JUSABIM: 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.
JUSABIM
Largest movements
- Tangible fixed assets +€92,459
new in 2025: €92,459
- Receivables within one year -€48,474
down €48,474 (-73.5%), from €65,940 to €17,467
of which Trade receivables: -€65,920
- Other debts +€146,802
up €146,802 (+159.4%), from €92,074 to €238,876
- Debts after one year -€114,563
down €114,563 (-13.9%), from €822,841 to €708,278
- Reserves +€42,100
up €42,100 (+125.0%), from €33,680 to €75,780
- Profit (loss) carried forward -€25,099
down €25,099 (-13.6%), from €184,878 to €159,779
- Trade debts -€24,215
down €24,215 (-40.1%), from €60,345 to €36,131
- Financial charges +€80,843
up €80,843 (+180.7%), from €44,746 to €125,590
of which Financial charges: +€85,082
- Purchases and services +€23,792
up €23,792 (+17.2%), from €138,138 to €161,930
- Depreciation +€13,071
up €13,071 (+276.7%), from €4,724 to €17,795
- Other operating charges +€8,312
up €8,312 (+1406.7%), from €591 to €8,903
- Taxes -€4,538
down €4,538 (-11.6%), from €39,224 to €34,686
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 | €1,667,632 | €1,714,200 | +€46,568 | +2.8% |
| Formation expenses | 20 | €1,625 | €1,083 | -€542 | -33.3% |
| Fixed assets | 21/28 | €1,600,000 | €1,692,459 | +€92,459 | +5.8% |
| Tangible fixed assets | 22/27 | - | €92,459 | +€92,459 | |
| Leasing and similar rights | 25 | - | €92,459 | +€92,459 | |
| Financial fixed assets | 28 | €1,600,000 | €1,600,000 | = | 0.0% |
| Current assets | 29/58 | €66,008 | €20,658 | -€45,350 | -68.7% |
| Amounts receivable within one year | 40/41 | €65,940 | €17,467 | -€48,474 | -73.5% |
| Trade receivables | 40 | €65,940 | €21 | -€65,920 | -100.0% |
| Other amounts receivable | 41 | €0 | €17,446 | +€17,446 | |
| Cash at bank and in hand | 54/58 | €67 | €120 | +€53 | +78.4% |
| Deferred charges and accrued income | 490/1 | - | €3,071 | +€3,071 | |
| Total equity and liabilities | 10/49 | €1,667,632 | €1,714,200 | +€46,568 | +2.8% |
| Equity | 10/15 | €468,558 | €485,559 | +€17,001 | +3.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €33,680 | €75,780 | +€42,100 | +125.0% |
| Tax-exempt reserves | 132 | €33,680 | €75,780 | +€42,100 | +125.0% |
| Profit (loss) carried forward | 14 | €184,878 | €159,779 | -€25,099 | -13.6% |
| Amounts payable | 17/49 | €1,199,074 | €1,228,641 | +€29,567 | +2.5% |
| Amounts payable after more than one year | 17 | €822,841 | €708,278 | -€114,563 | -13.9% |
| Financial debts | 170/4 | €822,841 | €708,278 | -€114,563 | -13.9% |
| Amounts payable within one year | 42/48 | €374,454 | €516,885 | +€142,431 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €180,351 | €202,832 | +€22,481 | +12.5% |
| Trade debts | 44 | €60,345 | €36,131 | -€24,215 | -40.1% |
| Suppliers | 440/4 | €60,345 | €36,131 | -€24,215 | -40.1% |
| Taxes, remuneration and social security | 45 | €41,684 | €39,046 | -€2,637 | -6.3% |
| Taxes | 450/3 | €40,835 | €39,046 | -€1,788 | -4.4% |
| Remuneration and social security | 454/9 | €849 | €0 | -€849 | -100.0% |
| Other amounts payable | 47/48 | €92,074 | €238,876 | +€146,802 | +159.4% |
| Accrued charges and deferred income | 492/3 | €1,779 | €3,478 | +€1,699 | +95.5% |
| Turnover | 70 | €348,000 | €348,000 | = | 0.0% |
| Non-recurring operating income | 76A | €303 | - | -€303 | |
| Goods, raw materials, services and sundry goods | 60/61 | €138,138 | €161,930 | +€23,792 | +17.2% |
| Remuneration, social security and pensions | 62 | €4,800 | €4,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,724 | €17,795 | +€13,071 | +276.7% |
| Other operating charges | 640/8 | €591 | €8,903 | +€8,312 | +1406.7% |
| Gross operating margin | 9900 | €212,752 | €208,550 | -€4,202 | -2.0% |
| Operating profit (loss) | 9901 | €202,638 | €177,052 | -€25,586 | -12.6% |
| Financial income | 75/76B | - | €225 | +€225 | |
| Recurring financial income | 75 | - | €225 | +€225 | |
| Financial charges | 65/66B | €44,746 | €125,590 | +€80,843 | +180.7% |
| Recurring financial charges | 65 | €40,463 | €125,545 | +€85,082 | +210.3% |
| Non-recurring financial charges | 66B | €4,284 | €45 | -€4,239 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €157,891 | €51,687 | -€106,204 | -67.3% |
| Income taxes | 67/77 | €39,224 | €34,686 | -€4,538 | -11.6% |
| Profit (loss) for the period | 9904 | €118,668 | €17,001 | -€101,667 | -85.7% |
| Transfer to tax-exempt reserves | 689 | €33,680 | €42,100 | +€8,420 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,988 | -€25,099 | -€110,087 |
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 11 October 2026 via checked.be.