JUTO: 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.
JUTO
Largest movements
- Tangible fixed assets +€26,620
up €26,620 (+1146.9%), from €2,321 to €28,940
of which Furniture and vehicles: +€26,261
- Receivables within one year +€17,767
up €17,767 (+274.3%), from €6,476 to €24,243
of which Other amounts receivable: +€14,221
- Cash -€3,909
down €3,909 (-20.6%), from €18,957 to €15,048
mainly Investment in fixed assets (net) (-€31,784) and Receivables within one year (-€17,767)
- Stocks and contracts -€1,631
down €1,631 (-6.8%), from €23,821 to €22,190
- Debts after one year +€19,515
new in 2024: €19,515
- Current portion of long-term debt +€15,349
new in 2024: €15,349
- Profit (loss) carried forward +€3,037
up €3,037 (+9.4%), from €32,377 to €35,415
- Tax, wage and social debts +€979
up €979 (+23.3%), from €4,200 to €5,179
- Gross operating margin -€30,513
down €30,513 (-74.3%), from €41,072 to €10,559
- Taxes -€7,256
down €7,256 (-88.5%), from €8,200 to €944
- Depreciation +€5,041
up €5,041 (+4074.2%), from €124 to €5,164
- Financial charges +€1,110
up €1,110 (+345.6%), from €321 to €1,431
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,576 | €90,459 | +€38,884 | +75.4% |
| Fixed assets | 21/28 | €2,321 | €28,940 | +€26,620 | +1146.9% |
| Tangible fixed assets | 22/27 | €2,321 | €28,940 | +€26,620 | +1146.9% |
| Plant, machinery and equipment | 23 | - | €359 | +€359 | |
| Furniture and vehicles | 24 | €2,321 | €28,582 | +€26,261 | +1131.5% |
| Current assets | 29/58 | €49,255 | €61,519 | +€12,264 | +24.9% |
| Stocks and contracts in progress | 3 | €23,821 | €22,190 | -€1,631 | -6.8% |
| Stocks | 30/36 | €23,821 | €22,190 | -€1,631 | -6.8% |
| Amounts receivable within one year | 40/41 | €6,476 | €24,243 | +€17,767 | +274.3% |
| Trade receivables | 40 | €6,401 | €9,946 | +€3,546 | +55.4% |
| Other amounts receivable | 41 | €76 | €14,297 | +€14,221 | +18798.5% |
| Cash at bank and in hand | 54/58 | €18,957 | €15,048 | -€3,909 | -20.6% |
| Deferred charges and accrued income | 490/1 | - | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €51,576 | €90,459 | +€38,884 | +75.4% |
| Equity | 10/15 | €37,377 | €40,415 | +€3,037 | +8.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,377 | €35,415 | +€3,037 | +9.4% |
| Amounts payable | 17/49 | €14,198 | €50,045 | +€35,846 | +252.5% |
| Amounts payable after more than one year | 17 | - | €19,515 | +€19,515 | |
| Financial debts | 170/4 | - | €19,515 | +€19,515 | |
| Amounts payable within one year | 42/48 | €14,198 | €30,529 | +€16,331 | +115.0% |
| Current portion of amounts payable after more than one year | 42 | - | €15,349 | +€15,349 | |
| Trade debts | 44 | €9,998 | €10,002 | +€4 | 0.0% |
| Suppliers | 440/4 | €9,998 | €10,002 | +€4 | 0.0% |
| Taxes, remuneration and social security | 45 | €4,200 | €5,179 | +€979 | +23.3% |
| Taxes | 450/3 | €4,200 | €5,179 | +€979 | +23.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €5,164 | +€5,041 | +4074.2% |
| Other operating charges | 640/8 | €50 | €112 | +€62 | +123.1% |
| Gross operating margin | 9900 | €41,072 | €10,559 | -€30,513 | -74.3% |
| Operating profit (loss) | 9901 | €40,899 | €5,283 | -€35,615 | -87.1% |
| Financial income | 75/76B | €0 | €130 | +€130 | +216416.7% |
| Recurring financial income | 75 | €0 | €130 | +€130 | +216416.7% |
| Financial charges | 65/66B | €321 | €1,431 | +€1,110 | +345.6% |
| Recurring financial charges | 65 | €321 | €1,431 | +€1,110 | +345.6% |
| Profit (loss) for the period before taxes | 9903 | €40,577 | €3,982 | -€36,596 | -90.2% |
| Income taxes | 67/77 | €8,200 | €944 | -€7,256 | -88.5% |
| Profit (loss) for the period | 9904 | €32,377 | €3,037 | -€29,340 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,377 | €3,037 | -€29,340 | -90.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.