JUJACO: 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.
JUJACO
Largest movements
- Financial fixed assets +€1.1m
new in 2025: €1.1m
- Cash +€118,297
up €118,297 (+259.9%), from €45,520 to €163,817
mainly Debts after one year (+€851,181) and Net result for the year (+€261,821)
- Debts after one year +€851,181
new in 2025: €851,181
- Reserves +€261,821
up €261,821 (+615.2%), from €42,559 to €304,381
- Current portion of long-term debt +€52,913
new in 2025: €52,913
- Tax, wage and social debts +€35,932
up €35,932 (+190.1%), from €18,897 to €54,828
- Trade debts -€14,392
down €14,392 (-93.5%), from €15,395 to €1,003
- Financial income +€180,196
new in 2025: €180,196
- Gross operating margin +€69,088
up €69,088 (+121.6%), from €56,799 to €125,887
- Financial charges +€15,150
up €15,150 (+2326.4%), from €651 to €15,801
- Taxes +€11,435
up €11,435 (+98.6%), from €11,598 to €23,033
- Depreciation +€2,548
up €2,548 (+164.0%), from €1,553 to €4,101
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 | €77,851 | €1,265,307 | +€1.2m | +1525.3% |
| Fixed assets | 21/28 | €14,976 | €1,096,204 | +€1.1m | +7219.9% |
| Tangible fixed assets | 22/27 | €14,976 | €13,409 | -€1,567 | -10.5% |
| Furniture and vehicles | 24 | €14,976 | €13,409 | -€1,567 | -10.5% |
| Financial fixed assets | 28 | - | €1,082,795 | +€1.1m | |
| Current assets | 29/58 | €62,876 | €169,103 | +€106,227 | +168.9% |
| Amounts receivable within one year | 40/41 | €17,356 | €5,286 | -€12,070 | -69.5% |
| Trade receivables | 40 | €16,780 | €0 | -€16,780 | -100.0% |
| Other amounts receivable | 41 | €576 | €5,286 | +€4,710 | +818.2% |
| Cash at bank and in hand | 54/58 | €45,520 | €163,817 | +€118,297 | +259.9% |
| Total equity and liabilities | 10/49 | €77,851 | €1,265,307 | +€1.2m | +1525.3% |
| Equity | 10/15 | €43,559 | €305,381 | +€261,821 | +601.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €42,559 | €304,381 | +€261,821 | +615.2% |
| Distributable reserves | 133 | €42,559 | €304,381 | +€261,821 | +615.2% |
| Amounts payable | 17/49 | €34,292 | €959,926 | +€925,634 | +2699.3% |
| Amounts payable after more than one year | 17 | - | €851,181 | +€851,181 | |
| Financial debts | 170/4 | - | €851,181 | +€851,181 | |
| Amounts payable within one year | 42/48 | €34,292 | €108,745 | +€74,453 | +217.1% |
| Current portion of amounts payable after more than one year | 42 | - | €52,913 | +€52,913 | |
| Trade debts | 44 | €15,395 | €1,003 | -€14,392 | -93.5% |
| Suppliers | 440/4 | €15,395 | €1,003 | -€14,392 | -93.5% |
| Taxes, remuneration and social security | 45 | €18,897 | €54,828 | +€35,932 | +190.1% |
| Taxes | 450/3 | €18,897 | €54,828 | +€35,932 | +190.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,553 | €4,101 | +€2,548 | +164.0% |
| Other operating charges | 640/8 | €437 | €1,327 | +€889 | +203.4% |
| Gross operating margin | 9900 | €56,799 | €125,887 | +€69,088 | +121.6% |
| Operating profit (loss) | 9901 | €54,809 | €120,459 | +€65,651 | +119.8% |
| Financial income | 75/76B | - | €180,196 | +€180,196 | |
| Recurring financial income | 75 | - | €180,196 | +€180,196 | |
| Financial charges | 65/66B | €651 | €15,801 | +€15,150 | +2326.4% |
| Recurring financial charges | 65 | €651 | €15,801 | +€15,150 | +2326.4% |
| Profit (loss) for the period before taxes | 9903 | €54,157 | €284,855 | +€230,697 | +426.0% |
| Income taxes | 67/77 | €11,598 | €23,033 | +€11,435 | +98.6% |
| Profit (loss) for the period | 9904 | €42,559 | €261,821 | +€219,262 | +515.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,559 | €261,821 | +€219,262 | +515.2% |
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 10 October 2026 via checked.be.