JUKASIST: 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.
JUKASIST
Largest movements
- Cash +€27,597
up €27,597 (+29.7%), from €93,005 to €120,603
mainly Net result for the year (+€40,392) and Receivables within one year (+€1,618)
- Reserves +€30,244
up €30,244 (+24.0%), from €126,155 to €156,399
- Other debts -€6,018
down €6,018 (-16.9%), from €35,611 to €29,593
- Gross operating margin -€1,623
down €1,623 (-2.6%), from €62,202 to €60,579
- Taxes +€972
up €972 (+6.6%), from €14,805 to €15,778
- Depreciation +€720
up €720 (+463%), from €155 to €876
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.
Derived cash bridge
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 | €181,150 | €206,278 | +€25,128 | +13.9% |
| Fixed assets | 21/28 | €2,756 | €1,881 | -€876 | -31.8% |
| Tangible fixed assets | 22/27 | €2,726 | €1,851 | -€876 | -32.1% |
| Furniture and vehicles | 24 | €2,726 | €1,851 | -€876 | -32.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €178,393 | €204,397 | +€26,004 | +14.6% |
| Amounts receivable within one year | 40/41 | €31,214 | €29,596 | -€1,618 | -5.2% |
| Trade receivables | 40 | €28,511 | €26,318 | -€2,193 | -7.7% |
| Other amounts receivable | 41 | €2,704 | €3,278 | +€575 | +21.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,005 | €120,603 | +€27,597 | +29.7% |
| Deferred charges and accrued income | 490/1 | €4,174 | €4,199 | +€25 | +0.6% |
| Total equity and liabilities | 10/49 | €181,150 | €206,278 | +€25,128 | +13.9% |
| Equity | 10/15 | €138,555 | €168,799 | +€30,244 | +21.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €126,155 | €156,399 | +€30,244 | +24.0% |
| Distributable reserves | 133 | €126,155 | €156,399 | +€30,244 | +24.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,595 | €37,479 | -€5,116 | -12.0% |
| Amounts payable within one year | 42/48 | €42,595 | €37,479 | -€5,116 | -12.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,270 | €1,271 | +€1 | +0.1% |
| Suppliers | 440/4 | €1,270 | €1,271 | +€1 | +0.1% |
| Taxes, remuneration and social security | 45 | €5,714 | €6,615 | +€901 | +15.8% |
| Taxes | 450/3 | €5,714 | €6,615 | +€901 | +15.8% |
| Other amounts payable | 47/48 | €35,611 | €29,593 | -€6,018 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155 | €876 | +€720 | +463% |
| Other operating charges | 640/8 | €755 | €1,167 | +€412 | +54.6% |
| Gross operating margin | 9900 | €62,202 | €60,579 | -€1,623 | -2.6% |
| Operating profit (loss) | 9901 | €61,292 | €58,536 | -€2,756 | -4.5% |
| Financial charges | 65/66B | €1,881 | €2,366 | +€485 | +25.8% |
| Recurring financial charges | 65 | €1,881 | €2,366 | +€485 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €59,411 | €56,170 | -€3,241 | -5.5% |
| Income taxes | 67/77 | €14,805 | €15,778 | +€972 | +6.6% |
| Profit (loss) for the period | 9904 | €44,606 | €40,392 | -€4,214 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,606 | €40,392 | -€4,214 | -9.4% |
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 20 October 2026 via checked.be.