Jutho: 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.
Jutho
Largest movements
- Tangible fixed assets -€143,405
down €143,405 (-89.4%), from €160,328 to €16,923
of which Furniture and vehicles: -€142,703
- Receivables within one year -€16,763
down €16,763 (-15.3%), from €109,472 to €92,708
of which Trade receivables: -€12,282
- Cash +€13,458
up €13,458 (+22.4%), from €60,072 to €73,530
mainly Investment in fixed assets (net) (+€139,901) and Receivables within one year (+€16,763)
- Profit (loss) carried forward -€43,814
down €43,814 (-80.3%), from €54,552 to €10,739
- Debts after one year -€35,241
down €35,241 (-41.4%), from €85,066 to €49,825
- Reserves -€33,105
down €33,105 (-23.3%), from €142,372 to €109,267
of which Distributable reserves: -€33,105
- Tax, wage and social debts -€19,699
down €19,699 (-63.1%), from €31,232 to €11,532
of which Taxes: -€16,799
- Other debts -€9,369
down €9,369 (-23.0%), from €40,819 to €31,450
- Depreciation -€22,747
down €22,747 (-86.7%), from €26,250 to €3,504
- Gross operating margin -€19,752
down €19,752, from €2,580 to -€17,172
- Taxes -€1,059
down €1,059 (-84.7%), from €1,250 to €191
- Other operating charges -€673
down €673 (-38.5%), from €1,746 to €1,073
- Financial income -€588
down €588 (-17.5%), from €3,361 to €2,773
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 | €409,871 | €263,161 | -€146,710 | -35.8% |
| Fixed assets | 21/28 | €160,328 | €16,923 | -€143,405 | -89.4% |
| Tangible fixed assets | 22/27 | €160,328 | €16,923 | -€143,405 | -89.4% |
| Plant, machinery and equipment | 23 | €1,246 | €333 | -€913 | -73.3% |
| Furniture and vehicles | 24 | €149,830 | €7,127 | -€142,703 | -95.2% |
| Other tangible fixed assets | 26 | €9,252 | €9,463 | +€212 | +2.3% |
| Current assets | 29/58 | €249,543 | €246,238 | -€3,306 | -1.3% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,472 | €92,708 | -€16,763 | -15.3% |
| Trade receivables | 40 | €64,730 | €52,448 | -€12,282 | -19.0% |
| Other amounts receivable | 41 | €44,741 | €40,260 | -€4,481 | -10.0% |
| Cash at bank and in hand | 54/58 | €60,072 | €73,530 | +€13,458 | +22.4% |
| Total equity and liabilities | 10/49 | €409,871 | €263,161 | -€146,710 | -35.8% |
| Equity | 10/15 | €203,125 | €126,206 | -€76,919 | -37.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €142,372 | €109,267 | -€33,105 | -23.3% |
| 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 | €140,512 | €107,407 | -€33,105 | -23.6% |
| Profit (loss) carried forward | 14 | €54,552 | €10,739 | -€43,814 | -80.3% |
| Amounts payable | 17/49 | €206,746 | €136,955 | -€69,791 | -33.8% |
| Amounts payable after more than one year | 17 | €85,066 | €49,825 | -€35,241 | -41.4% |
| Financial debts | 170/4 | €85,066 | €49,825 | -€35,241 | -41.4% |
| Amounts payable within one year | 42/48 | €113,531 | €87,130 | -€26,401 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €33,516 | €35,241 | +€1,725 | +5.1% |
| Trade debts | 44 | €7,964 | €8,907 | +€943 | +11.8% |
| Suppliers | 440/4 | €7,964 | €8,907 | +€943 | +11.8% |
| Taxes, remuneration and social security | 45 | €31,232 | €11,532 | -€19,699 | -63.1% |
| Taxes | 450/3 | €28,332 | €11,532 | -€16,799 | -59.3% |
| Remuneration and social security | 454/9 | €2,900 | €0 | -€2,900 | -100.0% |
| Other amounts payable | 47/48 | €40,819 | €31,450 | -€9,369 | -23.0% |
| Accrued charges and deferred income | 492/3 | €8,150 | €0 | -€8,150 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,250 | €3,504 | -€22,747 | -86.7% |
| Other operating charges | 640/8 | €1,746 | €1,073 | -€673 | -38.5% |
| Non-recurring operating charges | 66A | - | €18,642 | +€18,642 | |
| Gross operating margin | 9900 | €2,580 | -€17,172 | -€19,752 | |
| Operating profit (loss) | 9901 | -€25,416 | -€40,630 | -€15,214 | -59.9% |
| Financial income | 75/76B | €3,361 | €2,773 | -€588 | -17.5% |
| Recurring financial income | 75 | €3,361 | €2,773 | -€588 | -17.5% |
| Financial charges | 65/66B | €5,477 | €5,766 | +€289 | +5.3% |
| Recurring financial charges | 65 | €5,477 | €5,766 | +€289 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,532 | -€43,623 | -€16,091 | -58.4% |
| Income taxes | 67/77 | €1,250 | €191 | -€1,059 | -84.7% |
| Profit (loss) for the period | 9904 | -€28,782 | -€43,814 | -€15,032 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,782 | -€43,814 | -€15,032 | -52.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.