Jusoko: 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.
Jusoko
Largest movements
- Receivables within one year -€47,533
down €47,533 (-63.2%), from €75,161 to €27,628
of which Trade receivables: -€49,308
- Current investments +€36,392
up €36,392 (+102%), from €35,728 to €72,120
- Cash +€30,755
up €30,755 (+94.9%), from €32,417 to €63,172
mainly Depreciation (+€52,498) and Receivables within one year (+€47,533)
- Tangible fixed assets +€12,413
up €12,413 (+3.4%), from €363,643 to €376,057
of which Leasing and similar rights: +€47,642
- Reserves +€22,900
up €22,900 (+7.9%), from €290,150 to €313,050
- Trade debts -€18,151
down €18,151 (-100%), from €18,151 to €0
- Tax, wage and social debts +€14,177
up €14,177 (+345%), from €4,115 to €18,292
- Current portion of long-term debt +€10,844
up €10,844 (+210%), from €5,155 to €15,999
- Depreciation +€46,678
up €46,678 (+802%), from €5,821 to €52,498
- Gross operating margin +€19,126
up €19,126 (+24.7%), from €77,357 to €96,483
- Financial charges +€12,662
up €12,662 (+438%), from €2,888 to €15,550
- Taxes -€9,370
down €9,370 (-51.3%), from €18,279 to €8,910
- Staff costs +€2,536
up €2,536 (+330%), from €768 to €3,304
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 | €658,886 | €692,334 | +€33,448 | +5.1% |
| Fixed assets | 21/28 | €363,643 | €376,057 | +€12,413 | +3.4% |
| Tangible fixed assets | 22/27 | €363,643 | €376,057 | +€12,413 | +3.4% |
| Land and buildings | 22 | €337,108 | €300,810 | -€36,298 | -10.8% |
| Plant, machinery and equipment | 23 | €7,219 | €11,846 | +€4,627 | +64.1% |
| Furniture and vehicles | 24 | €4,139 | €3,001 | -€1,138 | -27.5% |
| Leasing and similar rights | 25 | - | €47,642 | +€47,642 | |
| Other tangible fixed assets | 26 | €15,177 | €12,758 | -€2,419 | -15.9% |
| Current assets | 29/58 | €295,243 | €316,277 | +€21,035 | +7.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €151,726 | +€1,726 | +1.2% |
| Other amounts receivable | 291 | €150,000 | €151,726 | +€1,726 | +1.2% |
| Amounts receivable within one year | 40/41 | €75,161 | €27,628 | -€47,533 | -63.2% |
| Trade receivables | 40 | €68,150 | €18,842 | -€49,308 | -72.4% |
| Other amounts receivable | 41 | €7,011 | €8,786 | +€1,775 | +25.3% |
| Current investments | 50/53 | €35,728 | €72,120 | +€36,392 | +102% |
| Cash at bank and in hand | 54/58 | €32,417 | €63,172 | +€30,755 | +94.9% |
| Deferred charges and accrued income | 490/1 | €1,937 | €1,632 | -€304 | -15.7% |
| Total equity and liabilities | 10/49 | €658,886 | €692,334 | +€33,448 | +5.1% |
| Equity | 10/15 | €296,196 | €319,103 | +€22,908 | +7.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €290,150 | €313,050 | +€22,900 | +7.9% |
| Distributable reserves | 133 | €290,150 | €313,050 | +€22,900 | +7.9% |
| Profit (loss) carried forward | 14 | €46 | €53 | +€8 | +17.2% |
| Amounts payable | 17/49 | €362,690 | €373,230 | +€10,540 | +2.9% |
| Amounts payable after more than one year | 17 | €329,845 | €332,845 | +€3,000 | +0.9% |
| Financial debts | 170/4 | €329,845 | €332,845 | +€3,000 | +0.9% |
| Amounts payable within one year | 42/48 | €32,798 | €40,331 | +€7,533 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €5,155 | €15,999 | +€10,844 | +210% |
| Trade debts | 44 | €18,151 | €0 | -€18,151 | -100% |
| Suppliers | 440/4 | €18,151 | €0 | -€18,151 | -100% |
| Taxes, remuneration and social security | 45 | €4,115 | €18,292 | +€14,177 | +345% |
| Taxes | 450/3 | €4,115 | €18,292 | +€14,177 | +345% |
| Other amounts payable | 47/48 | €5,377 | €6,040 | +€662 | +12.3% |
| Accrued charges and deferred income | 492/3 | €47 | €54 | +€7 | +16.0% |
| Remuneration, social security and pensions | 62 | €768 | €3,304 | +€2,536 | +330% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,821 | €52,498 | +€46,678 | +802% |
| Other operating charges | 640/8 | €1,208 | €1,889 | +€681 | +56.4% |
| Non-recurring operating charges | 66A | €7,320 | - | -€7,320 | |
| Gross operating margin | 9900 | €77,357 | €96,483 | +€19,126 | +24.7% |
| Operating profit (loss) | 9901 | €62,241 | €38,792 | -€23,449 | -37.7% |
| Financial income | 75/76B | €7,092 | €8,576 | +€1,484 | +20.9% |
| Recurring financial income | 75 | €7,092 | €8,576 | +€1,484 | +20.9% |
| Financial charges | 65/66B | €2,888 | €15,550 | +€12,662 | +438% |
| Recurring financial charges | 65 | €2,888 | €15,550 | +€12,662 | +438% |
| Profit (loss) for the period before taxes | 9903 | €66,445 | €31,818 | -€34,627 | -52.1% |
| Income taxes | 67/77 | €18,279 | €8,910 | -€9,370 | -51.3% |
| Profit (loss) for the period | 9904 | €48,165 | €22,908 | -€25,257 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,165 | €22,908 | -€25,257 | -52.4% |
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 15 October 2026 via checked.be.