JUSYMAES: 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.
JUSYMAES
Largest movements
- Cash +€313,813
up €313,813 (+4,065%), from €7,720 to €321,533
mainly Debts after one year (+€324,370) and Current investments (+€303,500)
- Current investments -€303,500
down €303,500 (-52.0%), from €583,500 to €280,000
- Tangible fixed assets +€264,481
up €264,481 (+67.7%), from €390,609 to €655,090
of which Land and buildings: +€273,858
- Debts after one year +€324,370
new in 2025: €324,370
- Profit (loss) carried forward -€35,928
down €35,928, from €24,674 to -€11,254
- Other debts -€29,715
down €29,715 (-3.1%), from €949,421 to €919,707
- Current portion of long-term debt +€17,630
new in 2025: €17,630
- Other operating charges +€37,910
up €37,910 (+498%), from €7,619 to €45,529
- Gross operating margin -€13,388
down €13,388 (-27.7%), from €48,367 to €34,980
- Financial income -€8,842
down €8,842 (-45.1%), from €19,616 to €10,775
- Taxes -€7,439
down €7,439 (-97.5%), from €7,633 to €194
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 | €985,144 | €1,261,136 | +€275,992 | +28.0% |
| Fixed assets | 21/28 | €390,609 | €655,090 | +€264,481 | +67.7% |
| Tangible fixed assets | 22/27 | €390,609 | €655,090 | +€264,481 | +67.7% |
| Land and buildings | 22 | €356,029 | €629,886 | +€273,858 | +76.9% |
| Furniture and vehicles | 24 | €34,580 | €25,204 | -€9,376 | -27.1% |
| Current assets | 29/58 | €594,535 | €606,046 | +€11,510 | +1.9% |
| Amounts receivable within one year | 40/41 | €196 | €3,630 | +€3,434 | +1,755% |
| Trade receivables | 40 | €0 | €593 | +€593 | |
| Other amounts receivable | 41 | €196 | €3,037 | +€2,841 | +1,452% |
| Current investments | 50/53 | €583,500 | €280,000 | -€303,500 | -52.0% |
| Cash at bank and in hand | 54/58 | €7,720 | €321,533 | +€313,813 | +4,065% |
| Deferred charges and accrued income | 490/1 | €3,120 | €883 | -€2,237 | -71.7% |
| Total equity and liabilities | 10/49 | €985,144 | €1,261,136 | +€275,992 | +28.0% |
| Equity | 10/15 | €30,874 | -€5,054 | -€35,928 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,674 | -€11,254 | -€35,928 | |
| Amounts payable | 17/49 | €954,270 | €1,266,190 | +€311,920 | +32.7% |
| Amounts payable after more than one year | 17 | - | €324,370 | +€324,370 | |
| Financial debts | 170/4 | - | €324,370 | +€324,370 | |
| Amounts payable within one year | 42/48 | €952,440 | €939,946 | -€12,494 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | - | €17,630 | +€17,630 | |
| Trade debts | 44 | €881 | €631 | -€250 | -28.4% |
| Suppliers | 440/4 | €881 | €631 | -€250 | -28.4% |
| Taxes, remuneration and social security | 45 | €2,138 | €1,978 | -€160 | -7.5% |
| Taxes | 450/3 | €2,138 | €1,978 | -€160 | -7.5% |
| Other amounts payable | 47/48 | €949,421 | €919,707 | -€29,715 | -3.1% |
| Accrued charges and deferred income | 492/3 | €1,830 | €1,875 | +€45 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,407 | €35,519 | +€111 | +0.3% |
| Other operating charges | 640/8 | €7,619 | €45,529 | +€37,910 | +498% |
| Gross operating margin | 9900 | €48,367 | €34,980 | -€13,388 | -27.7% |
| Operating profit (loss) | 9901 | €5,341 | -€46,068 | -€51,409 | |
| Financial income | 75/76B | €19,616 | €10,775 | -€8,842 | -45.1% |
| Recurring financial income | 75 | €19,616 | €10,775 | -€8,842 | -45.1% |
| Financial charges | 65/66B | €427 | €441 | +€14 | +3.3% |
| Recurring financial charges | 65 | €427 | €441 | +€14 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €24,530 | -€35,735 | -€60,265 | |
| Income taxes | 67/77 | €7,633 | €194 | -€7,439 | -97.5% |
| Profit (loss) for the period | 9904 | €16,897 | -€35,928 | -€52,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,897 | -€35,928 | -€52,826 |
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 26 October 2026 via checked.be.