JuKoMa: 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.
JuKoMa
Largest movements
- Cash +€154,932
up €154,932 (+20.7%), from €749,336 to €904,268
mainly Net result for the year (+€236,114) and Depreciation (+€29,545)
- Receivables within one year +€29,787
up €29,787 (+17.6%), from €169,208 to €198,996
of which Trade receivables: +€39,209
- Tangible fixed assets -€29,545
down €29,545 (-28.0%), from €105,702 to €76,157
of which Furniture and vehicles: -€14,854
- Reserves +€144,136
up €144,136 (+13.7%), from €1.0m to €1.2m
- Trade debts +€23,310
up €23,310 (+22.3%), from €104,666 to €127,977
- Current portion of long-term debt -€17,745
down €17,745 (-100%), from €17,745 to €0
- Gross operating margin +€54,117
up €54,117 (+16.0%), from €338,786 to €392,903
- Taxes +€15,551
up €15,551 (+25.6%), from €60,628 to €76,179
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 | €1,254,162 | €1,409,376 | +€155,214 | +12.4% |
| Fixed assets | 21/28 | €105,702 | €76,157 | -€29,545 | -28.0% |
| Tangible fixed assets | 22/27 | €105,702 | €76,157 | -€29,545 | -28.0% |
| Land and buildings | 22 | €48,010 | €41,434 | -€6,576 | -13.7% |
| Plant, machinery and equipment | 23 | €29,327 | €21,212 | -€8,115 | -27.7% |
| Furniture and vehicles | 24 | €28,365 | €13,511 | -€14,854 | -52.4% |
| Current assets | 29/58 | €1,148,461 | €1,333,219 | +€184,758 | +16.1% |
| Stocks and contracts in progress | 3 | €229,917 | €229,955 | +€38 | 0.0% |
| Stocks | 30/36 | €229,917 | €229,955 | +€38 | 0.0% |
| Amounts receivable within one year | 40/41 | €169,208 | €198,996 | +€29,787 | +17.6% |
| Trade receivables | 40 | €159,787 | €198,996 | +€39,209 | +24.5% |
| Other amounts receivable | 41 | €9,421 | €0 | -€9,421 | -100% |
| Cash at bank and in hand | 54/58 | €749,336 | €904,268 | +€154,932 | +20.7% |
| Total equity and liabilities | 10/49 | €1,254,162 | €1,409,376 | +€155,214 | +12.4% |
| Equity | 10/15 | €1,068,330 | €1,212,465 | +€144,136 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,049,730 | €1,193,865 | +€144,136 | +13.7% |
| Distributable reserves | 133 | €1,049,730 | €1,193,865 | +€144,136 | +13.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €185,833 | €196,911 | +€11,078 | +6.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €185,833 | €196,911 | +€11,078 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €17,745 | €0 | -€17,745 | -100% |
| Trade debts | 44 | €104,666 | €127,977 | +€23,310 | +22.3% |
| Suppliers | 440/4 | €104,666 | €127,977 | +€23,310 | +22.3% |
| Taxes, remuneration and social security | 45 | €59,297 | €65,182 | +€5,885 | +9.9% |
| Taxes | 450/3 | €50,796 | €56,387 | +€5,591 | +11.0% |
| Remuneration and social security | 454/9 | €8,501 | €8,796 | +€294 | +3.5% |
| Other amounts payable | 47/48 | €4,125 | €3,752 | -€373 | -9.0% |
| Non-recurring operating income | 76A | €10,200 | €0 | -€10,200 | -100% |
| Remuneration, social security and pensions | 62 | €57,466 | €57,150 | -€316 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,969 | €29,545 | +€576 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,536 | €1,389 | -€148 | -9.6% |
| Non-recurring operating charges | 66A | €536 | €0 | -€536 | -100% |
| Gross operating margin | 9900 | €338,786 | €392,903 | +€54,117 | +16.0% |
| Operating profit (loss) | 9901 | €250,279 | €304,820 | +€54,542 | +21.8% |
| Financial income | 75/76B | €8,443 | €9,821 | +€1,378 | +16.3% |
| Recurring financial income | 75 | €8,443 | €9,821 | +€1,378 | +16.3% |
| Financial charges | 65/66B | €3,239 | €2,348 | -€891 | -27.5% |
| Recurring financial charges | 65 | €3,239 | €2,348 | -€891 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €255,482 | €312,293 | +€56,811 | +22.2% |
| Income taxes | 67/77 | €60,628 | €76,179 | +€15,551 | +25.6% |
| Profit (loss) for the period | 9904 | €194,854 | €236,114 | +€41,260 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €194,854 | €236,114 | +€41,260 | +21.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.