JUYAGI: 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.
JUYAGI
Largest movements
- Cash -€75,110
down €75,110 (-43.7%), from €171,976 to €96,866
mainly Trade debts (-€47,620) and Receivables within one year (-€34,291)
- Receivables within one year +€34,291
up €34,291 (+130.1%), from €26,363 to €60,654
of which Other amounts receivable: +€24,250
- Tangible fixed assets -€5,823
down €5,823 (-52.3%), from €11,128 to €5,305
of which Furniture and vehicles: -€3,426
- Trade debts -€47,620
down €47,620 (-64.1%), from €74,258 to €26,638
- Accrued charges and deferred income -€6,709
down €6,709 (-100.0%), from €6,709 to €0
- Reserves +€2,618
up €2,618 (+2.4%), from €107,333 to €109,950
of which Distributable reserves: +€4,478
- Tax, wage and social debts +€2,274
up €2,274 (+10.0%), from €22,703 to €24,977
of which Remuneration and social security: +€6,877
- Gross operating margin -€19,018
down €19,018 (-18.0%), from €105,744 to €86,726
- Staff costs +€16,048
up €16,048 (+28.9%), from €55,468 to €71,516
- Financial charges -€7,387
down €7,387 (-69.2%), from €10,681 to €3,294
- Depreciation -€6,263
down €6,263 (-46.1%), from €13,586 to €7,323
- Taxes -€5,772
down €5,772 (-70.2%), from €8,225 to €2,452
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 | €223,503 | €174,065 | -€49,438 | -22.1% |
| Fixed assets | 21/28 | €20,248 | €12,925 | -€7,323 | -36.2% |
| Intangible fixed assets | 21 | €6,000 | €4,500 | -€1,500 | -25.0% |
| Tangible fixed assets | 22/27 | €11,128 | €5,305 | -€5,823 | -52.3% |
| Plant, machinery and equipment | 23 | €6,968 | €4,572 | -€2,397 | -34.4% |
| Furniture and vehicles | 24 | €4,159 | €734 | -€3,426 | -82.4% |
| Financial fixed assets | 28 | €3,120 | €3,120 | = | 0.0% |
| Current assets | 29/58 | €203,255 | €161,140 | -€42,115 | -20.7% |
| Stocks and contracts in progress | 3 | €156 | €40 | -€116 | -74.4% |
| Stocks | 30/36 | €156 | €40 | -€116 | -74.4% |
| Amounts receivable within one year | 40/41 | €26,363 | €60,654 | +€34,291 | +130.1% |
| Trade receivables | 40 | - | €10,042 | +€10,042 | |
| Other amounts receivable | 41 | €26,363 | €50,613 | +€24,250 | +92.0% |
| Cash at bank and in hand | 54/58 | €171,976 | €96,866 | -€75,110 | -43.7% |
| Deferred charges and accrued income | 490/1 | €4,761 | €3,581 | -€1,181 | -24.8% |
| Total equity and liabilities | 10/49 | €223,503 | €174,065 | -€49,438 | -22.1% |
| Equity | 10/15 | €119,733 | €122,350 | +€2,618 | +2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €107,333 | €109,950 | +€2,618 | +2.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €105,473 | €109,950 | +€4,478 | +4.2% |
| Amounts payable | 17/49 | €103,770 | €51,715 | -€52,055 | -50.2% |
| Amounts payable within one year | 42/48 | €97,062 | €51,715 | -€45,347 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €100 | €100 | = | 0.0% |
| Trade debts | 44 | €74,258 | €26,638 | -€47,620 | -64.1% |
| Suppliers | 440/4 | €74,258 | €26,638 | -€47,620 | -64.1% |
| Taxes, remuneration and social security | 45 | €22,703 | €24,977 | +€2,274 | +10.0% |
| Taxes | 450/3 | €16,647 | €12,044 | -€4,603 | -27.7% |
| Remuneration and social security | 454/9 | €6,056 | €12,933 | +€6,877 | +113.6% |
| Accrued charges and deferred income | 492/3 | €6,709 | €0 | -€6,709 | -100.0% |
| Remuneration, social security and pensions | 62 | €55,468 | €71,516 | +€16,048 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,586 | €7,323 | -€6,263 | -46.1% |
| Other operating charges | 640/8 | €1,316 | €1,802 | +€486 | +36.9% |
| Gross operating margin | 9900 | €105,744 | €86,726 | -€19,018 | -18.0% |
| Operating profit (loss) | 9901 | €35,374 | €6,086 | -€29,288 | -82.8% |
| Financial income | 75/76B | €1,104 | €2,278 | +€1,174 | +106.3% |
| Recurring financial income | 75 | €1,104 | €2,278 | +€1,174 | +106.3% |
| Financial charges | 65/66B | €10,681 | €3,294 | -€7,387 | -69.2% |
| Recurring financial charges | 65 | €10,681 | €3,294 | -€7,387 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €25,797 | €5,070 | -€20,728 | -80.3% |
| Income taxes | 67/77 | €8,225 | €2,452 | -€5,772 | -70.2% |
| Profit (loss) for the period | 9904 | €17,573 | €2,618 | -€14,955 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,573 | €2,618 | -€14,955 | -85.1% |
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 3 October 2026 via checked.be.