JUVILA: 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.
JUVILA
Largest movements
- Receivables within one year +€9,099
up €9,099 (+44.8%), from €20,288 to €29,387
of which Trade receivables: +€9,502
- Stocks and contracts -€8,457
down €8,457 (-100.0%), from €8,457 to €0
- Intangible fixed assets -€7,361
down €7,361 (-51.4%), from €14,309 to €6,949
- Tangible fixed assets -€1,894
down €1,894 (-87.9%), from €2,155 to €260
- Profit (loss) carried forward -€26,517
down €26,517 (-11.4%), from -€232,561 to -€259,078
- Other debts +€14,338
up €14,338 (+6.5%), from €220,944 to €235,282
- Trade debts +€2,976
up €2,976 (+7.7%), from €38,674 to €41,650
- Write-downs -€178,653
down €178,653, from €7,653 to -€171,000
- Gross operating margin -€175,993
down €175,993 (-1616.1%), from -€10,890 to -€186,883
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,041 | €36,851 | -€9,191 | -20.0% |
| Fixed assets | 21/28 | €16,589 | €7,334 | -€9,255 | -55.8% |
| Intangible fixed assets | 21 | €14,309 | €6,949 | -€7,361 | -51.4% |
| Tangible fixed assets | 22/27 | €2,155 | €260 | -€1,894 | -87.9% |
| Furniture and vehicles | 24 | €2,155 | €260 | -€1,894 | -87.9% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €29,452 | €29,516 | +€64 | +0.2% |
| Stocks and contracts in progress | 3 | €8,457 | €0 | -€8,457 | -100.0% |
| Stocks | 30/36 | €8,457 | €0 | -€8,457 | -100.0% |
| Amounts receivable within one year | 40/41 | €20,288 | €29,387 | +€9,099 | +44.8% |
| Trade receivables | 40 | €19,580 | €29,082 | +€9,502 | +48.5% |
| Other amounts receivable | 41 | €708 | €305 | -€404 | -57.0% |
| Cash at bank and in hand | 54/58 | €546 | €129 | -€417 | -76.3% |
| Deferred charges and accrued income | 490/1 | €161 | €0 | -€161 | -100.0% |
| Total equity and liabilities | 10/49 | €46,041 | €36,851 | -€9,191 | -20.0% |
| Equity | 10/15 | -€213,901 | -€240,418 | -€26,517 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60 | €60 | = | 0.0% |
| Distributable reserves | 133 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,561 | -€259,078 | -€26,517 | -11.4% |
| Amounts payable | 17/49 | €259,942 | €277,269 | +€17,326 | +6.7% |
| Amounts payable within one year | 42/48 | €259,942 | €277,269 | +€17,326 | +6.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €38,674 | €41,650 | +€2,976 | +7.7% |
| Suppliers | 440/4 | €38,674 | €41,650 | +€2,976 | +7.7% |
| Taxes, remuneration and social security | 45 | €325 | €337 | +€12 | +3.7% |
| Taxes | 450/3 | €325 | €337 | +€12 | +3.7% |
| Other amounts payable | 47/48 | €220,944 | €235,282 | +€14,338 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,746 | €9,255 | -€492 | -5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,653 | -€171,000 | -€178,653 | |
| Other operating charges | 640/8 | €1,077 | €1,050 | -€27 | -2.5% |
| Gross operating margin | 9900 | -€10,890 | -€186,883 | -€175,993 | -1616.1% |
| Operating profit (loss) | 9901 | -€29,366 | -€26,187 | +€3,178 | +10.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €205 | €158 | -€47 | -23.0% |
| Recurring financial charges | 65 | €205 | €158 | -€47 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,571 | -€26,346 | +€3,225 | +10.9% |
| Income taxes | 67/77 | €166 | €171 | +€6 | +3.6% |
| Profit (loss) for the period | 9904 | -€29,736 | -€26,517 | +€3,219 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,736 | -€26,517 | +€3,219 | +10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.