JUTOCE: 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.
JUTOCE
Largest movements
- Receivables within one year +€32,831
up €32,831 (+74.4%), from €44,132 to €76,963
of which Other amounts receivable: +€44,814
- Tangible fixed assets -€14,757
down €14,757 (-15.2%), from €96,879 to €82,122
- Cash -€9,783
down €9,783 (-58.3%), from €16,776 to €6,994
mainly Receivables within one year (-€32,831) and Trade debts (-€11,922)
- Deferred charges and accrued income +€1,990
up €1,990 (+225%), from €886 to €2,876
- Profit (loss) carried forward +€32,894
up €32,894 (+78.0%), from €42,166 to €75,060
- Trade debts -€11,922
down €11,922 (-80.8%), from €14,749 to €2,828
- Debts after one year -€11,165
down €11,165 (-20.5%), from €54,575 to €43,409
- Gross operating margin -€4,963
down €4,963 (-7.4%), from €67,032 to €62,068
- Depreciation -€3,425
down €3,425 (-18.8%), from €18,182 to €14,757
- Financial income +€1,989
up €1,989 (+312%), from €637 to €2,626
- Other operating charges -€1,641
down €1,641 (-67.7%), from €2,424 to €783
- Taxes +€1,006
up €1,006 (+7.9%), from €12,753 to €13,759
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 | €158,673 | €168,955 | +€10,282 | +6.5% |
| Fixed assets | 21/28 | €96,879 | €82,122 | -€14,757 | -15.2% |
| Tangible fixed assets | 22/27 | €96,879 | €82,122 | -€14,757 | -15.2% |
| Land and buildings | 22 | €96,879 | €82,122 | -€14,757 | -15.2% |
| Current assets | 29/58 | €61,794 | €86,833 | +€25,039 | +40.5% |
| Amounts receivable within one year | 40/41 | €44,132 | €76,963 | +€32,831 | +74.4% |
| Trade receivables | 40 | €24,524 | €12,540 | -€11,984 | -48.9% |
| Other amounts receivable | 41 | €19,609 | €64,423 | +€44,814 | +229% |
| Cash at bank and in hand | 54/58 | €16,776 | €6,994 | -€9,783 | -58.3% |
| Deferred charges and accrued income | 490/1 | €886 | €2,876 | +€1,990 | +225% |
| Total equity and liabilities | 10/49 | €158,673 | €168,955 | +€10,282 | +6.5% |
| Equity | 10/15 | €62,626 | €95,520 | +€32,894 | +52.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €42,166 | €75,060 | +€32,894 | +78.0% |
| Amounts payable | 17/49 | €96,047 | €73,435 | -€22,612 | -23.5% |
| Amounts payable after more than one year | 17 | €54,575 | €43,409 | -€11,165 | -20.5% |
| Financial debts | 170/4 | €54,575 | €43,409 | -€11,165 | -20.5% |
| Amounts payable within one year | 42/48 | €41,334 | €29,910 | -€11,424 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €11,785 | €12,083 | +€298 | +2.5% |
| Trade debts | 44 | €14,749 | €2,828 | -€11,922 | -80.8% |
| Suppliers | 440/4 | €14,749 | €2,828 | -€11,922 | -80.8% |
| Taxes, remuneration and social security | 45 | €14,800 | €14,999 | +€199 | +1.3% |
| Taxes | 450/3 | €14,800 | €14,999 | +€199 | +1.3% |
| Accrued charges and deferred income | 492/3 | €138 | €116 | -€23 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,182 | €14,757 | -€3,425 | -18.8% |
| Other operating charges | 640/8 | €2,424 | €783 | -€1,641 | -67.7% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €67,032 | €62,068 | -€4,963 | -7.4% |
| Operating profit (loss) | 9901 | €46,126 | €46,528 | +€402 | +0.9% |
| Financial income | 75/76B | €637 | €2,626 | +€1,989 | +312% |
| Recurring financial income | 75 | €637 | €2,626 | +€1,989 | +312% |
| Financial charges | 65/66B | €3,189 | €2,501 | -€687 | -21.6% |
| Recurring financial charges | 65 | €3,189 | €2,501 | -€687 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €43,574 | €46,653 | +€3,079 | +7.1% |
| Income taxes | 67/77 | €12,753 | €13,759 | +€1,006 | +7.9% |
| Profit (loss) for the period | 9904 | €30,821 | €32,894 | +€2,073 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,821 | €32,894 | +€2,073 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.