JUJU: what changed
Two fiscal 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.
JUJU
Largest movements
- Cash +€18,651
up €18,651 (+116.4%), from €16,026 to €34,677
mainly Net result for the year (+€15,642) and Depreciation (+€12,857)
- Receivables within one year +€12,565
up €12,565 (+121.7%), from €10,323 to €22,887
of which Trade receivables: +€12,248
- Intangible fixed assets -€7,500
down €7,500 (-10.6%), from €70,625 to €63,125
- Profit (loss) carried forward +€10,922
up €10,922 (+76.2%), from €14,325 to €25,247
- Other debts +€6,471
up €6,471 (+31.6%), from €20,479 to €26,951
- Debts after one year -€6,394
down €6,394 (-9.7%), from €65,987 to €59,594
- Advances received +€5,935
new in 2025: €5,935
- Accrued charges and deferred income +€4,399
new in 2025: €4,399
- Gross operating margin +€17,611
up €17,611 (+63.5%), from €27,720 to €45,331
- Other operating charges +€6,133
up €6,133 (+1583.3%), from €387 to €6,520
- Depreciation +€6,099
up €6,099 (+90.2%), from €6,758 to €12,857
- Financial charges +€3,932
up €3,932 (+212.5%), from €1,850 to €5,782
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 | €152,446 | €177,779 | +€25,333 | +16.6% |
| Fixed assets | 21/28 | €114,240 | €106,131 | -€8,109 | -7.1% |
| Intangible fixed assets | 21 | €70,625 | €63,125 | -€7,500 | -10.6% |
| Tangible fixed assets | 22/27 | €38,805 | €38,084 | -€721 | -1.9% |
| Furniture and vehicles | 24 | €7,581 | €5,703 | -€1,878 | -24.8% |
| Other tangible fixed assets | 26 | €31,224 | €32,381 | +€1,157 | +3.7% |
| Financial fixed assets | 28 | €4,810 | €4,922 | +€112 | +2.3% |
| Current assets | 29/58 | €38,206 | €71,648 | +€33,442 | +87.5% |
| Stocks and contracts in progress | 3 | €9,613 | €10,393 | +€781 | +8.1% |
| Stocks | 30/36 | €9,613 | €10,393 | +€781 | +8.1% |
| Amounts receivable within one year | 40/41 | €10,323 | €22,887 | +€12,565 | +121.7% |
| Trade receivables | 40 | €9,571 | €21,819 | +€12,248 | +128.0% |
| Other amounts receivable | 41 | €751 | €1,068 | +€317 | +42.2% |
| Cash at bank and in hand | 54/58 | €16,026 | €34,677 | +€18,651 | +116.4% |
| Deferred charges and accrued income | 490/1 | €2,245 | €3,690 | +€1,445 | +64.4% |
| Total equity and liabilities | 10/49 | €152,446 | €177,779 | +€25,333 | +16.6% |
| Equity | 10/15 | €19,325 | €30,247 | +€10,922 | +56.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,325 | €25,247 | +€10,922 | +76.2% |
| Amounts payable | 17/49 | €133,121 | €147,532 | +€14,411 | +10.8% |
| Amounts payable after more than one year | 17 | €65,987 | €59,594 | -€6,394 | -9.7% |
| Financial debts | 170/4 | €65,987 | €59,594 | -€6,394 | -9.7% |
| Amounts payable within one year | 42/48 | €67,134 | €83,539 | +€16,406 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €6,083 | €6,912 | +€829 | +13.6% |
| Trade debts | 44 | €36,172 | €37,752 | +€1,580 | +4.4% |
| Suppliers | 440/4 | €36,172 | €37,752 | +€1,580 | +4.4% |
| Advances received on contracts in progress | 46 | - | €5,935 | +€5,935 | |
| Taxes, remuneration and social security | 45 | €4,400 | €5,989 | +€1,590 | +36.1% |
| Taxes | 450/3 | €4,400 | €4,989 | +€590 | +13.4% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €20,479 | €26,951 | +€6,471 | +31.6% |
| Accrued charges and deferred income | 492/3 | - | €4,399 | +€4,399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €12,857 | +€6,099 | +90.2% |
| Other operating charges | 640/8 | €387 | €6,520 | +€6,133 | +1583.3% |
| Gross operating margin | 9900 | €27,720 | €45,331 | +€17,611 | +63.5% |
| Operating profit (loss) | 9901 | €20,575 | €25,954 | +€5,379 | +26.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,850 | €5,782 | +€3,932 | +212.5% |
| Recurring financial charges | 65 | €1,850 | €5,782 | +€3,932 | +212.5% |
| Profit (loss) for the period before taxes | 9903 | €18,725 | €20,172 | +€1,447 | +7.7% |
| Income taxes | 67/77 | €4,400 | €4,530 | +€131 | +3.0% |
| Profit (loss) for the period | 9904 | €14,325 | €15,642 | +€1,317 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,325 | €15,642 | +€1,317 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.