JUSSO: 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.
JUSSO
Largest movements
- Receivables within one year +€26,361
up €26,361 (+79.0%), from €33,354 to €59,715
of which Other amounts receivable: +€31,333
- Cash -€2,350
down €2,350 (-22.9%), from €10,264 to €7,914
mainly Receivables within one year (-€26,361) and Deferred charges and accrued income (-€426)
- Reserves +€20,000
up €20,000 (+80.0%), from €25,000 to €45,000
- Tax, wage and social debts +€5,064
up €5,064 (+41.1%), from €12,334 to €17,398
- Profit (loss) carried forward -€1,338
down €1,338 (-27.4%), from €4,882 to €3,544
- Trade debts +€711
up €711 (+78.8%), from €902 to €1,613
- Gross operating margin -€1,744
down €1,744 (-6.5%), from €26,816 to €25,072
- Financial income +€1,343
up €1,343 (+223.8%), from €600 to €1,943
- Taxes +€452
up €452 (+6.5%), from €6,915 to €7,367
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 | €43,618 | €68,055 | +€24,437 | +56.0% |
| Current assets | 29/58 | €43,618 | €68,055 | +€24,437 | +56.0% |
| Amounts receivable within one year | 40/41 | €33,354 | €59,715 | +€26,361 | +79.0% |
| Trade receivables | 40 | €13,354 | €8,382 | -€4,972 | -37.2% |
| Other amounts receivable | 41 | €20,000 | €51,333 | +€31,333 | +156.7% |
| Cash at bank and in hand | 54/58 | €10,264 | €7,914 | -€2,350 | -22.9% |
| Deferred charges and accrued income | 490/1 | - | €426 | +€426 | |
| Total equity and liabilities | 10/49 | €43,618 | €68,055 | +€24,437 | +56.0% |
| Equity | 10/15 | €30,382 | €49,044 | +€18,662 | +61.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Distributable reserves | 133 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Profit (loss) carried forward | 14 | €4,882 | €3,544 | -€1,338 | -27.4% |
| Amounts payable | 17/49 | €13,236 | €19,011 | +€5,775 | +43.6% |
| Amounts payable within one year | 42/48 | €13,236 | €19,011 | +€5,775 | +43.6% |
| Trade debts | 44 | €902 | €1,613 | +€711 | +78.8% |
| Suppliers | 440/4 | €902 | €1,613 | +€711 | +78.8% |
| Taxes, remuneration and social security | 45 | €12,334 | €17,398 | +€5,064 | +41.1% |
| Taxes | 450/3 | €12,334 | €17,398 | +€5,064 | +41.1% |
| Other operating charges | 640/8 | €731 | €914 | +€183 | +25.0% |
| Gross operating margin | 9900 | €26,816 | €25,072 | -€1,744 | -6.5% |
| Operating profit (loss) | 9901 | €26,085 | €24,158 | -€1,927 | -7.4% |
| Financial income | 75/76B | €600 | €1,943 | +€1,343 | +223.8% |
| Recurring financial income | 75 | €600 | €1,943 | +€1,343 | +223.8% |
| Financial charges | 65/66B | €109 | €72 | -€37 | -33.9% |
| Recurring financial charges | 65 | €109 | €72 | -€37 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €26,576 | €26,029 | -€547 | -2.1% |
| Income taxes | 67/77 | €6,915 | €7,367 | +€452 | +6.5% |
| Profit (loss) for the period | 9904 | €19,661 | €18,662 | -€999 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,661 | €18,662 | -€999 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.