JUTOR: 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.
JUTOR
Largest movements
- Cash -€18,813
down €18,813 (-16.1%), from €116,863 to €98,049
mainly Other debts (-€22,452) and Tax, wage and social debts (-€4,626)
- Other debts -€22,452
down €22,452 (-62.6%), from €35,883 to €13,431
- Gross operating margin -€20,006
down €20,006 (-62.4%), from €32,047 to €12,042
- Taxes -€5,965
down €5,965 (-68.5%), from €8,705 to €2,739
- Financial charges +€1,627
up €1,627 (+966.5%), from €168 to €1,795
- Financial income +€618
up €618 (+167.2%), from €369 to €987
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 | €825,327 | €804,216 | -€21,111 | -2.6% |
| Fixed assets | 21/28 | €699,551 | €700,610 | +€1,059 | +0.2% |
| Tangible fixed assets | 22/27 | €1,551 | €2,610 | +€1,059 | +68.3% |
| Plant, machinery and equipment | 23 | €1,551 | €2,610 | +€1,059 | +68.3% |
| Financial fixed assets | 28 | €698,000 | €698,000 | = | 0.0% |
| Current assets | 29/58 | €125,776 | €103,606 | -€22,170 | -17.6% |
| Amounts receivable within one year | 40/41 | €8,470 | €5,557 | -€2,913 | -34.4% |
| Trade receivables | 40 | €8,470 | - | -€8,470 | |
| Other amounts receivable | 41 | - | €5,557 | +€5,557 | |
| Cash at bank and in hand | 54/58 | €116,863 | €98,049 | -€18,813 | -16.1% |
| Deferred charges and accrued income | 490/1 | €444 | - | -€444 | |
| Total equity and liabilities | 10/49 | €825,327 | €804,216 | -€21,111 | -2.6% |
| Equity | 10/15 | €705,444 | €712,172 | +€6,728 | +1.0% |
| Contributions | 10/11 | €180,700 | €180,700 | = | 0.0% |
| Reserves | 13 | €236,829 | €236,829 | = | 0.0% |
| Distributable reserves | 133 | €236,829 | €236,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,915 | €294,643 | +€6,728 | +2.3% |
| Provisions and deferred taxes | 16 | €17,933 | €17,933 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,933 | €17,933 | = | 0.0% |
| Pensions and similar obligations | 160 | €17,933 | €17,933 | = | 0.0% |
| Amounts payable | 17/49 | €101,949 | €74,111 | -€27,839 | -27.3% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,019 | €20,959 | -€28,059 | -57.2% |
| Financial debts | 43 | €4,000 | €4,000 | = | 0.0% |
| Credit institutions | 430/8 | €4,000 | €4,000 | = | 0.0% |
| Trade debts | 44 | €1,381 | €400 | -€981 | -71.0% |
| Suppliers | 440/4 | €1,381 | €400 | -€981 | -71.0% |
| Taxes, remuneration and social security | 45 | €7,755 | €3,128 | -€4,626 | -59.7% |
| Taxes | 450/3 | €7,755 | €3,128 | -€4,626 | -59.7% |
| Other amounts payable | 47/48 | €35,883 | €13,431 | -€22,452 | -62.6% |
| Accrued charges and deferred income | 492/3 | €2,930 | €3,151 | +€221 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €945 | -€14 | -1.4% |
| Other operating charges | 640/8 | €805 | €823 | +€18 | +2.2% |
| Gross operating margin | 9900 | €32,047 | €12,042 | -€20,006 | -62.4% |
| Operating profit (loss) | 9901 | €30,284 | €10,275 | -€20,010 | -66.1% |
| Financial income | 75/76B | €369 | €987 | +€618 | +167.2% |
| Recurring financial income | 75 | €369 | €987 | +€618 | +167.2% |
| Financial charges | 65/66B | €168 | €1,795 | +€1,627 | +966.5% |
| Recurring financial charges | 65 | €168 | €1,795 | +€1,627 | +966.5% |
| Profit (loss) for the period before taxes | 9903 | €30,486 | €9,467 | -€21,018 | -68.9% |
| Income taxes | 67/77 | €8,705 | €2,739 | -€5,965 | -68.5% |
| Profit (loss) for the period | 9904 | €21,781 | €6,728 | -€15,053 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,781 | €6,728 | -€15,053 | -69.1% |
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 1 October 2026 via checked.be.