IUSTICA.BE: 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.
IUSTICA.BE
Largest movements
- Receivables within one year -€41,123
down €41,123 (-19.4%), from €211,981 to €170,858
of which Trade receivables: -€38,810
- Cash +€9,871
up €9,871 (+56.6%), from €17,437 to €27,308
mainly Receivables within one year (+€41,123) and Deferred charges and accrued income (+€8,954)
- Deferred charges and accrued income -€8,954
no longer reported in 2025 (was €8,954)
- Trade debts -€36,221
down €36,221 (-61.5%), from €58,929 to €22,708
- Other debts -€3,545
down €3,545 (-2.3%), from €152,817 to €149,272
- Write-downs -€59,568
down €59,568 (-86.7%), from €68,720 to €9,153
- Gross operating margin -€45,375
down €45,375 (-60.3%), from €75,272 to €29,897
- Other operating charges +€19,675
new in 2025: €19,675
- Taxes -€1,352
down €1,352 (-82.0%), from €1,648 to €297
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.
Derived cash bridge
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 | €244,221 | €204,016 | -€40,206 | -16.5% |
| Fixed assets | 21/28 | €5,850 | €5,850 | = | 0.0% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €238,371 | €198,166 | -€40,206 | -16.9% |
| Amounts receivable within one year | 40/41 | €211,981 | €170,858 | -€41,123 | -19.4% |
| Trade receivables | 40 | €189,581 | €150,770 | -€38,810 | -20.5% |
| Other amounts receivable | 41 | €22,400 | €20,087 | -€2,313 | -10.3% |
| Cash at bank and in hand | 54/58 | €17,437 | €27,308 | +€9,871 | +56.6% |
| Deferred charges and accrued income | 490/1 | €8,954 | - | -€8,954 | |
| Total equity and liabilities | 10/49 | €244,221 | €204,016 | -€40,206 | -16.5% |
| Equity | 10/15 | €30,947 | €31,739 | +€792 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,538 | €8,538 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €6,663 | €6,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,209 | €17,001 | +€792 | +4.9% |
| Amounts payable | 17/49 | €213,274 | €172,276 | -€40,998 | -19.2% |
| Amounts payable within one year | 42/48 | €213,274 | €172,276 | -€40,998 | -19.2% |
| Trade debts | 44 | €58,929 | €22,708 | -€36,221 | -61.5% |
| Suppliers | 440/4 | €58,929 | €22,708 | -€36,221 | -61.5% |
| Taxes, remuneration and social security | 45 | €1,529 | €297 | -€1,232 | -80.6% |
| Taxes | 450/3 | €1,529 | €297 | -€1,232 | -80.6% |
| Other amounts payable | 47/48 | €152,817 | €149,272 | -€3,545 | -2.3% |
| Remuneration, social security and pensions | 62 | €334 | - | -€334 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €68,720 | €9,153 | -€59,568 | -86.7% |
| Other operating charges | 640/8 | - | €19,675 | +€19,675 | |
| Non-recurring operating charges | 66A | €384 | - | -€384 | |
| Gross operating margin | 9900 | €75,272 | €29,897 | -€45,375 | -60.3% |
| Operating profit (loss) | 9901 | €5,833 | €1,069 | -€4,764 | -81.7% |
| Financial income | 75/76B | €5 | €300 | +€296 | +6,568% |
| Recurring financial income | 75 | €5 | €300 | +€296 | +6,568% |
| Financial charges | 65/66B | €326 | €281 | -€45 | -13.9% |
| Recurring financial charges | 65 | €326 | €281 | -€45 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €5,511 | €1,089 | -€4,423 | -80.2% |
| Income taxes | 67/77 | €1,648 | €297 | -€1,352 | -82.0% |
| Profit (loss) for the period | 9904 | €3,863 | €792 | -€3,071 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,863 | €792 | -€3,071 | -79.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.