JUVICA: 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.
JUVICA
Largest movements
- Tangible fixed assets -€7,301
no longer reported in 2025 (was €7,301)
- Cash +€2,975
up €2,975 (+41.3%), from €7,195 to €10,170
mainly Investment in fixed assets (net) (+€7,301) and Deferred charges and accrued income (+€1,450)
- Receivables within one year +€1,522
up €1,522 (+5.4%), from €28,179 to €29,701
- Deferred charges and accrued income -€1,450
down €1,450 (-59.8%), from €2,425 to €975
- Trade debts -€3,657
down €3,657 (-64.0%), from €5,712 to €2,055
- Tax, wage and social debts -€1,200
no longer reported in 2025 (was €1,200)
- Profit (loss) carried forward +€614
up €614 (+12.5%), from €4,899 to €5,513
- Gross operating margin -€5,924
down €5,924 (-50.4%), from €11,760 to €5,836
- Other operating charges -€2,488
down €2,488 (-78.5%), from €3,168 to €680
- Depreciation -€821
no longer reported in 2025 (was €821)
- Financial charges +€135
up €135 (+43.4%), from €311 to €446
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 | €45,100 | €40,846 | -€4,254 | -9.4% |
| Fixed assets | 21/28 | €7,301 | - | -€7,301 | |
| Tangible fixed assets | 22/27 | €7,301 | - | -€7,301 | |
| Furniture and vehicles | 24 | €7,301 | - | -€7,301 | |
| Current assets | 29/58 | €37,799 | €40,846 | +€3,047 | +8.1% |
| Amounts receivable within one year | 40/41 | €28,179 | €29,701 | +€1,522 | +5.4% |
| Other amounts receivable | 41 | €28,179 | €29,701 | +€1,522 | +5.4% |
| Cash at bank and in hand | 54/58 | €7,195 | €10,170 | +€2,975 | +41.3% |
| Deferred charges and accrued income | 490/1 | €2,425 | €975 | -€1,450 | -59.8% |
| Total equity and liabilities | 10/49 | €45,100 | €40,846 | -€4,254 | -9.4% |
| Equity | 10/15 | €25,359 | €25,973 | +€614 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,899 | €5,513 | +€614 | +12.5% |
| Amounts payable | 17/49 | €19,741 | €14,873 | -€4,868 | -24.7% |
| Amounts payable within one year | 42/48 | €19,741 | €14,873 | -€4,868 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €1,674 | €1,663 | -€11 | -0.7% |
| Trade debts | 44 | €5,712 | €2,055 | -€3,657 | -64.0% |
| Suppliers | 440/4 | €5,712 | €2,055 | -€3,657 | -64.0% |
| Taxes, remuneration and social security | 45 | €1,200 | - | -€1,200 | |
| Taxes | 450/3 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €11,155 | €11,155 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €821 | - | -€821 | |
| Other operating charges | 640/8 | €3,168 | €680 | -€2,488 | -78.5% |
| Gross operating margin | 9900 | €11,760 | €5,836 | -€5,924 | -50.4% |
| Operating profit (loss) | 9901 | €7,771 | €5,156 | -€2,615 | -33.7% |
| Financial charges | 65/66B | €311 | €446 | +€135 | +43.4% |
| Recurring financial charges | 65 | €311 | €446 | +€135 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €7,460 | €4,710 | -€2,750 | -36.9% |
| Income taxes | 67/77 | €4,083 | €4,096 | +€13 | +0.3% |
| Profit (loss) for the period | 9904 | €3,377 | €614 | -€2,763 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,377 | €614 | -€2,763 | -81.8% |
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 5 October 2026 via checked.be.