JUSABEE: 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.
JUSABEE
Largest movements
- Cash -€23,696
down €23,696 (-36.5%), from €64,841 to €41,145
mainly Net result for the year (-€30,525) and Trade debts (-€2,289)
- Receivables within one year -€4,660
down €4,660 (-26.0%), from €17,911 to €13,250
of which Other amounts receivable: -€10,173
- Tangible fixed assets -€1,945
down €1,945 (-24.9%), from €7,805 to €5,860
- Profit (loss) carried forward -€30,525
down €30,525 (-660.9%), from -€4,619 to -€35,144
- Tax, wage and social debts +€4,532
up €4,532 (+1826.8%), from €248 to €4,781
- Trade debts -€2,289
down €2,289 (-85.0%), from €2,692 to €403
- Other debts -€2,000
down €2,000 (-25.2%), from €7,948 to €5,948
- Gross operating margin -€25,888
down €25,888, from €440 to -€25,448
- Financial charges -€2,382
down €2,382 (-50.0%), from €4,764 to €2,382
- Financial income -€436
down €436 (-99.1%), from €439 to €4
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.
Cash bridge derived
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 | €91,271 | €60,990 | -€30,281 | -33.2% |
| Fixed assets | 21/28 | €7,805 | €5,860 | -€1,945 | -24.9% |
| Tangible fixed assets | 22/27 | €7,805 | €5,860 | -€1,945 | -24.9% |
| Land and buildings | 22 | €3,582 | €3,042 | -€540 | -15.1% |
| Plant, machinery and equipment | 23 | €1,463 | €978 | -€485 | -33.2% |
| Furniture and vehicles | 24 | €2,760 | €1,840 | -€920 | -33.3% |
| Current assets | 29/58 | €83,466 | €55,130 | -€28,336 | -33.9% |
| Amounts receivable within one year | 40/41 | €17,911 | €13,250 | -€4,660 | -26.0% |
| Trade receivables | 40 | €7,738 | €13,250 | +€5,513 | +71.2% |
| Other amounts receivable | 41 | €10,173 | - | -€10,173 | |
| Cash at bank and in hand | 54/58 | €64,841 | €41,145 | -€23,696 | -36.5% |
| Deferred charges and accrued income | 490/1 | €714 | €735 | +€21 | +2.9% |
| Total equity and liabilities | 10/49 | €91,271 | €60,990 | -€30,281 | -33.2% |
| Equity | 10/15 | €80,383 | €49,858 | -€30,525 | -38.0% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €77,402 | €77,402 | = | 0.0% |
| Distributable reserves | 133 | €77,402 | €77,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,619 | -€35,144 | -€30,525 | -660.9% |
| Amounts payable | 17/49 | €10,888 | €11,132 | +€244 | +2.2% |
| Amounts payable within one year | 42/48 | €10,888 | €11,132 | +€244 | +2.2% |
| Trade debts | 44 | €2,692 | €403 | -€2,289 | -85.0% |
| Suppliers | 440/4 | €2,692 | €403 | -€2,289 | -85.0% |
| Taxes, remuneration and social security | 45 | €248 | €4,781 | +€4,532 | +1826.8% |
| Taxes | 450/3 | €248 | €4,781 | +€4,532 | +1826.8% |
| Other amounts payable | 47/48 | €7,948 | €5,948 | -€2,000 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,019 | €1,945 | -€74 | -3.7% |
| Other operating charges | 640/8 | €384 | €449 | +€65 | +16.8% |
| Gross operating margin | 9900 | €440 | -€25,448 | -€25,888 | |
| Operating profit (loss) | 9901 | -€1,963 | -€27,842 | -€25,879 | -1318.2% |
| Financial income | 75/76B | €439 | €4 | -€436 | -99.1% |
| Recurring financial income | 75 | €439 | €4 | -€436 | -99.1% |
| Financial charges | 65/66B | €4,764 | €2,382 | -€2,382 | -50.0% |
| Recurring financial charges | 65 | €4,764 | €2,382 | -€2,382 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,288 | -€30,220 | -€23,932 | -380.6% |
| Income taxes | 67/77 | €299 | €305 | +€6 | +2.0% |
| Profit (loss) for the period | 9904 | -€6,586 | -€30,525 | -€23,938 | -363.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,586 | -€30,525 | -€23,938 | -363.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.