JUS JUS: 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.
JUS JUS
Largest movements
- Receivables within one year +€133,918
up €133,918 (+178%), from €75,298 to €209,216
of which Other amounts receivable: +€179,748
- Deferred charges and accrued income -€25,000
down €25,000 (-100%), from €25,000 to €0
- Cash -€21,572
down €21,572 (-91.4%), from €23,613 to €2,042
mainly Receivables within one year (-€133,918) and Debts after one year (-€8,167)
- Profit (loss) carried forward +€102,155
up €102,155 (+67.7%), from -€150,874 to -€48,719
- Debts after one year -€8,167
down €8,167 (-3.5%), from €236,406 to €228,239
- Tax, wage and social debts -€5,621
down €5,621 (-62.7%), from €8,969 to €3,348
- Trade debts -€2,162
down €2,162 (-97.4%), from €2,220 to €58
- Depreciation -€19,109
down €19,109 (-91.6%), from €20,853 to €1,744
- Gross operating margin +€17,190
up €17,190 (+19.5%), from €88,025 to €105,215
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 | €128,195 | €213,797 | +€85,602 | +66.8% |
| Fixed assets | 21/28 | €4,284 | €2,540 | -€1,744 | -40.7% |
| Tangible fixed assets | 22/27 | €4,284 | €2,540 | -€1,744 | -40.7% |
| Furniture and vehicles | 24 | €480 | €259 | -€222 | -46.2% |
| Other tangible fixed assets | 26 | €3,804 | €2,281 | -€1,523 | -40.0% |
| Current assets | 29/58 | €123,911 | €211,257 | +€87,346 | +70.5% |
| Amounts receivable within one year | 40/41 | €75,298 | €209,216 | +€133,918 | +178% |
| Trade receivables | 40 | €48,584 | €2,754 | -€45,830 | -94.3% |
| Other amounts receivable | 41 | €26,714 | €206,462 | +€179,748 | +673% |
| Cash at bank and in hand | 54/58 | €23,613 | €2,042 | -€21,572 | -91.4% |
| Deferred charges and accrued income | 490/1 | €25,000 | €0 | -€25,000 | -100% |
| Total equity and liabilities | 10/49 | €128,195 | €213,797 | +€85,602 | +66.8% |
| Equity | 10/15 | -€128,874 | -€26,719 | +€102,155 | +79.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,874 | -€48,719 | +€102,155 | +67.7% |
| Amounts payable | 17/49 | €257,070 | €240,516 | -€16,553 | -6.4% |
| Amounts payable after more than one year | 17 | €236,406 | €228,239 | -€8,167 | -3.5% |
| Financial debts | 170/4 | €236,406 | €228,239 | -€8,167 | -3.5% |
| Amounts payable within one year | 42/48 | €20,664 | €12,277 | -€8,386 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €9,407 | €8,872 | -€535 | -5.7% |
| Trade debts | 44 | €2,220 | €58 | -€2,162 | -97.4% |
| Suppliers | 440/4 | €2,220 | €58 | -€2,162 | -97.4% |
| Taxes, remuneration and social security | 45 | €8,969 | €3,348 | -€5,621 | -62.7% |
| Taxes | 450/3 | €8,969 | €3,348 | -€5,621 | -62.7% |
| Other amounts payable | 47/48 | €69 | €0 | -€69 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,853 | €1,744 | -€19,109 | -91.6% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Non-recurring operating charges | 66A | €1,186 | - | -€1,186 | |
| Gross operating margin | 9900 | €88,025 | €105,215 | +€17,190 | +19.5% |
| Operating profit (loss) | 9901 | €65,480 | €103,350 | +€37,870 | +57.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,182 | €1,195 | +€14 | +1.2% |
| Recurring financial charges | 65 | €1,182 | €1,195 | +€14 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €64,299 | €102,155 | +€37,857 | +58.9% |
| Profit (loss) for the period | 9904 | €64,299 | €102,155 | +€37,857 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,299 | €102,155 | +€37,857 | +58.9% |
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 19 October 2026 via checked.be.