JUSO: what changed
Two fiscal 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.
What changed
JUSO
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€45,034
2024 · €301,859-€256,825
Equity
€5.3m
2024 · €5.2m+€45,034
Cash
€1.2m
2024 · €795,648+€414,141
Balance sheet total
€8.0m
2024 · €7.8m+€181,221
Largest movements
Assets
- Tangible fixed assets -€451,366
down €451,366 (-6.6%), from €6.8m to €6.3m
of which Land and buildings: -€409,769
- Cash +€414,141
up €414,141 (+52.1%), from €795,648 to €1.2m
mainly Other debts (+€993,721) and Depreciation (+€681,636)
- Stocks and contracts +€125,000
new in 2025: €125,000
- Receivables within one year +€96,720
up €96,720 (+46.9%), from €206,369 to €303,089
of which Other amounts receivable: +€107,898
Equity and liabilities
- Other debts +€993,721
up €993,721 (+931.9%), from €106,637 to €1.1m
- Short-term financial debts -€558,793
down €558,793 (-100.0%), from €558,793 to €0
- Debts after one year -€327,253
down €327,253 (-23.4%), from €1.4m to €1.1m
Income statement
- Gross operating margin -€650,895
down €650,895 (-39.6%), from €1.6m to €991,643
- Depreciation -€432,823
down €432,823 (-38.8%), from €1.1m to €681,636
- Other operating charges +€60,726
up €60,726 (+91.5%), from €66,381 to €127,107
- Taxes -€20,383
down €20,383 (-29.8%), from €68,480 to €48,097
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.
Result 2024
€301,859
Gross operating margin
-€650,895
Depreciation
+€432,823
Other operating charges
-€60,726
Financial income
-€6,208
Financial charges
+€7,894
Taxes
+€20,383
Deferred taxes and other
-€96
Result 2025
€45,034
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.
From operations
+€1.6m
Investment
-€230,270
Financing
-€912,697
Cash 2024
€795,648
From operations (derived)
+€1.6m
Net result for the year
+€45,034
Depreciation
+€681,636
Stocks and contracts
-€125,000
Receivables within one year
-€96,720
Deferred charges and accrued income
+€3,275
Smaller working-capital items
-€1,435
Trade debts
+€46,161
Tax, wage and social debts
+€10,436
Other debts
+€993,721
Investment (derived)
-€230,270
Investment in fixed assets (net)
-€230,270
Financing
-€912,697
Debts after one year
-€327,253
Current portion of long-term debt
-€26,651
Short-term financial debts
-€558,793
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,816,781 | €7,998,002 | +€181,221 | +2.3% |
| Fixed assets | 21/28 | €6,791,968 | €6,340,602 | -€451,366 | -6.6% |
| Tangible fixed assets | 22/27 | €6,791,968 | €6,340,602 | -€451,366 | -6.6% |
| Land and buildings | 22 | €6,492,429 | €6,082,661 | -€409,769 | -6.3% |
| Plant, machinery and equipment | 23 | €1,886 | €24,749 | +€22,863 | +1212.0% |
| Furniture and vehicles | 24 | €297,653 | €233,193 | -€64,460 | -21.7% |
| Current assets | 29/58 | €1,024,813 | €1,657,400 | +€632,587 | +61.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | - | €125,000 | +€125,000 | |
| Stocks | 30/36 | - | €125,000 | +€125,000 | |
| Amounts receivable within one year | 40/41 | €206,369 | €303,089 | +€96,720 | +46.9% |
| Trade receivables | 40 | €88,741 | €77,563 | -€11,178 | -12.6% |
| Other amounts receivable | 41 | €117,629 | €225,527 | +€107,898 | +91.7% |
| Cash at bank and in hand | 54/58 | €795,648 | €1,209,790 | +€414,141 | +52.1% |
| Deferred charges and accrued income | 490/1 | €22,795 | €19,521 | -€3,275 | -14.4% |
| Total equity and liabilities | 10/49 | €7,816,781 | €7,998,002 | +€181,221 | +2.3% |
| Equity | 10/15 | €5,230,858 | €5,275,892 | +€45,034 | +0.9% |
| Contributions | 10/11 | €28,263 | €28,263 | = | 0.0% |
| Reserves | 13 | €5,202,595 | €5,247,629 | +€45,034 | +0.9% |
| Tax-exempt reserves | 132 | €49,485 | €44,923 | -€4,562 | -9.2% |
| Distributable reserves | 133 | €5,153,110 | €5,202,705 | +€49,596 | +1.0% |
| Provisions and deferred taxes | 16 | €61,560 | €60,039 | -€1,521 | -2.5% |
| Provisions for liabilities and charges | 160/5 | €47,014 | €47,014 | = | 0.0% |
| Pensions and similar obligations | 160 | €47,014 | €47,014 | = | 0.0% |
| Deferred taxes | 168 | €14,546 | €13,025 | -€1,521 | -10.5% |
| Amounts payable | 17/49 | €2,524,363 | €2,662,071 | +€137,708 | +5.5% |
| Amounts payable after more than one year | 17 | €1,400,625 | €1,073,372 | -€327,253 | -23.4% |
| Financial debts | 170/4 | €1,400,625 | €1,073,372 | -€327,253 | -23.4% |
| Amounts payable within one year | 42/48 | €1,109,780 | €1,574,655 | +€464,875 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €349,150 | €322,499 | -€26,651 | -7.6% |
| Financial debts | 43 | €558,793 | €0 | -€558,793 | -100.0% |
| Credit institutions | 430/8 | €558,793 | €0 | -€558,793 | -100.0% |
| Trade debts | 44 | €95,200 | €141,362 | +€46,161 | +48.5% |
| Suppliers | 440/4 | €95,200 | €141,362 | +€46,161 | +48.5% |
| Taxes, remuneration and social security | 45 | €0 | €10,436 | +€10,436 | |
| Taxes | 450/3 | €0 | €10,436 | +€10,436 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €106,637 | €1,100,358 | +€993,721 | +931.9% |
| Accrued charges and deferred income | 492/3 | €13,958 | €14,044 | +€86 | +0.6% |
| Non-recurring operating income | 76A | €428,473 | €492,742 | +€64,270 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,114,459 | €681,636 | -€432,823 | -38.8% |
| Other operating charges | 640/8 | €66,381 | €127,107 | +€60,726 | +91.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,642,538 | €991,643 | -€650,895 | -39.6% |
| Operating profit (loss) | 9901 | €461,699 | €182,901 | -€278,798 | -60.4% |
| Financial income | 75/76B | €6,597 | €389 | -€6,208 | -94.1% |
| Recurring financial income | 75 | €6,597 | €389 | -€6,208 | -94.1% |
| Financial charges | 65/66B | €99,573 | €91,679 | -€7,894 | -7.9% |
| Recurring financial charges | 65 | €99,573 | €90,679 | -€8,894 | -8.9% |
| Non-recurring financial charges | 66B | - | €1,000 | +€1,000 | |
| Profit (loss) for the period before taxes | 9903 | €368,723 | €91,610 | -€277,113 | -75.2% |
| Transfer from deferred taxes | 780 | €1,616 | €1,521 | -€96 | -5.9% |
| Income taxes | 67/77 | €68,480 | €48,097 | -€20,383 | -29.8% |
| Profit (loss) for the period | 9904 | €301,859 | €45,034 | -€256,825 | -85.1% |
| Transfer from tax-exempt reserves | 789 | €4,849 | €4,562 | -€287 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €306,708 | €49,596 | -€257,112 | -83.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.