JUVINSO: 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.
JUVINSO
Largest movements
- Receivables within one year +€19,360
up €19,360 (+50.0%), from €38,720 to €58,080
- Cash +€11,499
up €11,499 (+320.1%), from €3,592 to €15,092
mainly Net result for the year (+€22,555) and Other debts (+€15,949)
- Profit (loss) carried forward +€22,555
up €22,555 (+54.3%), from €41,501 to €64,056
- Other debts +€15,949
up €15,949 (+34.3%), from €46,487 to €62,436
- Short-term financial debts -€15,024
no longer reported in 2025 (was €15,024)
- Current portion of long-term debt +€12,832
new in 2025: €12,832
- Debts after one year -€8,351
down €8,351 (-8.2%), from €102,142 to €93,792
- Gross operating margin +€10,276
up €10,276 (+38.9%), from €26,385 to €36,661
- Financial charges +€3,396
up €3,396 (+290.2%), from €1,170 to €4,566
- Taxes +€2,066
up €2,066 (+30.1%), from €6,852 to €8,917
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 | €374,312 | €405,527 | +€31,215 | +8.3% |
| Fixed assets | 21/28 | €332,000 | €332,000 | = | 0.0% |
| Financial fixed assets | 28 | €332,000 | €332,000 | = | 0.0% |
| Current assets | 29/58 | €42,312 | €73,527 | +€31,215 | +73.8% |
| Amounts receivable within one year | 40/41 | €38,720 | €58,080 | +€19,360 | +50.0% |
| Trade receivables | 40 | €38,720 | €58,080 | +€19,360 | +50.0% |
| Cash at bank and in hand | 54/58 | €3,592 | €15,092 | +€11,499 | +320.1% |
| Deferred charges and accrued income | 490/1 | - | €355 | +€355 | |
| Total equity and liabilities | 10/49 | €374,312 | €405,527 | +€31,215 | +8.3% |
| Equity | 10/15 | €193,882 | €216,437 | +€22,555 | +11.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €133,831 | €133,831 | = | 0.0% |
| Distributable reserves | 133 | €133,831 | €133,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,501 | €64,056 | +€22,555 | +54.3% |
| Amounts payable | 17/49 | €180,430 | €189,090 | +€8,660 | +4.8% |
| Amounts payable after more than one year | 17 | €102,142 | €93,792 | -€8,351 | -8.2% |
| Financial debts | 170/4 | €102,142 | €93,792 | -€8,351 | -8.2% |
| Amounts payable within one year | 42/48 | €78,288 | €94,864 | +€16,576 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | - | €12,832 | +€12,832 | |
| Financial debts | 43 | €15,024 | - | -€15,024 | |
| Credit institutions | 430/8 | €15,024 | - | -€15,024 | |
| Trade debts | 44 | €4,422 | €6,028 | +€1,605 | +36.3% |
| Suppliers | 440/4 | €4,422 | €6,028 | +€1,605 | +36.3% |
| Taxes, remuneration and social security | 45 | €12,355 | €13,568 | +€1,213 | +9.8% |
| Taxes | 450/3 | €9,677 | €13,568 | +€3,890 | +40.2% |
| Remuneration and social security | 454/9 | €2,678 | - | -€2,678 | |
| Other amounts payable | 47/48 | €46,487 | €62,436 | +€15,949 | +34.3% |
| Accrued charges and deferred income | 492/3 | - | €435 | +€435 | |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Other operating charges | 640/8 | €433 | €623 | +€190 | +43.8% |
| Gross operating margin | 9900 | €26,385 | €36,661 | +€10,276 | +38.9% |
| Operating profit (loss) | 9901 | €25,952 | €36,038 | +€10,086 | +38.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,170 | €4,566 | +€3,396 | +290.2% |
| Recurring financial charges | 65 | €1,170 | €4,566 | +€3,396 | +290.2% |
| Profit (loss) for the period before taxes | 9903 | €24,783 | €31,472 | +€6,690 | +27.0% |
| Income taxes | 67/77 | €6,852 | €8,917 | +€2,066 | +30.1% |
| Profit (loss) for the period | 9904 | €17,931 | €22,555 | +€4,624 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,931 | €22,555 | +€4,624 | +25.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.