JUVILIN: 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.
JUVILIN
Largest movements
- Financial fixed assets -€257,500
down €257,500 (-26.8%), from €960,000 to €702,500
- Tangible fixed assets +€257,210
up €257,210 (+328.8%), from €78,224 to €335,434
of which Land and buildings: +€257,210
- Cash -€33,738
down €33,738 (-50.4%), from €66,977 to €33,240
mainly Contributions, distributions and other (-€740,000) and Accrued charges and deferred income (-€58,559)
- Receivables within one year -€27,969
down €27,969 (-25.4%), from €110,193 to €82,223
of which Other amounts receivable: -€24,129
- Accrued charges and deferred income -€58,559
down €58,559 (-67.4%), from €86,909 to €28,350
- Other debts -€53,605
down €53,605 (-82.5%), from €65,000 to €11,395
- Current portion of long-term debt +€44,123
new in 2025: €44,123
- Debts after one year -€25,233
down €25,233 (-3.6%), from €700,000 to €674,767
of which Other amounts payable: -€520,000
- Reserves +€25,000
up €25,000 (+7.7%), from €325,000 to €350,000
- Gross operating margin +€1.0m
up €1.0m (+3378.7%), from €30,197 to €1.1m
- Taxes +€247,317
up €247,317 (+3633.0%), from €6,808 to €254,124
- Financial income -€33,882
down €33,882 (-72.3%), from €46,883 to €13,001
- Financial charges +€22,423
up €22,423 (+193.2%), from €11,607 to €34,030
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 | €1,216,322 | €1,155,221 | -€61,102 | -5.0% |
| Fixed assets | 21/28 | €1,038,224 | €1,037,934 | -€290 | 0.0% |
| Tangible fixed assets | 22/27 | €78,224 | €335,434 | +€257,210 | +328.8% |
| Land and buildings | 22 | - | €257,210 | +€257,210 | |
| Other tangible fixed assets | 26 | €78,224 | €78,224 | = | 0.0% |
| Financial fixed assets | 28 | €960,000 | €702,500 | -€257,500 | -26.8% |
| Current assets | 29/58 | €178,098 | €117,286 | -€60,812 | -34.1% |
| Amounts receivable within one year | 40/41 | €110,193 | €82,223 | -€27,969 | -25.4% |
| Trade receivables | 40 | €23,532 | €19,692 | -€3,840 | -16.3% |
| Other amounts receivable | 41 | €86,660 | €62,531 | -€24,129 | -27.8% |
| Cash at bank and in hand | 54/58 | €66,977 | €33,240 | -€33,738 | -50.4% |
| Deferred charges and accrued income | 490/1 | €928 | €1,823 | +€896 | +96.5% |
| Total equity and liabilities | 10/49 | €1,216,322 | €1,155,221 | -€61,102 | -5.0% |
| Equity | 10/15 | €356,098 | €388,968 | +€32,870 | +9.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €325,000 | €350,000 | +€25,000 | +7.7% |
| Distributable reserves | 133 | €325,000 | €350,000 | +€25,000 | +7.7% |
| Profit (loss) carried forward | 14 | €29,898 | €37,768 | +€7,870 | +26.3% |
| Amounts payable | 17/49 | €860,224 | €766,252 | -€93,972 | -10.9% |
| Amounts payable after more than one year | 17 | €700,000 | €674,767 | -€25,233 | -3.6% |
| Financial debts | 170/4 | - | €494,767 | +€494,767 | |
| Other amounts payable | 178/9 | €700,000 | €180,000 | -€520,000 | -74.3% |
| Amounts payable within one year | 42/48 | €73,315 | €63,135 | -€10,180 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | - | €44,123 | +€44,123 | |
| Trade debts | 44 | €4,474 | €5,963 | +€1,489 | +33.3% |
| Suppliers | 440/4 | €4,474 | €5,963 | +€1,489 | +33.3% |
| Taxes, remuneration and social security | 45 | €3,841 | €1,654 | -€2,187 | -56.9% |
| Taxes | 450/3 | €3,841 | €1,654 | -€2,187 | -56.9% |
| Other amounts payable | 47/48 | €65,000 | €11,395 | -€53,605 | -82.5% |
| Accrued charges and deferred income | 492/3 | €86,909 | €28,350 | -€58,559 | -67.4% |
| Non-recurring operating income | 76A | €8,676 | - | -€8,676 | |
| Other operating charges | 640/8 | €1,654 | €2,446 | +€791 | +47.8% |
| Gross operating margin | 9900 | €30,197 | €1,050,469 | +€1.0m | +3378.7% |
| Operating profit (loss) | 9901 | €28,543 | €1,048,024 | +€1.0m | +3571.7% |
| Financial income | 75/76B | €46,883 | €13,001 | -€33,882 | -72.3% |
| Recurring financial income | 75 | €46,883 | €13,001 | -€33,882 | -72.3% |
| Financial charges | 65/66B | €11,607 | €34,030 | +€22,423 | +193.2% |
| Recurring financial charges | 65 | €11,607 | €34,030 | +€22,423 | +193.2% |
| Profit (loss) for the period before taxes | 9903 | €63,819 | €1,026,995 | +€963,175 | +1509.2% |
| Income taxes | 67/77 | €6,808 | €254,124 | +€247,317 | +3633.0% |
| Profit (loss) for the period | 9904 | €57,012 | €772,870 | +€715,859 | +1255.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,012 | €772,870 | +€715,859 | +1255.6% |
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.