JUSST: 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.
JUSST
Largest movements
- Current investments +€60,000
up €60,000 (+60.6%), from €99,000 to €159,000
- Cash -€4,575
down €4,575 (-2.3%), from €202,751 to €198,177
mainly Contributions, distributions and other (-€241,176) and Current investments (-€60,000)
- Reserves +€107,437
up €107,437 (+45.7%), from €234,855 to €342,292
- Tax, wage and social debts -€55,385
down €55,385 (-65.2%), from €84,929 to €29,544
of which Taxes: -€57,586
- Gross operating margin +€159,686
up €159,686 (+51.1%), from €312,621 to €472,307
- Taxes +€38,811
up €38,811 (+53.6%), from €72,443 to €111,254
- Staff costs +€5,901
new in 2025: €5,901
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 | €326,059 | €378,774 | +€52,716 | +16.2% |
| Fixed assets | 21/28 | €6,055 | €3,993 | -€2,063 | -34.1% |
| Tangible fixed assets | 22/27 | €6,055 | €3,993 | -€2,063 | -34.1% |
| Furniture and vehicles | 24 | €6,055 | €3,993 | -€2,063 | -34.1% |
| Current assets | 29/58 | €320,003 | €374,782 | +€54,778 | +17.1% |
| Amounts receivable within one year | 40/41 | €18,252 | €17,540 | -€712 | -3.9% |
| Trade receivables | 40 | €5,683 | €10,000 | +€4,318 | +76.0% |
| Other amounts receivable | 41 | €12,569 | €7,540 | -€5,029 | -40.0% |
| Current investments | 50/53 | €99,000 | €159,000 | +€60,000 | +60.6% |
| Cash at bank and in hand | 54/58 | €202,751 | €198,177 | -€4,575 | -2.3% |
| Deferred charges and accrued income | 490/1 | €0 | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €326,059 | €378,774 | +€52,716 | +16.2% |
| Equity | 10/15 | €240,855 | €348,292 | +€107,437 | +44.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €234,855 | €342,292 | +€107,437 | +45.7% |
| Distributable reserves | 133 | €234,855 | €342,292 | +€107,437 | +45.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,204 | €30,483 | -€54,721 | -64.2% |
| Amounts payable within one year | 42/48 | €85,204 | €30,483 | -€54,721 | -64.2% |
| Trade debts | 44 | €116 | €780 | +€664 | +572% |
| Suppliers | 440/4 | €116 | €780 | +€664 | +572% |
| Taxes, remuneration and social security | 45 | €84,929 | €29,544 | -€55,385 | -65.2% |
| Taxes | 450/3 | €84,929 | €27,343 | -€57,586 | -67.8% |
| Remuneration and social security | 454/9 | - | €2,201 | +€2,201 | |
| Other amounts payable | 47/48 | €158 | €158 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €5,901 | +€5,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,063 | €2,063 | = | 0.0% |
| Other operating charges | 640/8 | €1,034 | €964 | -€70 | -6.8% |
| Gross operating margin | 9900 | €312,621 | €472,307 | +€159,686 | +51.1% |
| Operating profit (loss) | 9901 | €309,524 | €463,379 | +€153,855 | +49.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €2,226 | €3,512 | +€1,286 | +57.7% |
| Recurring financial charges | 65 | €2,226 | €3,512 | +€1,286 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €307,298 | €459,867 | +€152,570 | +49.6% |
| Income taxes | 67/77 | €72,443 | €111,254 | +€38,811 | +53.6% |
| Profit (loss) for the period | 9904 | €234,855 | €348,613 | +€113,759 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €234,855 | €348,613 | +€113,759 | +48.4% |
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 27 October 2026 via checked.be.