HANS JUNIUS: 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.
HANS JUNIUS
Largest movements
- Cash +€49,242
up €49,242 (+1332.8%), from €3,695 to €52,937
mainly Net result for the year (+€30,346) and Receivables within one year (+€23,376)
- Receivables within one year -€23,376
down €23,376 (-8.1%), from €288,540 to €265,165
of which Other amounts receivable: -€12,324
- Reserves +€30,346
up €30,346 (+66.5%), from €45,625 to €75,971
of which Distributable reserves: +€30,346
- Trade debts -€15,210
down €15,210 (-62.9%), from €24,188 to €8,978
- Tax, wage and social debts +€10,612
up €10,612 (+45.8%), from €23,173 to €33,784
- Gross operating margin +€13,929
up €13,929 (+41.6%), from €33,463 to €47,392
- Taxes +€3,887
up €3,887 (+46.4%), from €8,375 to €12,263
- Other operating charges -€3,830
down €3,830 (-65.8%), from €5,817 to €1,988
- Financial charges +€612
up €612 (+152.7%), from €401 to €1,013
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 | €296,170 | €321,316 | +€25,146 | +8.5% |
| Fixed assets | 21/28 | €3,935 | €2,141 | -€1,794 | -45.6% |
| Tangible fixed assets | 22/27 | €3,935 | €2,141 | -€1,794 | -45.6% |
| Plant, machinery and equipment | 23 | €1,068 | €83 | -€985 | -92.2% |
| Furniture and vehicles | 24 | €2,868 | €2,058 | -€810 | -28.2% |
| Current assets | 29/58 | €292,235 | €319,175 | +€26,940 | +9.2% |
| Amounts receivable within one year | 40/41 | €288,540 | €265,165 | -€23,376 | -8.1% |
| Trade receivables | 40 | €33,127 | €22,075 | -€11,052 | -33.4% |
| Other amounts receivable | 41 | €255,413 | €243,090 | -€12,324 | -4.8% |
| Cash at bank and in hand | 54/58 | €3,695 | €52,937 | +€49,242 | +1332.8% |
| Deferred charges and accrued income | 490/1 | - | €1,074 | +€1,074 | |
| Total equity and liabilities | 10/49 | €296,170 | €321,316 | +€25,146 | +8.5% |
| Equity | 10/15 | €248,209 | €278,554 | +€30,346 | +12.2% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €45,625 | €75,971 | +€30,346 | +66.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €38,625 | €68,971 | +€30,346 | +78.6% |
| Profit (loss) carried forward | 14 | €195,917 | €195,917 | = | 0.0% |
| Amounts payable | 17/49 | €47,961 | €42,762 | -€5,199 | -10.8% |
| Amounts payable within one year | 42/48 | €47,961 | €42,762 | -€5,199 | -10.8% |
| Trade debts | 44 | €24,188 | €8,978 | -€15,210 | -62.9% |
| Suppliers | 440/4 | €24,188 | €8,978 | -€15,210 | -62.9% |
| Taxes, remuneration and social security | 45 | €23,173 | €33,784 | +€10,612 | +45.8% |
| Taxes | 450/3 | €23,173 | €33,784 | +€10,612 | +45.8% |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €1,794 | -€197 | -9.9% |
| Other operating charges | 640/8 | €5,817 | €1,988 | -€3,830 | -65.8% |
| Gross operating margin | 9900 | €33,463 | €47,392 | +€13,929 | +41.6% |
| Operating profit (loss) | 9901 | €25,655 | €43,610 | +€17,955 | +70.0% |
| Financial income | 75/76B | €19 | €11 | -€7 | -39.1% |
| Recurring financial income | 75 | €19 | €11 | -€7 | -39.1% |
| Financial charges | 65/66B | €401 | €1,013 | +€612 | +152.7% |
| Recurring financial charges | 65 | €401 | €1,013 | +€612 | +152.7% |
| Profit (loss) for the period before taxes | 9903 | €25,273 | €42,608 | +€17,336 | +68.6% |
| Income taxes | 67/77 | €8,375 | €12,263 | +€3,887 | +46.4% |
| Profit (loss) for the period | 9904 | €16,897 | €30,346 | +€13,448 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,897 | €30,346 | +€13,448 | +79.6% |
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 5 October 2026 via checked.be.