Juka Projects: 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 Projects
Largest movements
- Tangible fixed assets -€131,387
down €131,387 (-100.0%), from €131,387 to €0
- Cash +€110,984
up €110,984 (+14411.8%), from €770 to €111,754
mainly Investment in fixed assets (net) (+€131,387) and Net result for the year (+€89,042)
- Receivables within one year +€28,858
up €28,858 (+1102.4%), from €2,618 to €31,476
- Profit (loss) carried forward +€89,042
up €89,042, from -€68,475 to €20,567
- Other debts -€74,035
down €74,035 (-42.2%), from €175,461 to €101,426
- Trade debts -€5,111
down €5,111 (-92.7%), from €5,510 to €400
- Gross operating margin +€38,856
up €38,856 (+76.0%), from €51,153 to €90,009
- Depreciation -€7,054
down €7,054 (-100.0%), from €7,054 to €0
- Other operating charges -€5,727
down €5,727 (-91.7%), from €6,246 to €520
- Financial charges -€2,092
down €2,092 (-95.3%), from €2,196 to €103
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 | €134,775 | €143,230 | +€8,455 | +6.3% |
| Fixed assets | 21/28 | €131,387 | €0 | -€131,387 | -100.0% |
| Tangible fixed assets | 22/27 | €131,387 | €0 | -€131,387 | -100.0% |
| Land and buildings | 22 | €131,387 | €0 | -€131,387 | -100.0% |
| Current assets | 29/58 | €3,388 | €143,230 | +€139,842 | +4127.7% |
| Amounts receivable within one year | 40/41 | €2,618 | €31,476 | +€28,858 | +1102.4% |
| Other amounts receivable | 41 | €2,618 | €31,476 | +€28,858 | +1102.4% |
| Cash at bank and in hand | 54/58 | €770 | €111,754 | +€110,984 | +14411.8% |
| Total equity and liabilities | 10/49 | €134,775 | €143,230 | +€8,455 | +6.3% |
| Equity | 10/15 | -€48,015 | €41,027 | +€89,042 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,475 | €20,567 | +€89,042 | |
| Amounts payable | 17/49 | €182,790 | €102,203 | -€80,587 | -44.1% |
| Amounts payable within one year | 42/48 | €182,403 | €102,203 | -€80,200 | -44.0% |
| Trade debts | 44 | €5,510 | €400 | -€5,111 | -92.7% |
| Suppliers | 440/4 | €5,510 | €400 | -€5,111 | -92.7% |
| Taxes, remuneration and social security | 45 | €1,432 | €377 | -€1,055 | -73.7% |
| Taxes | 450/3 | €1,432 | €377 | -€1,055 | -73.7% |
| Other amounts payable | 47/48 | €175,461 | €101,426 | -€74,035 | -42.2% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Non-recurring operating income | 76A | €62,689 | €102,106 | +€39,417 | +62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,054 | €0 | -€7,054 | -100.0% |
| Other operating charges | 640/8 | €6,246 | €520 | -€5,727 | -91.7% |
| Non-recurring operating charges | 66A | €2,238 | €0 | -€2,238 | -100.0% |
| Gross operating margin | 9900 | €51,153 | €90,009 | +€38,856 | +76.0% |
| Operating profit (loss) | 9901 | €35,616 | €89,489 | +€53,873 | +151.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €2,196 | €103 | -€2,092 | -95.3% |
| Recurring financial charges | 65 | €2,196 | €103 | -€2,092 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €33,421 | €89,386 | +€55,965 | +167.5% |
| Income taxes | 67/77 | - | €344 | +€344 | |
| Profit (loss) for the period | 9904 | €33,421 | €89,042 | +€55,621 | +166.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,421 | €89,042 | +€55,621 | +166.4% |
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 5 October 2026 via checked.be.