JuKa: 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.
JuKa
Largest movements
- Current investments +€31,750
up €31,750 (+127.0%), from €25,000 to €56,750
- Reserves +€20,184
up €20,184 (+54.8%), from €36,844 to €57,028
- Tax, wage and social debts +€9,321
up €9,321 (+48.9%), from €19,061 to €28,382
- Other debts +€2,326
up €2,326 (+54.0%), from €4,310 to €6,636
- Gross operating margin +€11,742
up €11,742 (+50.1%), from €23,429 to €35,171
- Taxes +€2,889
up €2,889 (+63.1%), from €4,580 to €7,469
- Depreciation +€623
up €623 (+25.1%), from €2,481 to €3,104
- Financial income +€470
up €470 (+1568166.7%), from €0 to €470
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,216 | €94,047 | +€31,831 | +51.2% |
| Fixed assets | 21/28 | €10,393 | €10,160 | -€233 | -2.2% |
| Tangible fixed assets | 22/27 | €10,393 | €10,160 | -€233 | -2.2% |
| Plant, machinery and equipment | 23 | €5,265 | €5,068 | -€197 | -3.7% |
| Furniture and vehicles | 24 | €1,375 | €2,290 | +€915 | +66.5% |
| Other tangible fixed assets | 26 | €3,754 | €2,803 | -€951 | -25.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €51,822 | €83,886 | +€32,064 | +61.9% |
| Amounts receivable within one year | 40/41 | €1,309 | €1,410 | +€102 | +7.8% |
| Trade receivables | 40 | €907 | €295 | -€612 | -67.5% |
| Other amounts receivable | 41 | €401 | €1,115 | +€714 | +177.9% |
| Current investments | 50/53 | €25,000 | €56,750 | +€31,750 | +127.0% |
| Cash at bank and in hand | 54/58 | €23,540 | €23,687 | +€146 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,973 | €2,039 | +€66 | +3.4% |
| Total equity and liabilities | 10/49 | €62,216 | €94,047 | +€31,831 | +51.2% |
| Equity | 10/15 | €38,844 | €59,028 | +€20,184 | +52.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,844 | €57,028 | +€20,184 | +54.8% |
| Distributable reserves | 133 | €36,844 | €57,028 | +€20,184 | +54.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,372 | €35,018 | +€11,647 | +49.8% |
| Amounts payable within one year | 42/48 | €23,372 | €35,018 | +€11,647 | +49.8% |
| Trade debts | 44 | €0 | €0 | -€0 | -100.0% |
| Suppliers | 440/4 | €0 | €0 | -€0 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,061 | €28,382 | +€9,321 | +48.9% |
| Taxes | 450/3 | €19,061 | €28,382 | +€9,321 | +48.9% |
| Other amounts payable | 47/48 | €4,310 | €6,636 | +€2,326 | +54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,481 | €3,104 | +€623 | +25.1% |
| Other operating charges | 640/8 | €2,114 | €2,116 | +€2 | +0.1% |
| Gross operating margin | 9900 | €23,429 | €35,171 | +€11,742 | +50.1% |
| Operating profit (loss) | 9901 | €18,834 | €29,950 | +€11,117 | +59.0% |
| Financial income | 75/76B | €0 | €470 | +€470 | +1568166.7% |
| Recurring financial income | 75 | €0 | €470 | +€470 | +1568166.7% |
| Financial charges | 65/66B | €3,082 | €2,767 | -€315 | -10.2% |
| Recurring financial charges | 65 | €3,082 | €2,767 | -€315 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €15,752 | €27,654 | +€11,902 | +75.6% |
| Income taxes | 67/77 | €4,580 | €7,469 | +€2,889 | +63.1% |
| Profit (loss) for the period | 9904 | €11,172 | €20,184 | +€9,013 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,172 | €20,184 | +€9,013 | +80.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.