JUVI & C°: 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.
JUVI & C°
Largest movements
- Receivables within one year -€19,625
down €19,625 (-41.1%), from €47,763 to €28,138
of which Trade receivables: -€13,633
- Deferred charges and accrued income -€10,017
down €10,017 (-30.0%), from €33,338 to €23,321
- Tangible fixed assets +€4,785
up €4,785 (+15.9%), from €30,159 to €34,944
of which Furniture and vehicles: +€10,481
- Intangible fixed assets -€1,398
down €1,398 (-70.6%), from €1,980 to €582
- Trade debts -€19,137
down €19,137 (-87.6%), from €21,851 to €2,714
- Reserves -€8,228
down €8,228 (-10.2%), from €81,050 to €72,823
of which Distributable reserves: -€8,228
- Profit (loss) carried forward +€2,546
no longer reported in 2025 (was -€2,546)
- Short-term financial debts -€2,027
down €2,027 (-71.6%), from €2,830 to €803
- Tax, wage and social debts +€1,383
up €1,383 (+26.9%), from €5,146 to €6,528
of which Taxes: +€3,483
- Gross operating margin -€14,462
down €14,462 (-34.2%), from €42,226 to €27,764
- Other operating charges +€2,892
up €2,892 (+78.7%), from €3,676 to €6,568
- Financial charges +€939
up €939 (+114.2%), from €822 to €1,761
- Taxes +€588
up €588 (+9.9%), from €5,941 to €6,528
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 | €115,531 | €89,068 | -€26,463 | -22.9% |
| Fixed assets | 21/28 | €32,139 | €35,527 | +€3,388 | +10.5% |
| Intangible fixed assets | 21 | €1,980 | €582 | -€1,398 | -70.6% |
| Tangible fixed assets | 22/27 | €30,159 | €34,944 | +€4,785 | +15.9% |
| Plant, machinery and equipment | 23 | €4,905 | €4,106 | -€799 | -16.3% |
| Furniture and vehicles | 24 | €7,910 | €18,391 | +€10,481 | +132.5% |
| Leasing and similar rights | 25 | €2,907 | - | -€2,907 | |
| Other tangible fixed assets | 26 | €14,438 | €12,448 | -€1,990 | -13.8% |
| Current assets | 29/58 | €83,392 | €53,541 | -€29,851 | -35.8% |
| Amounts receivable within one year | 40/41 | €47,763 | €28,138 | -€19,625 | -41.1% |
| Trade receivables | 40 | €13,633 | - | -€13,633 | |
| Other amounts receivable | 41 | €34,130 | €28,138 | -€5,992 | -17.6% |
| Cash at bank and in hand | 54/58 | €2,291 | €2,082 | -€209 | -9.1% |
| Deferred charges and accrued income | 490/1 | €33,338 | €23,321 | -€10,017 | -30.0% |
| Total equity and liabilities | 10/49 | €115,531 | €89,068 | -€26,463 | -22.9% |
| Equity | 10/15 | €84,704 | €79,023 | -€5,681 | -6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,050 | €72,823 | -€8,228 | -10.2% |
| Tax-exempt reserves | 132 | €444 | €444 | = | 0.0% |
| Distributable reserves | 133 | €80,606 | €72,378 | -€8,228 | -10.2% |
| Profit (loss) carried forward | 14 | -€2,546 | - | +€2,546 | |
| Amounts payable | 17/49 | €30,827 | €10,045 | -€20,782 | -67.4% |
| Amounts payable within one year | 42/48 | €30,827 | €10,045 | -€20,782 | -67.4% |
| Current portion of amounts payable after more than one year | 42 | €1,001 | - | -€1,001 | |
| Financial debts | 43 | €2,830 | €803 | -€2,027 | -71.6% |
| Credit institutions | 430/8 | €2,830 | €803 | -€2,027 | -71.6% |
| Trade debts | 44 | €21,851 | €2,714 | -€19,137 | -87.6% |
| Suppliers | 440/4 | €21,851 | €2,714 | -€19,137 | -87.6% |
| Taxes, remuneration and social security | 45 | €5,146 | €6,528 | +€1,383 | +26.9% |
| Taxes | 450/3 | €3,046 | €6,528 | +€3,483 | +114.3% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Remuneration, social security and pensions | 62 | €133 | - | -€133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,527 | €6,510 | -€17 | -0.3% |
| Other operating charges | 640/8 | €3,676 | €6,568 | +€2,892 | +78.7% |
| Gross operating margin | 9900 | €42,226 | €27,764 | -€14,462 | -34.2% |
| Operating profit (loss) | 9901 | €31,890 | €14,686 | -€17,205 | -53.9% |
| Financial income | 75/76B | €1,628 | €1,948 | +€320 | +19.6% |
| Recurring financial income | 75 | €1,628 | €1,948 | +€320 | +19.6% |
| Financial charges | 65/66B | €822 | €1,761 | +€939 | +114.2% |
| Recurring financial charges | 65 | €822 | €1,761 | +€939 | +114.2% |
| Profit (loss) for the period before taxes | 9903 | €32,697 | €14,872 | -€17,824 | -54.5% |
| Income taxes | 67/77 | €5,941 | €6,528 | +€588 | +9.9% |
| Profit (loss) for the period | 9904 | €26,756 | €8,344 | -€18,412 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,756 | €8,344 | -€18,412 | -68.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.