JUIST: 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.
JUIST
Largest movements
- Tangible fixed assets -€9,844
down €9,844 (-21.0%), from €46,814 to €36,970
- Cash -€1,626
down €1,626 (-12.5%), from €13,055 to €11,429
mainly Debts after one year (-€7,595) and Other debts (-€2,948)
- Receivables within one year +€1,589
up €1,589 (+15.3%), from €10,401 to €11,990
of which Other amounts receivable: +€1,214
- Deferred charges and accrued income -€884
down €884 (-79.2%), from €1,117 to €232
- Debts after one year -€7,595
down €7,595 (-24.8%), from €30,594 to €22,999
- Other debts -€2,948
down €2,948 (-20.5%), from €14,413 to €11,465
- Tax, wage and social debts -€2,809
down €2,809 (-49.4%), from €5,682 to €2,873
- Current portion of long-term debt +€2,675
up €2,675 (+35.4%), from €7,555 to €10,231
- Depreciation +€7,437
up €7,437 (+309%), from €2,408 to €9,844
- Taxes -€1,086
down €1,086 (-38.4%), from €2,825 to €1,739
- Gross operating margin +€785
up €785 (+6.1%), from €12,792 to €13,577
- Financial charges +€203
up €203 (+16.2%), from €1,250 to €1,453
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 | €71,387 | €60,621 | -€10,765 | -15.1% |
| Fixed assets | 21/28 | €46,814 | €36,970 | -€9,844 | -21.0% |
| Tangible fixed assets | 22/27 | €46,814 | €36,970 | -€9,844 | -21.0% |
| Furniture and vehicles | 24 | €46,814 | €36,970 | -€9,844 | -21.0% |
| Current assets | 29/58 | €24,573 | €23,652 | -€921 | -3.7% |
| Amounts receivable within one year | 40/41 | €10,401 | €11,990 | +€1,589 | +15.3% |
| Trade receivables | 40 | €10,401 | €10,776 | +€375 | +3.6% |
| Other amounts receivable | 41 | - | €1,214 | +€1,214 | |
| Cash at bank and in hand | 54/58 | €13,055 | €11,429 | -€1,626 | -12.5% |
| Deferred charges and accrued income | 490/1 | €1,117 | €232 | -€884 | -79.2% |
| Total equity and liabilities | 10/49 | €71,387 | €60,621 | -€10,765 | -15.1% |
| Equity | 10/15 | €8,070 | €7,397 | -€673 | -8.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,070 | €4,397 | -€673 | -13.3% |
| Amounts payable | 17/49 | €63,317 | €53,224 | -€10,093 | -15.9% |
| Amounts payable after more than one year | 17 | €30,594 | €22,999 | -€7,595 | -24.8% |
| Financial debts | 170/4 | €30,594 | €22,999 | -€7,595 | -24.8% |
| Amounts payable within one year | 42/48 | €32,723 | €30,162 | -€2,561 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €7,555 | €10,231 | +€2,675 | +35.4% |
| Trade debts | 44 | €5,073 | €5,594 | +€521 | +10.3% |
| Suppliers | 440/4 | €5,073 | €5,594 | +€521 | +10.3% |
| Taxes, remuneration and social security | 45 | €5,682 | €2,873 | -€2,809 | -49.4% |
| Taxes | 450/3 | €5,682 | €2,873 | -€2,809 | -49.4% |
| Other amounts payable | 47/48 | €14,413 | €11,465 | -€2,948 | -20.5% |
| Accrued charges and deferred income | 492/3 | - | €63 | +€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,408 | €9,844 | +€7,437 | +309% |
| Other operating charges | 640/8 | €1,240 | €1,214 | -€26 | -2.1% |
| Gross operating margin | 9900 | €12,792 | €13,577 | +€785 | +6.1% |
| Operating profit (loss) | 9901 | €9,144 | €2,519 | -€6,626 | -72.5% |
| Financial charges | 65/66B | €1,250 | €1,453 | +€203 | +16.2% |
| Recurring financial charges | 65 | €1,250 | €1,453 | +€203 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €7,894 | €1,066 | -€6,828 | -86.5% |
| Income taxes | 67/77 | €2,825 | €1,739 | -€1,086 | -38.4% |
| Profit (loss) for the period | 9904 | €5,070 | -€673 | -€5,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,070 | -€673 | -€5,743 |
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 25 October 2026 via checked.be.