JUVENTAS: 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.
JUVENTAS
Largest movements
- Cash -€63,168
down €63,168 (-81.7%), from €77,308 to €14,140
mainly Investment in fixed assets (net) (-€35,918) and Debts after one year (-€19,373)
- Tangible fixed assets +€21,267
up €21,267 (+10.6%), from €200,351 to €221,617
of which Plant, machinery and equipment: +€31,803
- Receivables within one year +€18,679
up €18,679 (+546%), from €3,420 to €22,099
of which Trade receivables: +€21,780
- Debts after one year -€19,373
down €19,373 (-9.0%), from €215,688 to €196,315
- Gross operating margin +€18,986
up €18,986 (+775%), from €2,449 to €21,435
- Depreciation -€13,983
down €13,983 (-48.8%), from €28,634 to €14,651
- Other operating charges -€661
down €661 (-14.7%), from €4,501 to €3,840
- Financial charges -€241
down €241 (-7.7%), from €3,127 to €2,886
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 | €283,933 | €262,420 | -€21,513 | -7.6% |
| Fixed assets | 21/28 | €200,351 | €221,617 | +€21,267 | +10.6% |
| Tangible fixed assets | 22/27 | €200,351 | €221,617 | +€21,267 | +10.6% |
| Land and buildings | 22 | €150,987 | €143,886 | -€7,102 | -4.7% |
| Plant, machinery and equipment | 23 | €41,037 | €72,840 | +€31,803 | +77.5% |
| Furniture and vehicles | 24 | €8,326 | €4,891 | -€3,435 | -41.3% |
| Current assets | 29/58 | €83,582 | €40,803 | -€42,780 | -51.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,420 | €22,099 | +€18,679 | +546% |
| Trade receivables | 40 | €0 | €21,780 | +€21,780 | |
| Other amounts receivable | 41 | €3,420 | €319 | -€3,101 | -90.7% |
| Cash at bank and in hand | 54/58 | €77,308 | €14,140 | -€63,168 | -81.7% |
| Deferred charges and accrued income | 490/1 | €2,853 | €4,563 | +€1,710 | +59.9% |
| Total equity and liabilities | 10/49 | €283,933 | €262,420 | -€21,513 | -7.6% |
| Equity | 10/15 | €33,563 | €33,482 | -€81 | -0.2% |
| Contributions | 10/11 | €34,640 | €34,640 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,077 | -€1,158 | -€81 | -7.5% |
| Amounts payable | 17/49 | €250,369 | €228,938 | -€21,432 | -8.6% |
| Amounts payable after more than one year | 17 | €215,688 | €196,315 | -€19,373 | -9.0% |
| Financial debts | 170/4 | €215,688 | €196,315 | -€19,373 | -9.0% |
| Amounts payable within one year | 42/48 | €34,681 | €32,622 | -€2,059 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €19,138 | €19,373 | +€235 | +1.2% |
| Trade debts | 44 | €4,006 | €1,953 | -€2,053 | -51.2% |
| Suppliers | 440/4 | €4,006 | €1,953 | -€2,053 | -51.2% |
| Taxes, remuneration and social security | 45 | €555 | €422 | -€133 | -23.9% |
| Taxes | 450/3 | €555 | €422 | -€133 | -23.9% |
| Other amounts payable | 47/48 | €10,983 | €10,874 | -€108 | -1.0% |
| Non-recurring operating income | 76A | - | €9,674 | +€9,674 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,634 | €14,651 | -€13,983 | -48.8% |
| Other operating charges | 640/8 | €4,501 | €3,840 | -€661 | -14.7% |
| Gross operating margin | 9900 | €2,449 | €21,435 | +€18,986 | +775% |
| Operating profit (loss) | 9901 | -€30,686 | €2,944 | +€33,630 | |
| Financial income | 75/76B | €204 | €0 | -€204 | -100% |
| Recurring financial income | 75 | €204 | €0 | -€204 | -100% |
| Financial charges | 65/66B | €3,127 | €2,886 | -€241 | -7.7% |
| Recurring financial charges | 65 | €3,127 | €2,886 | -€241 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,609 | €58 | +€33,667 | |
| Income taxes | 67/77 | €283 | €139 | -€143 | -50.7% |
| Profit (loss) for the period | 9904 | -€33,892 | -€81 | +€33,811 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,892 | -€81 | +€33,811 | +99.8% |
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 25 October 2026 via checked.be.