JUTA: 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.
JUTA
Largest movements
- Tangible fixed assets +€30,737
up €30,737 (+166%), from €18,502 to €49,239
of which Other tangible fixed assets: +€24,958
- Receivables within one year -€10,935
down €10,935 (-93.1%), from €11,740 to €805
- Cash +€7,031
up €7,031 (+26.6%), from €26,384 to €33,415
mainly Other debts (+€48,202) and Depreciation (+€14,427)
- Other debts +€48,202
new in 2025: €48,202
- Profit (loss) carried forward -€27,332
down €27,332, from €637 to -€26,695
- Trade debts +€6,609
up €6,609 (+16.4%), from €40,213 to €46,822
- Current portion of long-term debt -€1,141
no longer reported in 2025 (was €1,141)
- Gross operating margin -€36,739
down €36,739, from €29,747 to -€6,991
- Depreciation -€3,820
down €3,820 (-20.9%), from €18,247 to €14,427
- Staff costs -€3,452
down €3,452 (-47.9%), from €7,212 to €3,760
- Other operating charges -€2,132
down €2,132 (-66.3%), from €3,216 to €1,084
- Financial income -€2,016
down €2,016 (-98.8%), from €2,041 to €25
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 | €76,958 | €103,312 | +€26,354 | +34.2% |
| Fixed assets | 21/28 | €18,622 | €49,359 | +€30,737 | +165% |
| Tangible fixed assets | 22/27 | €18,502 | €49,239 | +€30,737 | +166% |
| Plant, machinery and equipment | 23 | €1,433 | €19,208 | +€17,776 | +1,241% |
| Furniture and vehicles | 24 | €311 | €5,072 | +€4,761 | +1,531% |
| Leasing and similar rights | 25 | €16,758 | - | -€16,758 | |
| Other tangible fixed assets | 26 | - | €24,958 | +€24,958 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €58,336 | €53,954 | -€4,382 | -7.5% |
| Stocks and contracts in progress | 3 | €18,750 | €18,375 | -€375 | -2.0% |
| Stocks | 30/36 | €18,750 | €18,375 | -€375 | -2.0% |
| Amounts receivable within one year | 40/41 | €11,740 | €805 | -€10,935 | -93.1% |
| Other amounts receivable | 41 | €11,740 | €805 | -€10,935 | -93.1% |
| Cash at bank and in hand | 54/58 | €26,384 | €33,415 | +€7,031 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,462 | €1,359 | -€104 | -7.1% |
| Total equity and liabilities | 10/49 | €76,958 | €103,312 | +€26,354 | +34.2% |
| Equity | 10/15 | €31,109 | €3,777 | -€27,332 | -87.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,872 | €11,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,012 | €10,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €637 | -€26,695 | -€27,332 | |
| Amounts payable | 17/49 | €45,849 | €99,535 | +€53,686 | +117% |
| Amounts payable within one year | 42/48 | €45,849 | €99,535 | +€53,686 | +117% |
| Current portion of amounts payable after more than one year | 42 | €1,141 | - | -€1,141 | |
| Trade debts | 44 | €40,213 | €46,822 | +€6,609 | +16.4% |
| Suppliers | 440/4 | €40,213 | €46,822 | +€6,609 | +16.4% |
| Taxes, remuneration and social security | 45 | €4,495 | €4,511 | +€16 | +0.4% |
| Taxes | 450/3 | €3,711 | €4,511 | +€800 | +21.6% |
| Remuneration and social security | 454/9 | €784 | - | -€784 | |
| Other amounts payable | 47/48 | - | €48,202 | +€48,202 | |
| Remuneration, social security and pensions | 62 | €7,212 | €3,760 | -€3,452 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,247 | €14,427 | -€3,820 | -20.9% |
| Other operating charges | 640/8 | €3,216 | €1,084 | -€2,132 | -66.3% |
| Gross operating margin | 9900 | €29,747 | -€6,991 | -€36,739 | |
| Operating profit (loss) | 9901 | €1,072 | -€26,263 | -€27,335 | |
| Financial income | 75/76B | €2,041 | €25 | -€2,016 | -98.8% |
| Recurring financial income | 75 | €2,041 | €25 | -€2,016 | -98.8% |
| Financial charges | 65/66B | €1,762 | €907 | -€855 | -48.5% |
| Recurring financial charges | 65 | €1,762 | €907 | -€855 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €1,352 | -€27,144 | -€28,496 | |
| Income taxes | 67/77 | €714 | €188 | -€527 | -73.7% |
| Profit (loss) for the period | 9904 | €637 | -€27,332 | -€27,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €637 | -€27,332 | -€27,969 |
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 14 October 2026 via checked.be.