Juver: 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.
Juver
Largest movements
- Receivables within one year +€13,101
up €13,101 (+35.8%), from €36,639 to €49,740
of which Trade receivables: +€14,395
- Cash +€8,196
up €8,196 (+4.5%), from €180,908 to €189,104
mainly Net result for the year (+€59,095) and Depreciation (+€2,597)
- Tangible fixed assets +€4,124
up €4,124 (+70.5%), from €5,848 to €9,973
- Reserves +€51,431
up €51,431 (+54.6%), from €94,223 to €145,654
- Trade debts -€18,396
down €18,396 (-69.2%), from €26,597 to €8,201
- Other debts -€8,712
down €8,712 (-48.5%), from €17,967 to €9,255
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Tax, wage and social debts -€5,127
down €5,127 (-14.0%), from €36,728 to €31,601
of which Remuneration and social security: -€4,000
- Gross operating margin +€27,372
up €27,372 (+47.4%), from €57,745 to €85,116
- Taxes +€4,135
up €4,135 (+23.9%), from €17,275 to €21,410
- Depreciation +€906
up €906 (+53.6%), from €1,691 to €2,597
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 | €224,521 | €249,917 | +€25,396 | +11.3% |
| Fixed assets | 21/28 | €5,848 | €9,973 | +€4,124 | +70.5% |
| Tangible fixed assets | 22/27 | €5,848 | €9,973 | +€4,124 | +70.5% |
| Furniture and vehicles | 24 | €5,848 | €9,973 | +€4,124 | +70.5% |
| Current assets | 29/58 | €218,672 | €239,944 | +€21,272 | +9.7% |
| Amounts receivable within one year | 40/41 | €36,639 | €49,740 | +€13,101 | +35.8% |
| Trade receivables | 40 | €35,344 | €49,740 | +€14,395 | +40.7% |
| Other amounts receivable | 41 | €1,295 | - | -€1,295 | |
| Cash at bank and in hand | 54/58 | €180,908 | €189,104 | +€8,196 | +4.5% |
| Deferred charges and accrued income | 490/1 | €1,125 | €1,100 | -€25 | -2.2% |
| Total equity and liabilities | 10/49 | €224,521 | €249,917 | +€25,396 | +11.3% |
| Equity | 10/15 | €143,229 | €200,860 | +€57,631 | +40.2% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €94,223 | €145,654 | +€51,431 | +54.6% |
| Distributable reserves | 133 | €94,223 | €145,654 | +€51,431 | +54.6% |
| Profit (loss) carried forward | 14 | €36,606 | €36,606 | = | 0.0% |
| Amounts payable | 17/49 | €81,292 | €49,057 | -€32,235 | -39.7% |
| Amounts payable within one year | 42/48 | €81,292 | €49,057 | -€32,235 | -39.7% |
| Trade debts | 44 | €26,597 | €8,201 | -€18,396 | -69.2% |
| Suppliers | 440/4 | €26,597 | €8,201 | -€18,396 | -69.2% |
| Taxes, remuneration and social security | 45 | €36,728 | €31,601 | -€5,127 | -14.0% |
| Taxes | 450/3 | €30,728 | €29,601 | -€1,127 | -3.7% |
| Remuneration and social security | 454/9 | €6,000 | €2,000 | -€4,000 | -66.7% |
| Other amounts payable | 47/48 | €17,967 | €9,255 | -€8,712 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,691 | €2,597 | +€906 | +53.6% |
| Other operating charges | 640/8 | €2,303 | €2,319 | +€16 | +0.7% |
| Gross operating margin | 9900 | €57,745 | €85,116 | +€27,372 | +47.4% |
| Operating profit (loss) | 9901 | €53,751 | €80,200 | +€26,449 | +49.2% |
| Financial income | 75/76B | €494 | €556 | +€62 | +12.6% |
| Recurring financial income | 75 | €494 | €556 | +€62 | +12.6% |
| Financial charges | 65/66B | €364 | €251 | -€113 | -30.9% |
| Recurring financial charges | 65 | €364 | €251 | -€113 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €53,881 | €80,505 | +€26,624 | +49.4% |
| Income taxes | 67/77 | €17,275 | €21,410 | +€4,135 | +23.9% |
| Profit (loss) for the period | 9904 | €36,606 | €59,095 | +€22,489 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,606 | €59,095 | +€22,489 | +61.4% |
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 6 October 2026 via checked.be.