JUVIO: what changed
Two financial 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.
JUVIO
Largest movements
- Cash -€113,703
down €113,703 (-99.4%), from €114,375 to €672
mainly Debts after one year (-€180,000) and Contributions, distributions and other (-€129,434)
- Receivables within one year -€50,194
down €50,194 (-16.7%), from €299,814 to €249,620
of which Trade receivables: -€31,932
- Tangible fixed assets +€10,298
up €10,298 (+96.6%), from €10,661 to €20,959
of which Furniture and vehicles: +€13,593
- Financial fixed assets -€10,000
down €10,000 (-4.2%), from €237,325 to €227,325
- Debts after one year -€180,000
down €180,000 (-53.7%), from €335,000 to €155,000
- Other debts +€98,238
up €98,238 (+52.2%), from €188,052 to €286,290
- Reserves -€50,000
down €50,000 (-75.8%), from €65,998 to €15,998
of which Distributable reserves: -€50,000
- Tax, wage and social debts -€32,485
down €32,485 (-66.1%), from €49,149 to €16,664
- Gross operating margin -€281,720
down €281,720 (-64.1%), from €439,159 to €157,439
- Taxes -€80,629
down €80,629 (-70.6%), from €114,174 to €33,546
- Financial charges -€8,536
down €8,536 (-45.2%), from €18,869 to €10,333
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 | €668,357 | €509,882 | -€158,476 | -23.7% |
| Fixed assets | 21/28 | €247,986 | €248,284 | +€298 | +0.1% |
| Tangible fixed assets | 22/27 | €10,661 | €20,959 | +€10,298 | +96.6% |
| Plant, machinery and equipment | 23 | €3,834 | €3,436 | -€398 | -10.4% |
| Furniture and vehicles | 24 | €2,683 | €16,276 | +€13,593 | +506.6% |
| Other tangible fixed assets | 26 | €4,145 | €1,247 | -€2,897 | -69.9% |
| Financial fixed assets | 28 | €237,325 | €227,325 | -€10,000 | -4.2% |
| Current assets | 29/58 | €420,371 | €261,597 | -€158,773 | -37.8% |
| Amounts receivable within one year | 40/41 | €299,814 | €249,620 | -€50,194 | -16.7% |
| Trade receivables | 40 | €69,463 | €37,531 | -€31,932 | -46.0% |
| Other amounts receivable | 41 | €230,351 | €212,088 | -€18,262 | -7.9% |
| Cash at bank and in hand | 54/58 | €114,375 | €672 | -€113,703 | -99.4% |
| Deferred charges and accrued income | 490/1 | €6,182 | €11,306 | +€5,124 | +82.9% |
| Total equity and liabilities | 10/49 | €668,357 | €509,882 | -€158,476 | -23.7% |
| Equity | 10/15 | €84,598 | €34,598 | -€50,000 | -59.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,998 | €15,998 | -€50,000 | -75.8% |
| Tax-exempt reserves | 132 | €15,602 | €15,602 | = | 0.0% |
| Distributable reserves | 133 | €50,396 | €396 | -€50,000 | -99.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €583,760 | €475,284 | -€108,476 | -18.6% |
| Amounts payable after more than one year | 17 | €335,000 | €155,000 | -€180,000 | -53.7% |
| Financial debts | 170/4 | €335,000 | €155,000 | -€180,000 | -53.7% |
| Amounts payable within one year | 42/48 | €248,760 | €320,284 | +€71,524 | +28.8% |
| Financial debts | 43 | €735 | €1,875 | +€1,140 | +155.1% |
| Credit institutions | 430/8 | €735 | €217 | -€518 | -70.5% |
| Other loans | 439 | - | €1,659 | +€1,659 | |
| Trade debts | 44 | €10,824 | €15,455 | +€4,631 | +42.8% |
| Suppliers | 440/4 | €10,824 | €15,455 | +€4,631 | +42.8% |
| Taxes, remuneration and social security | 45 | €49,149 | €16,664 | -€32,485 | -66.1% |
| Taxes | 450/3 | €49,149 | €16,664 | -€32,485 | -66.1% |
| Other amounts payable | 47/48 | €188,052 | €286,290 | +€98,238 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,063 | €4,742 | +€678 | +16.7% |
| Other operating charges | 640/8 | €1,731 | €2,650 | +€919 | +53.1% |
| Non-recurring operating charges | 66A | - | €27,345 | +€27,345 | |
| Gross operating margin | 9900 | €439,159 | €157,439 | -€281,720 | -64.1% |
| Operating profit (loss) | 9901 | €433,364 | €122,701 | -€310,663 | -71.7% |
| Financial income | 75/76B | €30 | €611 | +€581 | +1924.1% |
| Recurring financial income | 75 | €30 | €611 | +€581 | +1924.1% |
| Financial charges | 65/66B | €18,869 | €10,333 | -€8,536 | -45.2% |
| Recurring financial charges | 65 | €18,869 | €10,333 | -€8,536 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €414,525 | €112,979 | -€301,545 | -72.7% |
| Income taxes | 67/77 | €114,174 | €33,546 | -€80,629 | -70.6% |
| Profit (loss) for the period | 9904 | €300,351 | €79,434 | -€220,917 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €300,351 | €79,434 | -€220,917 | -73.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.