JUTI: 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.
JUTI
Largest movements
- Current investments +€310,000
new in 2025: €310,000
- Financial fixed assets -€125,000
down €125,000 (-4.1%), from €3.0m to €2.9m
- Debts after one year +€200,000
up €200,000 (+8.2%), from €2.5m to €2.7m
- Financial charges +€23,865
up €23,865 (+46648.6%), from €51 to €23,917
of which Non-recurring financial charges: +€23,848
- Taxes -€2,785
no longer reported in 2025 (was €2,785)
- Financial income -€2,710
down €2,710 (-29.2%), from €9,282 to €6,572
- Gross operating margin -€1,363
down €1,363, from €118 to -€1,245
- Other operating charges +€126
new in 2025: €126
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 | €3,065,377 | €3,250,198 | +€184,821 | +6.0% |
| Fixed assets | 21/28 | €3,039,000 | €2,914,000 | -€125,000 | -4.1% |
| Financial fixed assets | 28 | €3,039,000 | €2,914,000 | -€125,000 | -4.1% |
| Current assets | 29/58 | €26,377 | €336,198 | +€309,821 | +1174.6% |
| Amounts receivable within one year | 40/41 | €12,412 | €15,854 | +€3,443 | +27.7% |
| Trade receivables | 40 | €9,305 | €15,854 | +€6,549 | +70.4% |
| Other amounts receivable | 41 | €3,107 | - | -€3,107 | |
| Current investments | 50/53 | - | €310,000 | +€310,000 | |
| Cash at bank and in hand | 54/58 | €13,849 | €10,072 | -€3,777 | -27.3% |
| Deferred charges and accrued income | 490/1 | €117 | €272 | +€155 | +132.5% |
| Total equity and liabilities | 10/49 | €3,065,377 | €3,250,198 | +€184,821 | +6.0% |
| Equity | 10/15 | €612,176 | €593,461 | -€18,715 | -3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €605,976 | €587,261 | -€18,715 | -3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €604,116 | €585,401 | -€18,715 | -3.1% |
| Amounts payable | 17/49 | €2,453,202 | €2,656,738 | +€203,536 | +8.3% |
| Amounts payable after more than one year | 17 | €2,453,060 | €2,653,060 | +€200,000 | +8.2% |
| Other amounts payable | 178/9 | €2,453,060 | €2,653,060 | +€200,000 | +8.2% |
| Amounts payable within one year | 42/48 | €141 | €3,677 | +€3,536 | +2500.4% |
| Trade debts | 44 | €141 | €3,542 | +€3,401 | +2404.8% |
| Suppliers | 440/4 | €141 | €3,542 | +€3,401 | +2404.8% |
| Taxes, remuneration and social security | 45 | - | €135 | +€135 | |
| Taxes | 450/3 | - | €135 | +€135 | |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €118 | -€1,245 | -€1,363 | |
| Operating profit (loss) | 9901 | €118 | -€1,371 | -€1,489 | |
| Financial income | 75/76B | €9,282 | €6,572 | -€2,710 | -29.2% |
| Recurring financial income | 75 | €9,282 | €6,572 | -€2,710 | -29.2% |
| Financial charges | 65/66B | €51 | €23,917 | +€23,865 | +46648.6% |
| Recurring financial charges | 65 | €51 | €68 | +€17 | +33.5% |
| Non-recurring financial charges | 66B | - | €23,848 | +€23,848 | |
| Profit (loss) for the period before taxes | 9903 | €9,349 | -€18,715 | -€28,064 | |
| Income taxes | 67/77 | €2,785 | - | -€2,785 | |
| Profit (loss) for the period | 9904 | €6,564 | -€18,715 | -€25,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,564 | -€18,715 | -€25,280 |
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 29 September 2026 via checked.be.