JUVE: 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.
JUVE
Largest movements
- Receivables within one year +€17,236
up €17,236 (+276.4%), from €6,235 to €23,471
of which Other amounts receivable: +€16,723
- Cash +€17,095
up €17,095 (+87.8%), from €19,472 to €36,567
mainly Net result for the year (+€19,648) and Receivables after one year (+€15,000)
- Receivables after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Reserves +€19,648
up €19,648 (+92.0%), from €21,349 to €40,997
- Tax, wage and social debts +€1,693
up €1,693 (+16.6%), from €10,208 to €11,901
of which Remuneration and social security: +€2,000
- Other debts -€972
down €972 (-100.0%), from €972 to €0
- Trade debts -€622
down €622 (-13.0%), from €4,778 to €4,156
- Gross operating margin -€4,063
down €4,063 (-13.7%), from €29,759 to €25,696
- Taxes -€1,019
down €1,019 (-14.1%), from €7,233 to €6,215
- Financial income +€536
up €536 (+144.7%), from €370 to €906
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 | €40,707 | €60,524 | +€19,817 | +48.7% |
| Current assets | 29/58 | €40,707 | €60,524 | +€19,817 | +48.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100.0% |
| Other amounts receivable | 291 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €6,235 | €23,471 | +€17,236 | +276.4% |
| Trade receivables | 40 | €6,235 | €6,748 | +€513 | +8.2% |
| Other amounts receivable | 41 | - | €16,723 | +€16,723 | |
| Cash at bank and in hand | 54/58 | €19,472 | €36,567 | +€17,095 | +87.8% |
| Deferred charges and accrued income | 490/1 | - | €485 | +€485 | |
| Total equity and liabilities | 10/49 | €40,707 | €60,524 | +€19,817 | +48.7% |
| Equity | 10/15 | €24,349 | €43,997 | +€19,648 | +80.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,349 | €40,997 | +€19,648 | +92.0% |
| Distributable reserves | 133 | €21,349 | €40,997 | +€19,648 | +92.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,358 | €16,527 | +€169 | +1.0% |
| Amounts payable within one year | 42/48 | €15,958 | €16,057 | +€99 | +0.6% |
| Trade debts | 44 | €4,778 | €4,156 | -€622 | -13.0% |
| Suppliers | 440/4 | €4,778 | €4,156 | -€622 | -13.0% |
| Taxes, remuneration and social security | 45 | €10,208 | €11,901 | +€1,693 | +16.6% |
| Taxes | 450/3 | €10,208 | €9,901 | -€307 | -3.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €972 | €0 | -€972 | -100.0% |
| Accrued charges and deferred income | 492/3 | €400 | €470 | +€70 | +17.5% |
| Other operating charges | 640/8 | €702 | €701 | -€1 | -0.1% |
| Gross operating margin | 9900 | €29,759 | €25,696 | -€4,063 | -13.7% |
| Operating profit (loss) | 9901 | €29,057 | €24,995 | -€4,062 | -14.0% |
| Financial income | 75/76B | €370 | €906 | +€536 | +144.7% |
| Recurring financial income | 75 | €370 | €906 | +€536 | +144.7% |
| Financial charges | 65/66B | €12 | €39 | +€27 | +221.0% |
| Recurring financial charges | 65 | €12 | €39 | +€27 | +221.0% |
| Profit (loss) for the period before taxes | 9903 | €29,415 | €25,863 | -€3,553 | -12.1% |
| Income taxes | 67/77 | €7,233 | €6,215 | -€1,019 | -14.1% |
| Profit (loss) for the period | 9904 | €22,182 | €19,648 | -€2,534 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,182 | €19,648 | -€2,534 | -11.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.