JUTT-1: 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.
JUTT-1
Largest movements
- Deferred charges and accrued income -€35,843
no longer reported in 2025 (was €35,843)
- Receivables within one year +€26,858
up €26,858 (+17206.6%), from €156 to €27,014
of which Trade receivables: +€27,014
- Cash +€2,551
up €2,551 (+137.7%), from €1,853 to €4,404
mainly Net result for the year (+€40,260) and Deferred charges and accrued income (+€35,843)
- Stocks and contracts +€2,275
up €2,275 (+2.0%), from €114,603 to €116,878
- Trade debts -€44,155
no longer reported in 2025 (was €44,155)
- Profit (loss) carried forward +€40,260
up €40,260 (+404.3%), from €9,959 to €50,219
- Purchases and services -€50,169
down €50,169 (-29.2%), from €171,537 to €121,368
- Gross operating margin +€34,996
up €34,996 (+630.7%), from €5,549 to €40,544
- Turnover -€15,174
down €15,174 (-8.6%), from €177,086 to €161,912
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 | €152,455 | €148,295 | -€4,160 | -2.7% |
| Current assets | 29/58 | €152,455 | €148,295 | -€4,160 | -2.7% |
| Stocks and contracts in progress | 3 | €114,603 | €116,878 | +€2,275 | +2.0% |
| Stocks | 30/36 | €114,603 | €116,878 | +€2,275 | +2.0% |
| Amounts receivable within one year | 40/41 | €156 | €27,014 | +€26,858 | +17206.6% |
| Trade receivables | 40 | - | €27,014 | +€27,014 | |
| Other amounts receivable | 41 | €156 | - | -€156 | |
| Cash at bank and in hand | 54/58 | €1,853 | €4,404 | +€2,551 | +137.7% |
| Deferred charges and accrued income | 490/1 | €35,843 | - | -€35,843 | |
| Total equity and liabilities | 10/49 | €152,455 | €148,295 | -€4,160 | -2.7% |
| Equity | 10/15 | €11,959 | €52,219 | +€40,260 | +336.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,959 | €50,219 | +€40,260 | +404.3% |
| Amounts payable | 17/49 | €140,496 | €96,077 | -€44,420 | -31.6% |
| Amounts payable within one year | 42/48 | €140,496 | €96,077 | -€44,420 | -31.6% |
| Trade debts | 44 | €44,155 | - | -€44,155 | |
| Suppliers | 440/4 | €44,155 | - | -€44,155 | |
| Taxes, remuneration and social security | 45 | €1,822 | €1,557 | -€265 | -14.5% |
| Taxes | 450/3 | €1,822 | €1,557 | -€265 | -14.5% |
| Other amounts payable | 47/48 | €94,519 | €94,519 | = | 0.0% |
| Turnover | 70 | €177,086 | €161,912 | -€15,174 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €171,537 | €121,368 | -€50,169 | -29.2% |
| Gross operating margin | 9900 | €5,549 | €40,544 | +€34,996 | +630.7% |
| Operating profit (loss) | 9901 | €5,549 | €40,544 | +€34,996 | +630.7% |
| Financial charges | 65/66B | €140 | €284 | +€145 | +103.8% |
| Recurring financial charges | 65 | €140 | €284 | +€145 | +103.8% |
| Profit (loss) for the period before taxes | 9903 | €5,409 | €40,260 | +€34,851 | +644.3% |
| Profit (loss) for the period | 9904 | €5,409 | €40,260 | +€34,851 | +644.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,409 | €40,260 | +€34,851 | +644.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.