivables | 40 | €68,637 | €42,250 | -€26,387 | -38.4% |
| Other amounts receivable | 41 | €1,660 | €3,943 | +€2,283 | +137.6% |
| Cash at bank and in hand | 54/58 | €16,769 | €46,832 | +€30,063 | +179.3% |
| Deferred charges and accrued income | 490/1 | €696 | €904 | +€207 | +29.8% |
| Total equity and liabilities | 10/49 | €1,342,382 | €1,305,470 | -€36,912 | -2.7% |
| Equity | 10/15 | -€74,724 | -€75,030 | -€306 | -0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €21,787 | €21,787 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €19,787 | €19,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,511 | -€116,817 | -€306 | -0.3% |
| Amounts payable | 17/49 | €1,417,106 | €1,380,499 | -€36,607 | -2.6% |
| Amounts payable after more than one year | 17 | €1,149,058 | €1,154,004 | +€4,946 | +0.4% |
| Financial debts | 170/4 | €1,149,058 | €1,154,004 | +€4,946 | +0.4% |
| Amounts payable within one year | 42/48 | €267,450 | €224,026 | -€43,424 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €52,429 | €60,508 | +€8,079 | +15.4% |
| Trade debts | 44 | €75,303 | €68,822 | -€6,481 | -8.6% |
| Suppliers | 440/4 | €75,303 | €68,822 | -€6,481 | -8.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €74,098 | €58,270 | -€15,828 | -21.4% |
| Taxes | 450/3 | €61,224 | €49,293 | -€11,932 | -19.5% |
| Remuneration and social security | 454/9 | €12,874 | €8,977 | -€3,897 | -30.3% |
| Other amounts payable | 47/48 | €65,620 | €36,427 | -€29,193 | -44.5% |
| Accrued charges and deferred income | 492/3 | €598 | €2,470 | +€1,872 | +312.9% |
| Non-recurring operating income | 76A | - | €6,197 | +€6,197 | |
| Remuneration, social security and pensions | 62 | €83,886 | €68,870 | -€15,016 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,725 | €59,296 | +€1,571 | +2.7% |
| Other operating charges | 640/8 | €11,927 | €5,082 | -€6,844 | -57.4% |
| Gross operating margin | 9900 | €191,540 | €164,822 | -€26,719 | -13.9% |
| Operating profit (loss) | 9901 | €38,003 | €31,573 | -€6,429 | -16.9% |
| Financial income | 75/76B | €1,763 | €2,600 | +€837 | +47.5% |
| Recurring financial income | 75 | €1,763 | €2,600 | +€837 | +47.5% |
| Financial charges | 65/66B | €33,139 | €34,315 | +€1,176 | +3.5% |
| Recurring financial charges | 65 | €33,139 | €34,315 | +€1,176 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €6,626 | -€141 | -€6,768 | |
| Income taxes | 67/77 | €145 | €164 | +€19 | +13.1% |
| Profit (loss) for the period | 9904 | €6,481 | -€306 | -€6,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,481 | -€306 | -€6,787 |
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 11 October 2026 via checked.be.