J'UST SOLUTIONS: 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.
J'UST SOLUTIONS
Largest movements
- Cash +€89,886
up €89,886 (+384.8%), from €23,357 to €113,243
mainly Net result for the year (+€60,268) and Receivables within one year (+€23,718)
- Receivables within one year -€23,718
down €23,718 (-56.6%), from €41,934 to €18,216
of which Trade receivables: -€22,910
- Tangible fixed assets +€8,102
up €8,102 (+205.1%), from €3,950 to €12,052
of which Furniture and vehicles: +€8,217
- Profit (loss) carried forward +€59,409
up €59,409 (+108.5%), from €54,766 to €114,174
- Trade debts +€11,949
up €11,949 (+852.6%), from €1,402 to €13,351
- Tax, wage and social debts +€2,975
up €2,975 (+28.2%), from €10,548 to €13,523
- Gross operating margin +€14,507
up €14,507 (+20.0%), from €72,639 to €87,146
- Taxes +€4,379
up €4,379 (+31.0%), from €14,117 to €18,496
- Other operating charges +€3,658
up €3,658 (+182.9%), from €2,000 to €5,659
- Depreciation +€2,164
up €2,164 (+409.0%), from €529 to €2,693
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 | €70,549 | €144,907 | +€74,359 | +105.4% |
| Formation expenses | 20 | €1,308 | €977 | -€331 | -25.3% |
| Fixed assets | 21/28 | €3,950 | €12,052 | +€8,102 | +205.1% |
| Tangible fixed assets | 22/27 | €3,950 | €12,052 | +€8,102 | +205.1% |
| Furniture and vehicles | 24 | €2,808 | €11,025 | +€8,217 | +292.7% |
| Other tangible fixed assets | 26 | €1,142 | €1,028 | -€115 | -10.0% |
| Current assets | 29/58 | €65,291 | €131,879 | +€66,588 | +102.0% |
| Amounts receivable within one year | 40/41 | €41,934 | €18,216 | -€23,718 | -56.6% |
| Trade receivables | 40 | €38,997 | €16,087 | -€22,910 | -58.7% |
| Other amounts receivable | 41 | €2,937 | €2,130 | -€808 | -27.5% |
| Cash at bank and in hand | 54/58 | €23,357 | €113,243 | +€89,886 | +384.8% |
| Deferred charges and accrued income | 490/1 | - | €419 | +€419 | |
| Total equity and liabilities | 10/49 | €70,549 | €144,907 | +€74,359 | +105.4% |
| Equity | 10/15 | €57,766 | €117,174 | +€59,409 | +102.8% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,766 | €114,174 | +€59,409 | +108.5% |
| Amounts payable | 17/49 | €12,783 | €27,733 | +€14,950 | +117.0% |
| Amounts payable within one year | 42/48 | €12,783 | €27,733 | +€14,950 | +117.0% |
| Trade debts | 44 | €1,402 | €13,351 | +€11,949 | +852.6% |
| Suppliers | 440/4 | €1,402 | €13,351 | +€11,949 | +852.6% |
| Taxes, remuneration and social security | 45 | €10,548 | €13,523 | +€2,975 | +28.2% |
| Taxes | 450/3 | €10,548 | €13,523 | +€2,975 | +28.2% |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €2,693 | +€2,164 | +409.0% |
| Other operating charges | 640/8 | €2,000 | €5,659 | +€3,658 | +182.9% |
| Gross operating margin | 9900 | €72,639 | €87,146 | +€14,507 | +20.0% |
| Operating profit (loss) | 9901 | €70,109 | €78,794 | +€8,685 | +12.4% |
| Financial income | 75/76B | €83 | €85 | +€2 | +2.8% |
| Recurring financial income | 75 | €83 | €85 | +€2 | +2.8% |
| Financial charges | 65/66B | €191 | €115 | -€76 | -39.7% |
| Recurring financial charges | 65 | €191 | €115 | -€76 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €70,001 | €78,764 | +€8,763 | +12.5% |
| Income taxes | 67/77 | €14,117 | €18,496 | +€4,379 | +31.0% |
| Profit (loss) for the period | 9904 | €55,883 | €60,268 | +€4,384 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,883 | €60,268 | +€4,384 | +7.8% |
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 7 October 2026 via checked.be.