La Juarve: 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.
La Juarve
Largest movements
- Tangible fixed assets +€120,769
up €120,769 (+22.9%), from €527,834 to €648,603
of which Furniture and vehicles: +€107,286
- Cash +€22,938
up €22,938 (+12.8%), from €178,621 to €201,559
mainly Depreciation (+€138,284) and Debts after one year (+€103,165)
- Receivables within one year +€16,515
up €16,515 (+7.1%), from €231,770 to €248,285
of which Other amounts receivable: +€10,214
- Debts after one year +€103,165
up €103,165 (+51.5%), from €200,408 to €303,573
- Reserves +€29,327
up €29,327 (+12.5%), from €234,020 to €263,347
of which Distributable reserves: +€29,327
- Current portion of long-term debt +€26,541
up €26,541 (+41.8%), from €63,551 to €90,092
- Trade debts +€17,285
up €17,285 (+37.7%), from €45,886 to €63,171
- Gross operating margin +€155,746
up €155,746 (+37.4%), from €416,567 to €572,313
- Staff costs +€146,539
up €146,539 (+67.7%), from €216,304 to €362,843
- Depreciation +€16,118
up €16,118 (+13.2%), from €122,166 to €138,284
- Taxes -€12,885
down €12,885 (-30.4%), from €42,360 to €29,475
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.
Derived cash bridge
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 | €1,046,422 | €1,218,700 | +€172,278 | +16.5% |
| Fixed assets | 21/28 | €558,673 | €676,742 | +€118,069 | +21.1% |
| Intangible fixed assets | 21 | €23,979 | €21,279 | -€2,700 | -11.3% |
| Tangible fixed assets | 22/27 | €527,834 | €648,603 | +€120,769 | +22.9% |
| Land and buildings | 22 | €267,388 | €270,007 | +€2,619 | +1.0% |
| Plant, machinery and equipment | 23 | €109,043 | €77,908 | -€31,135 | -28.6% |
| Furniture and vehicles | 24 | €151,403 | €258,689 | +€107,286 | +70.9% |
| Other tangible fixed assets | 26 | - | €42,000 | +€42,000 | |
| Financial fixed assets | 28 | €6,860 | €6,860 | = | 0.0% |
| Current assets | 29/58 | €487,749 | €541,958 | +€54,209 | +11.1% |
| Stocks and contracts in progress | 3 | €3,867 | €8,730 | +€4,863 | +126% |
| Stocks | 30/36 | €3,867 | €8,730 | +€4,863 | +126% |
| Amounts receivable within one year | 40/41 | €231,770 | €248,285 | +€16,515 | +7.1% |
| Trade receivables | 40 | €42,393 | €48,693 | +€6,301 | +14.9% |
| Other amounts receivable | 41 | €189,377 | €199,591 | +€10,214 | +5.4% |
| Current investments | 50/53 | €61,863 | €61,863 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €178,621 | €201,559 | +€22,938 | +12.8% |
| Deferred charges and accrued income | 490/1 | €11,628 | €21,522 | +€9,893 | +85.1% |
| Total equity and liabilities | 10/49 | €1,046,422 | €1,218,700 | +€172,278 | +16.5% |
| Equity | 10/15 | €603,325 | €632,651 | +€29,327 | +4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €234,020 | €263,347 | +€29,327 | +12.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €227,820 | €257,147 | +€29,327 | +12.9% |
| Profit (loss) carried forward | 14 | €307,305 | €307,305 | = | 0.0% |
| Amounts payable | 17/49 | €443,097 | €586,049 | +€142,952 | +32.3% |
| Amounts payable after more than one year | 17 | €200,408 | €303,573 | +€103,165 | +51.5% |
| Financial debts | 170/4 | €200,408 | €303,573 | +€103,165 | +51.5% |
| Amounts payable within one year | 42/48 | €242,439 | €281,812 | +€39,373 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €63,551 | €90,092 | +€26,541 | +41.8% |
| Trade debts | 44 | €45,886 | €63,171 | +€17,285 | +37.7% |
| Suppliers | 440/4 | €45,886 | €63,171 | +€17,285 | +37.7% |
| Taxes, remuneration and social security | 45 | €133,001 | €128,548 | -€4,453 | -3.3% |
| Taxes | 450/3 | €86,444 | €69,776 | -€16,669 | -19.3% |
| Remuneration and social security | 454/9 | €46,557 | €58,772 | +€12,216 | +26.2% |
| Accrued charges and deferred income | 492/3 | €251 | €664 | +€414 | +165% |
| Non-recurring operating income | 76A | €1,000 | €12,756 | +€11,756 | +1,176% |
| Remuneration, social security and pensions | 62 | €216,304 | €362,843 | +€146,539 | +67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,166 | €138,284 | +€16,118 | +13.2% |
| Other operating charges | 640/8 | €4,736 | €8,904 | +€4,168 | +88.0% |
| Non-recurring operating charges | 66A | €447 | - | -€447 | |
| Gross operating margin | 9900 | €416,567 | €572,313 | +€155,746 | +37.4% |
| Operating profit (loss) | 9901 | €72,914 | €62,282 | -€10,632 | -14.6% |
| Financial income | 75/76B | €7,392 | €10,070 | +€2,679 | +36.2% |
| Recurring financial income | 75 | €7,392 | €10,070 | +€2,679 | +36.2% |
| Financial charges | 65/66B | €10,025 | €13,551 | +€3,526 | +35.2% |
| Recurring financial charges | 65 | €10,025 | €13,551 | +€3,526 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €70,281 | €58,802 | -€11,479 | -16.3% |
| Income taxes | 67/77 | €42,360 | €29,475 | -€12,885 | -30.4% |
| Profit (loss) for the period | 9904 | €27,921 | €29,327 | +€1,406 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,921 | €29,327 | +€1,406 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.