JUVICONSULT: 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.
JUVICONSULT
Largest movements
- Receivables within one year -€45,523
down €45,523 (-65.7%), from €69,287 to €23,763
of which Other amounts receivable: -€47,883
- Cash +€4,407
up €4,407 (+1.6%), from €273,682 to €278,089
mainly Net result for the year (+€86,138) and Receivables within one year (+€45,523)
- Reserves -€46,897
down €46,897 (-23.8%), from €196,980 to €150,083
- Other debts +€14,860
up €14,860 (+14.4%), from €103,114 to €117,975
- Trade debts -€4,462
down €4,462 (-97.1%), from €4,593 to €131
- Accrued charges and deferred income -€3,600
no longer reported in 2024 (was €3,600)
- Gross operating margin -€12,494
down €12,494 (-10.3%), from €121,786 to €109,292
- Taxes -€2,910
down €2,910 (-11.0%), from €26,418 to €23,508
- Financial income +€1,531
up €1,531 (+277.7%), from €551 to €2,082
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,396 | €304,927 | -€41,469 | -12.0% |
| Fixed assets | 21/28 | €1,448 | €1,314 | -€133 | -9.2% |
| Tangible fixed assets | 22/27 | €1,448 | €1,314 | -€133 | -9.2% |
| Land and buildings | 22 | €699 | €54 | -€645 | -92.3% |
| Furniture and vehicles | 24 | €749 | €1,261 | +€512 | +68.4% |
| Current assets | 29/58 | €344,948 | €303,613 | -€41,335 | -12.0% |
| Amounts receivable within one year | 40/41 | €69,287 | €23,763 | -€45,523 | -65.7% |
| Trade receivables | 40 | €12,342 | €14,702 | +€2,360 | +19.1% |
| Other amounts receivable | 41 | €56,945 | €9,062 | -€47,883 | -84.1% |
| Cash at bank and in hand | 54/58 | €273,682 | €278,089 | +€4,407 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,979 | €1,760 | -€219 | -11.0% |
| Total equity and liabilities | 10/49 | €346,396 | €304,927 | -€41,469 | -12.0% |
| Equity | 10/15 | €215,580 | €168,683 | -€46,897 | -21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €196,980 | €150,083 | -€46,897 | -23.8% |
| Distributable reserves | 133 | €196,980 | €150,083 | -€46,897 | -23.8% |
| Amounts payable | 17/49 | €130,815 | €136,244 | +€5,429 | +4.1% |
| Amounts payable within one year | 42/48 | €127,215 | €136,244 | +€9,029 | +7.1% |
| Trade debts | 44 | €4,593 | €131 | -€4,462 | -97.1% |
| Suppliers | 440/4 | €4,593 | €131 | -€4,462 | -97.1% |
| Taxes, remuneration and social security | 45 | €19,508 | €18,138 | -€1,370 | -7.0% |
| Taxes | 450/3 | €19,138 | €18,138 | -€1,000 | -5.2% |
| Remuneration and social security | 454/9 | €370 | - | -€370 | |
| Other amounts payable | 47/48 | €103,114 | €117,975 | +€14,860 | +14.4% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,021 | €1,019 | -€2 | -0.2% |
| Other operating charges | 640/8 | €552 | €586 | +€34 | +6.2% |
| Gross operating margin | 9900 | €121,786 | €109,292 | -€12,494 | -10.3% |
| Operating profit (loss) | 9901 | €120,213 | €107,687 | -€12,526 | -10.4% |
| Financial income | 75/76B | €551 | €2,082 | +€1,531 | +277.7% |
| Recurring financial income | 75 | €551 | €2,082 | +€1,531 | +277.7% |
| Financial charges | 65/66B | €119 | €124 | +€5 | +3.9% |
| Recurring financial charges | 65 | €119 | €124 | +€5 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €120,645 | €109,645 | -€11,000 | -9.1% |
| Income taxes | 67/77 | €26,418 | €23,508 | -€2,910 | -11.0% |
| Profit (loss) for the period | 9904 | €94,227 | €86,138 | -€8,089 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,227 | €86,138 | -€8,089 | -8.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.