JUKRAL: 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.
JUKRAL
Largest movements
- Tangible fixed assets +€13,235
new in 2025: €13,235
- Deferred charges and accrued income +€1,758
new in 2025: €1,758
- Receivables within one year -€1,358
down €1,358 (-48.9%), from €2,780 to €1,422
- Cash +€1,254
up €1,254 (+79.0%), from €1,588 to €2,843
mainly Other debts (+€15,628) and Receivables within one year (+€1,358)
- Other debts +€15,628
up €15,628 (+5.7%), from €276,408 to €292,036
- Advances received -€1,364
no longer reported in 2025 (was €1,364)
- Profit (loss) carried forward +€656
up €656 (+0.2%), from -€280,993 to -€280,337
- Accrued charges and deferred income -€349
no longer reported in 2025 (was €349)
- Gross operating margin -€1,402
down €1,402 (-41.9%), from €3,347 to €1,945
- Taxes -€655
down €655 (-77.6%), from €844 to €189
- Depreciation +€543
new in 2025: €543
- Other operating charges +€520
new in 2025: €520
- Financial charges -€148
down €148 (-79.8%), from €186 to €38
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 | €4,368 | €19,258 | +€14,889 | +341% |
| Fixed assets | 21/28 | - | €13,235 | +€13,235 | |
| Tangible fixed assets | 22/27 | - | €13,235 | +€13,235 | |
| Furniture and vehicles | 24 | - | €13,235 | +€13,235 | |
| Current assets | 29/58 | €4,368 | €6,023 | +€1,654 | +37.9% |
| Amounts receivable within one year | 40/41 | €2,780 | €1,422 | -€1,358 | -48.9% |
| Trade receivables | 40 | €2,780 | €1,422 | -€1,358 | -48.9% |
| Cash at bank and in hand | 54/58 | €1,588 | €2,843 | +€1,254 | +79.0% |
| Deferred charges and accrued income | 490/1 | - | €1,758 | +€1,758 | |
| Total equity and liabilities | 10/49 | €4,368 | €19,258 | +€14,889 | +341% |
| Equity | 10/15 | -€274,793 | -€274,137 | +€656 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€280,993 | -€280,337 | +€656 | +0.2% |
| Amounts payable | 17/49 | €279,161 | €293,395 | +€14,233 | +5.1% |
| Amounts payable within one year | 42/48 | €278,813 | €293,395 | +€14,582 | +5.2% |
| Trade debts | 44 | €197 | €326 | +€128 | +65.0% |
| Suppliers | 440/4 | €197 | €326 | +€128 | +65.0% |
| Advances received on contracts in progress | 46 | €1,364 | - | -€1,364 | |
| Taxes, remuneration and social security | 45 | €844 | €1,033 | +€189 | +22.4% |
| Taxes | 450/3 | €844 | €1,033 | +€189 | +22.4% |
| Other amounts payable | 47/48 | €276,408 | €292,036 | +€15,628 | +5.7% |
| Accrued charges and deferred income | 492/3 | €349 | - | -€349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €543 | +€543 | |
| Other operating charges | 640/8 | - | €520 | +€520 | |
| Gross operating margin | 9900 | €3,347 | €1,945 | -€1,402 | -41.9% |
| Operating profit (loss) | 9901 | €3,347 | €883 | -€2,465 | -73.6% |
| Financial charges | 65/66B | €186 | €38 | -€148 | -79.8% |
| Recurring financial charges | 65 | €186 | €38 | -€148 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €3,162 | €845 | -€2,317 | -73.3% |
| Income taxes | 67/77 | €844 | €189 | -€655 | -77.6% |
| Profit (loss) for the period | 9904 | €2,318 | €656 | -€1,662 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,318 | €656 | -€1,662 | -71.7% |
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 26 October 2026 via checked.be.