JUKA.RETAIL: 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.
JUKA.RETAIL
Largest movements
- Intangible fixed assets -€4,313
down €4,313 (-23.6%), from €18,303 to €13,990
- Receivables within one year -€3,715
down €3,715 (-23.0%), from €16,159 to €12,444
of which Other amounts receivable: -€6,408
- Financial fixed assets -€1,200
down €1,200 (-86.5%), from €1,388 to €188
- Deferred charges and accrued income -€901
down €901 (-76.3%), from €1,181 to €280
- Tangible fixed assets -€435
down €435 (-50.1%), from €867 to €432
- Profit (loss) carried forward -€11,166
down €11,166 (-27.2%), from -€41,111 to -€52,276
- Trade debts -€7,851
down €7,851 (-25.7%), from €30,550 to €22,698
- Other debts +€6,133
up €6,133 (+27.3%), from €22,474 to €28,607
- Short-term financial debts +€2,198
up €2,198 (+510%), from €431 to €2,629
- Gross operating margin +€35,296
up €35,296 (+98.9%), from -€35,691 to -€395
- Taxes +€4,552
new in 2024: €4,552
- Depreciation +€1,052
up €1,052 (+28.5%), from €3,696 to €4,747
- Other operating charges -€563
down €563 (-36.5%), from €1,543 to €980
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.
Derived cash bridge
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 | €39,403 | €28,902 | -€10,500 | -26.6% |
| Fixed assets | 21/28 | €20,557 | €14,610 | -€5,947 | -28.9% |
| Intangible fixed assets | 21 | €18,303 | €13,990 | -€4,313 | -23.6% |
| Tangible fixed assets | 22/27 | €867 | €432 | -€435 | -50.1% |
| Plant, machinery and equipment | 23 | €867 | €432 | -€435 | -50.1% |
| Financial fixed assets | 28 | €1,388 | €188 | -€1,200 | -86.5% |
| Current assets | 29/58 | €18,845 | €14,293 | -€4,553 | -24.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €16,159 | €12,444 | -€3,715 | -23.0% |
| Trade receivables | 40 | €9,751 | €12,444 | +€2,692 | +27.6% |
| Other amounts receivable | 41 | €6,408 | €0 | -€6,408 | -100% |
| Cash at bank and in hand | 54/58 | €1,506 | €1,569 | +€64 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,181 | €280 | -€901 | -76.3% |
| Total equity and liabilities | 10/49 | €39,403 | €28,902 | -€10,500 | -26.6% |
| Equity | 10/15 | -€16,111 | -€27,276 | -€11,166 | -69.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,111 | -€52,276 | -€11,166 | -27.2% |
| Amounts payable | 17/49 | €55,513 | €56,179 | +€666 | +1.2% |
| Amounts payable within one year | 42/48 | €55,513 | €56,179 | +€666 | +1.2% |
| Financial debts | 43 | €431 | €2,629 | +€2,198 | +510% |
| Credit institutions | 430/8 | €431 | €2,629 | +€2,198 | +510% |
| Trade debts | 44 | €30,550 | €22,698 | -€7,851 | -25.7% |
| Suppliers | 440/4 | €30,550 | €22,698 | -€7,851 | -25.7% |
| Taxes, remuneration and social security | 45 | €2,059 | €2,245 | +€186 | +9.0% |
| Taxes | 450/3 | €2,059 | €2,245 | +€186 | +9.0% |
| Other amounts payable | 47/48 | €22,474 | €28,607 | +€6,133 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,696 | €4,747 | +€1,052 | +28.5% |
| Other operating charges | 640/8 | €1,543 | €980 | -€563 | -36.5% |
| Gross operating margin | 9900 | -€35,691 | -€395 | +€35,296 | +98.9% |
| Operating profit (loss) | 9901 | -€40,930 | -€6,123 | +€34,807 | +85.0% |
| Financial income | 75/76B | €27 | €0 | -€27 | -98.2% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -98.2% |
| Financial charges | 65/66B | €251 | €491 | +€240 | +96.0% |
| Recurring financial charges | 65 | €251 | €491 | +€240 | +96.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,154 | -€6,614 | +€34,540 | +83.9% |
| Income taxes | 67/77 | - | €4,552 | +€4,552 | |
| Profit (loss) for the period | 9904 | -€41,154 | -€11,166 | +€29,988 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,154 | -€11,166 | +€29,988 | +72.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.