JOUNIAUX: 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.
JOUNIAUX
Largest movements
- Cash +€7,194
up €7,194 (+32.3%), from €22,264 to €29,459
mainly Receivables within one year (+€6,026) and Net result for the year (+€3,587)
- Receivables within one year -€6,026
down €6,026 (-100%), from €6,026 to €0
- Deferred charges and accrued income +€584
new in 2025: €584
- Trade debts -€4,407
down €4,407 (-87.5%), from €5,035 to €628
- Profit (loss) carried forward +€2,754
up €2,754 (+29.8%), from €9,251 to €12,005
- Other debts +€1,992
up €1,992 (+116%), from €1,711 to €3,703
- Tax, wage and social debts +€938
up €938 (+10.1%), from €9,274 to €10,213
- Accrued charges and deferred income +€404
up €404 (+50.7%), from €796 to €1,200
- Gross operating margin -€5,730
down €5,730 (-40.5%), from €14,164 to €8,434
- Taxes -€1,038
down €1,038 (-30.9%), from €3,358 to €2,320
- Financial charges +€715
up €715 (+60.2%), from €1,188 to €1,904
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 | €28,568 | €30,249 | +€1,681 | +5.9% |
| Fixed assets | 21/28 | €278 | €207 | -€71 | -25.6% |
| Tangible fixed assets | 22/27 | €278 | €207 | -€71 | -25.6% |
| Furniture and vehicles | 24 | €278 | €207 | -€71 | -25.6% |
| Current assets | 29/58 | €28,290 | €30,042 | +€1,752 | +6.2% |
| Amounts receivable within one year | 40/41 | €6,026 | €0 | -€6,026 | -100% |
| Trade receivables | 40 | €6,026 | €0 | -€6,026 | -100% |
| Cash at bank and in hand | 54/58 | €22,264 | €29,459 | +€7,194 | +32.3% |
| Deferred charges and accrued income | 490/1 | - | €584 | +€584 | |
| Total equity and liabilities | 10/49 | €28,568 | €30,249 | +€1,681 | +5.9% |
| Equity | 10/15 | €11,751 | €14,505 | +€2,754 | +23.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,251 | €12,005 | +€2,754 | +29.8% |
| Amounts payable | 17/49 | €16,816 | €15,744 | -€1,073 | -6.4% |
| Amounts payable within one year | 42/48 | €16,020 | €14,544 | -€1,476 | -9.2% |
| Trade debts | 44 | €5,035 | €628 | -€4,407 | -87.5% |
| Suppliers | 440/4 | €5,035 | €628 | -€4,407 | -87.5% |
| Taxes, remuneration and social security | 45 | €9,274 | €10,213 | +€938 | +10.1% |
| Taxes | 450/3 | €9,274 | €10,213 | +€938 | +10.1% |
| Other amounts payable | 47/48 | €1,711 | €3,703 | +€1,992 | +116% |
| Accrued charges and deferred income | 492/3 | €796 | €1,200 | +€404 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €71 | +€64 | +946% |
| Other operating charges | 640/8 | €687 | €553 | -€134 | -19.5% |
| Gross operating margin | 9900 | €14,164 | €8,434 | -€5,730 | -40.5% |
| Operating profit (loss) | 9901 | €13,470 | €7,810 | -€5,660 | -42.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,188 | €1,904 | +€715 | +60.2% |
| Recurring financial charges | 65 | €1,188 | €1,904 | +€715 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €12,282 | €5,907 | -€6,375 | -51.9% |
| Income taxes | 67/77 | €3,358 | €2,320 | -€1,038 | -30.9% |
| Profit (loss) for the period | 9904 | €8,924 | €3,587 | -€5,338 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,924 | €3,587 | -€5,338 | -59.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.