JUU: 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.
JUU
Largest movements
- Receivables within one year -€19,067
down €19,067 (-41.7%), from €45,760 to €26,693
of which Other amounts receivable: -€13,500
- Cash +€5,730
up €5,730 (+12.9%), from €44,425 to €50,155
mainly Other debts (+€26,099) and Receivables within one year (+€19,067)
- Tangible fixed assets -€3,715
down €3,715 (-19.9%), from €18,665 to €14,950
- Deferred charges and accrued income -€1,120
no longer reported in 2025 (was €1,120)
- Reserves -€28,750
down €28,750 (-42.0%), from €68,414 to €39,664
- Other debts +€26,099
up €26,099 (+1812.2%), from €1,440 to €27,540
- Profit (loss) carried forward -€12,555
new in 2025: -€12,555
- Debts after one year -€4,994
down €4,994 (-62.1%), from €8,041 to €3,047
- Tax, wage and social debts +€2,581
up €2,581 (+10.9%), from €23,618 to €26,200
- Gross operating margin -€68,880
down €68,880, from €62,970 to -€5,910
- Taxes -€14,144
down €14,144 (-99.0%), from €14,283 to €139
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 | €109,970 | €91,798 | -€18,172 | -16.5% |
| Fixed assets | 21/28 | €18,665 | €14,950 | -€3,715 | -19.9% |
| Tangible fixed assets | 22/27 | €18,665 | €14,950 | -€3,715 | -19.9% |
| Furniture and vehicles | 24 | €18,665 | €14,950 | -€3,715 | -19.9% |
| Current assets | 29/58 | €91,305 | €76,848 | -€14,457 | -15.8% |
| Amounts receivable within one year | 40/41 | €45,760 | €26,693 | -€19,067 | -41.7% |
| Trade receivables | 40 | €7,260 | €1,693 | -€5,567 | -76.7% |
| Other amounts receivable | 41 | €38,500 | €25,000 | -€13,500 | -35.1% |
| Cash at bank and in hand | 54/58 | €44,425 | €50,155 | +€5,730 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,120 | - | -€1,120 | |
| Total equity and liabilities | 10/49 | €109,970 | €91,798 | -€18,172 | -16.5% |
| Equity | 10/15 | €70,914 | €29,610 | -€41,305 | -58.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €68,414 | €39,664 | -€28,750 | -42.0% |
| Distributable reserves | 133 | €68,414 | €39,664 | -€28,750 | -42.0% |
| Profit (loss) carried forward | 14 | - | -€12,555 | -€12,555 | |
| Amounts payable | 17/49 | €39,056 | €62,189 | +€23,133 | +59.2% |
| Amounts payable after more than one year | 17 | €8,041 | €3,047 | -€4,994 | -62.1% |
| Financial debts | 170/4 | €8,041 | €3,047 | -€4,994 | -62.1% |
| Amounts payable within one year | 42/48 | €31,015 | €59,142 | +€28,127 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | €4,718 | €4,994 | +€276 | +5.8% |
| Trade debts | 44 | €1,238 | €408 | -€830 | -67.0% |
| Suppliers | 440/4 | €1,238 | €408 | -€830 | -67.0% |
| Taxes, remuneration and social security | 45 | €23,618 | €26,200 | +€2,581 | +10.9% |
| Taxes | 450/3 | €23,618 | €26,200 | +€2,581 | +10.9% |
| Other amounts payable | 47/48 | €1,440 | €27,540 | +€26,099 | +1812.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,792 | €5,246 | +€453 | +9.5% |
| Other operating charges | 640/8 | €531 | €444 | -€88 | -16.5% |
| Non-recurring operating charges | 66A | €662 | €152 | -€509 | -77.0% |
| Gross operating margin | 9900 | €62,970 | -€5,910 | -€68,880 | |
| Operating profit (loss) | 9901 | €56,984 | -€11,752 | -€68,737 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €920 | €664 | -€256 | -27.8% |
| Recurring financial charges | 65 | €920 | €664 | -€256 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €56,064 | -€12,416 | -€68,480 | |
| Income taxes | 67/77 | €14,283 | €139 | -€14,144 | -99.0% |
| Profit (loss) for the period | 9904 | €41,781 | -€12,555 | -€54,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,781 | -€12,555 | -€54,336 |
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 12 October 2026 via checked.be.