JUJEMA: 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.
JUJEMA
Largest movements
- Tangible fixed assets -€37,994
down €37,994 (-5.9%), from €642,802 to €604,808
of which Land and buildings: -€35,921
- Receivables within one year +€15,654
up €15,654 (+193.6%), from €8,086 to €23,739
of which Trade receivables: +€20,422
- Cash -€9,022
down €9,022 (-61.3%), from €14,728 to €5,706
mainly Debts after one year (-€35,623) and Other debts (-€16,603)
- Debts after one year -€35,623
down €35,623 (-8.7%), from €408,158 to €372,535
- Other debts -€16,603
down €16,603 (-99.6%), from €16,662 to €58
- Trade debts +€11,384
up €11,384 (+60.9%), from €18,691 to €30,075
- Gross operating margin +€7,136
up €7,136 (+12.2%), from €58,492 to €65,628
- Taxes +€2,702
up €2,702 (+676.1%), from €400 to €3,102
- Financial charges -€1,060
down €1,060 (-8.7%), from €12,191 to €11,131
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 | €665,615 | €634,253 | -€31,363 | -4.7% |
| Fixed assets | 21/28 | €642,802 | €604,808 | -€37,994 | -5.9% |
| Tangible fixed assets | 22/27 | €642,802 | €604,808 | -€37,994 | -5.9% |
| Land and buildings | 22 | €630,173 | €594,253 | -€35,921 | -5.7% |
| Plant, machinery and equipment | 23 | €12,628 | €10,555 | -€2,074 | -16.4% |
| Current assets | 29/58 | €22,813 | €29,445 | +€6,632 | +29.1% |
| Amounts receivable within one year | 40/41 | €8,086 | €23,739 | +€15,654 | +193.6% |
| Trade receivables | 40 | €3,317 | €23,739 | +€20,422 | +615.7% |
| Other amounts receivable | 41 | €4,769 | - | -€4,769 | |
| Cash at bank and in hand | 54/58 | €14,728 | €5,706 | -€9,022 | -61.3% |
| Total equity and liabilities | 10/49 | €665,615 | €634,253 | -€31,363 | -4.7% |
| Equity | 10/15 | €186,641 | €192,860 | +€6,218 | +3.3% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €149,141 | €155,360 | +€6,218 | +4.2% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €145,391 | €151,610 | +€6,218 | +4.3% |
| Amounts payable | 17/49 | €478,974 | €441,393 | -€37,581 | -7.8% |
| Amounts payable after more than one year | 17 | €408,158 | €372,535 | -€35,623 | -8.7% |
| Financial debts | 170/4 | €408,158 | €372,535 | -€35,623 | -8.7% |
| Amounts payable within one year | 42/48 | €70,816 | €68,858 | -€1,958 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €35,463 | €35,623 | +€160 | +0.5% |
| Trade debts | 44 | €18,691 | €30,075 | +€11,384 | +60.9% |
| Suppliers | 440/4 | €18,691 | €30,075 | +€11,384 | +60.9% |
| Taxes, remuneration and social security | 45 | - | €3,102 | +€3,102 | |
| Taxes | 450/3 | - | €3,102 | +€3,102 | |
| Other amounts payable | 47/48 | €16,662 | €58 | -€16,603 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,994 | €37,994 | = | 0.0% |
| Other operating charges | 640/8 | €7,051 | €7,183 | +€132 | +1.9% |
| Gross operating margin | 9900 | €58,492 | €65,628 | +€7,136 | +12.2% |
| Operating profit (loss) | 9901 | €13,448 | €20,451 | +€7,004 | +52.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €12,191 | €11,131 | -€1,060 | -8.7% |
| Recurring financial charges | 65 | €12,191 | €11,131 | -€1,060 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €1,256 | €9,320 | +€8,064 | +642.0% |
| Income taxes | 67/77 | €400 | €3,102 | +€2,702 | +676.1% |
| Profit (loss) for the period | 9904 | €856 | €6,218 | +€5,362 | +626.1% |
| Profit (loss) for the period to be appropriated | 9905 | €856 | €6,218 | +€5,362 | +626.1% |
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.