JUYO: 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.
JUYO
Largest movements
- Receivables within one year +€325,242
up €325,242 (+108.5%), from €299,899 to €625,141
of which Trade receivables: +€325,446
- Cash +€50,299
up €50,299 (+135.9%), from €37,024 to €87,323
mainly Depreciation (+€427,051) and Accrued charges and deferred income (+€389,165)
- Receivables after one year +€40,000
new in 2025: €40,000
- Intangible fixed assets +€19,261
up €19,261 (+4.4%), from €435,553 to €454,814
- Accrued charges and deferred income +€389,165
up €389,165 (+102.0%), from €381,683 to €770,848
- Profit (loss) carried forward +€168,107
up €168,107 (+43.5%), from -€386,829 to -€218,722
- Debts after one year -€85,369
down €85,369 (-22.5%), from €379,022 to €293,653
- Trade debts -€25,824
down €25,824 (-9.0%), from €286,695 to €260,871
- Gross operating margin +€433,012
up €433,012 (+110.0%), from €393,648 to €826,660
- Staff costs +€52,357
up €52,357 (+34.8%), from €150,294 to €202,651
- Depreciation +€41,612
up €41,612 (+10.8%), from €385,438 to €427,051
- Other operating charges -€21,525
down €21,525 (-99.5%), from €21,626 to €101
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 | €814,545 | €1,252,055 | +€437,510 | +53.7% |
| Fixed assets | 21/28 | €472,113 | €490,407 | +€18,294 | +3.9% |
| Intangible fixed assets | 21 | €435,553 | €454,814 | +€19,261 | +4.4% |
| Tangible fixed assets | 22/27 | €11,764 | €10,797 | -€967 | -8.2% |
| Land and buildings | 22 | - | €10,797 | +€10,797 | |
| Plant, machinery and equipment | 23 | €11,764 | - | -€11,764 | |
| Financial fixed assets | 28 | €24,796 | €24,796 | = | 0.0% |
| Current assets | 29/58 | €342,432 | €761,647 | +€419,215 | +122.4% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €299,899 | €625,141 | +€325,242 | +108.5% |
| Trade receivables | 40 | €275,356 | €600,803 | +€325,446 | +118.2% |
| Other amounts receivable | 41 | €24,542 | €24,338 | -€204 | -0.8% |
| Cash at bank and in hand | 54/58 | €37,024 | €87,323 | +€50,299 | +135.9% |
| Deferred charges and accrued income | 490/1 | €5,509 | €9,183 | +€3,674 | +66.7% |
| Total equity and liabilities | 10/49 | €814,545 | €1,252,055 | +€437,510 | +53.7% |
| Equity | 10/15 | -€366,369 | -€198,262 | +€168,107 | +45.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€386,829 | -€218,722 | +€168,107 | +43.5% |
| Amounts payable | 17/49 | €1,180,914 | €1,450,317 | +€269,403 | +22.8% |
| Amounts payable after more than one year | 17 | €379,022 | €293,653 | -€85,369 | -22.5% |
| Financial debts | 170/4 | €379,022 | €293,653 | -€85,369 | -22.5% |
| Amounts payable within one year | 42/48 | €420,209 | €385,816 | -€34,393 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €81,825 | €85,369 | +€3,545 | +4.3% |
| Trade debts | 44 | €286,695 | €260,871 | -€25,824 | -9.0% |
| Suppliers | 440/4 | €286,695 | €260,871 | -€25,824 | -9.0% |
| Taxes, remuneration and social security | 45 | €41,888 | €30,802 | -€11,086 | -26.5% |
| Taxes | 450/3 | €14,454 | €9,839 | -€4,615 | -31.9% |
| Remuneration and social security | 454/9 | €27,434 | €20,963 | -€6,471 | -23.6% |
| Other amounts payable | 47/48 | €9,801 | €8,773 | -€1,028 | -10.5% |
| Accrued charges and deferred income | 492/3 | €381,683 | €770,848 | +€389,165 | +102.0% |
| Remuneration, social security and pensions | 62 | €150,294 | €202,651 | +€52,357 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385,438 | €427,051 | +€41,612 | +10.8% |
| Other operating charges | 640/8 | €21,626 | €101 | -€21,525 | -99.5% |
| Gross operating margin | 9900 | €393,648 | €826,660 | +€433,012 | +110.0% |
| Operating profit (loss) | 9901 | -€163,710 | €196,858 | +€360,568 | |
| Financial income | 75/76B | - | €1,252 | +€1,252 | |
| Recurring financial income | 75 | - | €1,252 | +€1,252 | |
| Financial charges | 65/66B | €32,431 | €29,881 | -€2,551 | -7.9% |
| Recurring financial charges | 65 | €32,431 | €29,881 | -€2,551 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€196,142 | €168,229 | +€364,371 | |
| Income taxes | 67/77 | €98 | €122 | +€24 | +24.9% |
| Profit (loss) for the period | 9904 | -€196,240 | €168,107 | +€364,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€196,240 | €168,107 | +€364,347 |
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 9 October 2026 via checked.be.