JUTKAS: 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.
JUTKAS
Largest movements
- Cash +€961
up €961 (+1237.1%), from €78 to €1,039
mainly Other debts (+€2,006) and Receivables within one year (+€585)
- Receivables within one year -€585
no longer reported in 2025 (was €585)
- Formation expenses -€494
down €494 (-25.0%), from €1,974 to €1,481
- Profit (loss) carried forward -€2,123
down €2,123 (-155.7%), from -€1,364 to -€3,487
- Other debts +€2,006
up €2,006 (+200.6%), from €1,000 to €3,006
- Gross operating margin -€510
down €510 (-58.7%), from -€869 to -€1,379
- Other operating charges +€144
new in 2025: €144
- Financial charges +€105
up €105 (+8436.0%), from €1 to €107
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 | €2,636 | €2,519 | -€117 | -4.5% |
| Formation expenses | 20 | €1,974 | €1,481 | -€494 | -25.0% |
| Current assets | 29/58 | €662 | €1,039 | +€376 | +56.8% |
| Amounts receivable within one year | 40/41 | €585 | - | -€585 | |
| Other amounts receivable | 41 | €585 | - | -€585 | |
| Cash at bank and in hand | 54/58 | €78 | €1,039 | +€961 | +1237.1% |
| Total equity and liabilities | 10/49 | €2,636 | €2,519 | -€117 | -4.5% |
| Equity | 10/15 | €1,636 | -€487 | -€2,123 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,364 | -€3,487 | -€2,123 | -155.7% |
| Amounts payable | 17/49 | €1,000 | €3,006 | +€2,006 | +200.6% |
| Amounts payable within one year | 42/48 | €1,000 | €3,006 | +€2,006 | +200.6% |
| Other amounts payable | 47/48 | €1,000 | €3,006 | +€2,006 | +200.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €494 | = | 0.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | -€869 | -€1,379 | -€510 | -58.7% |
| Operating profit (loss) | 9901 | -€1,362 | -€2,016 | -€654 | -48.0% |
| Financial charges | 65/66B | €1 | €107 | +€105 | +8436.0% |
| Recurring financial charges | 65 | €1 | €107 | +€105 | +8436.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,364 | -€2,123 | -€759 | -55.7% |
| Profit (loss) for the period | 9904 | -€1,364 | -€2,123 | -€759 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,364 | -€2,123 | -€759 | -55.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.