JOUNES: 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.
JOUNES
Largest movements
- Receivables within one year -€47,371
down €47,371 (-22.7%), from €209,032 to €161,661
of which Trade receivables: -€37,791
- Stocks and contracts +€13,571
up €13,571 (+66.1%), from €20,538 to €34,110
- Cash -€10,493
down €10,493 (-3.5%), from €298,078 to €287,586
mainly Trade debts (-€78,139) and Tax, wage and social debts (-€16,082)
- Trade debts -€78,139
down €78,139 (-62.1%), from €125,837 to €47,698
- Reserves +€46,972
up €46,972 (+21.0%), from €224,126 to €271,098
of which Distributable reserves: +€46,972
- Tax, wage and social debts -€16,082
down €16,082 (-20.8%), from €77,387 to €61,305
of which Taxes: -€12,899
- Gross operating margin -€32,885
down €32,885 (-17.2%), from €190,673 to €157,788
- Taxes -€15,819
down €15,819 (-38.8%), from €40,777 to €24,958
- Staff costs +€9,650
up €9,650 (+15.3%), from €63,150 to €72,800
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 | €598,132 | €550,884 | -€47,248 | -7.9% |
| Fixed assets | 21/28 | €70,484 | €67,528 | -€2,956 | -4.2% |
| Tangible fixed assets | 22/27 | €70,302 | €67,346 | -€2,956 | -4.2% |
| Land and buildings | 22 | €56,087 | €56,595 | +€508 | +0.9% |
| Plant, machinery and equipment | 23 | €951 | €583 | -€369 | -38.8% |
| Furniture and vehicles | 24 | €13,264 | €10,168 | -€3,096 | -23.3% |
| Financial fixed assets | 28 | €182 | €182 | = | 0.0% |
| Current assets | 29/58 | €527,648 | €483,356 | -€44,292 | -8.4% |
| Stocks and contracts in progress | 3 | €20,538 | €34,110 | +€13,571 | +66.1% |
| Stocks | 30/36 | €20,538 | €34,110 | +€13,571 | +66.1% |
| Amounts receivable within one year | 40/41 | €209,032 | €161,661 | -€47,371 | -22.7% |
| Trade receivables | 40 | €42,299 | €4,508 | -€37,791 | -89.3% |
| Other amounts receivable | 41 | €166,733 | €157,153 | -€9,580 | -5.7% |
| Cash at bank and in hand | 54/58 | €298,078 | €287,586 | -€10,493 | -3.5% |
| Total equity and liabilities | 10/49 | €598,132 | €550,884 | -€47,248 | -7.9% |
| Equity | 10/15 | €392,042 | €439,014 | +€46,972 | +12.0% |
| Contributions | 10/11 | €16,700 | €16,700 | = | 0.0% |
| Reserves | 13 | €224,126 | €271,098 | +€46,972 | +21.0% |
| Non-distributable reserves | 130/1 | €2,420 | €2,420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,420 | €2,420 | = | 0.0% |
| Distributable reserves | 133 | €221,707 | €268,678 | +€46,972 | +21.2% |
| Profit (loss) carried forward | 14 | €151,215 | €151,215 | = | 0.0% |
| Amounts payable | 17/49 | €206,090 | €111,870 | -€94,220 | -45.7% |
| Amounts payable within one year | 42/48 | €206,090 | €111,870 | -€94,220 | -45.7% |
| Trade debts | 44 | €125,837 | €47,698 | -€78,139 | -62.1% |
| Suppliers | 440/4 | €125,837 | €47,698 | -€78,139 | -62.1% |
| Taxes, remuneration and social security | 45 | €77,387 | €61,305 | -€16,082 | -20.8% |
| Taxes | 450/3 | €48,880 | €35,981 | -€12,899 | -26.4% |
| Remuneration and social security | 454/9 | €28,507 | €25,324 | -€3,183 | -11.2% |
| Other amounts payable | 47/48 | €2,867 | €2,867 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €63,150 | €72,800 | +€9,650 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,008 | €14,256 | +€1,248 | +9.6% |
| Other operating charges | 640/8 | €1,616 | €1,053 | -€563 | -34.8% |
| Gross operating margin | 9900 | €190,673 | €157,788 | -€32,885 | -17.2% |
| Operating profit (loss) | 9901 | €112,898 | €69,679 | -€43,220 | -38.3% |
| Financial income | 75/76B | €3,364 | €2,420 | -€944 | -28.1% |
| Recurring financial income | 75 | €3,364 | €2,420 | -€944 | -28.1% |
| Financial charges | 65/66B | €652 | €169 | -€483 | -74.1% |
| Recurring financial charges | 65 | €652 | €169 | -€483 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €115,611 | €71,930 | -€43,681 | -37.8% |
| Income taxes | 67/77 | €40,777 | €24,958 | -€15,819 | -38.8% |
| Profit (loss) for the period | 9904 | €74,834 | €46,972 | -€27,862 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,834 | €46,972 | -€27,862 | -37.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.