JUAN BEHEER: 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.
JUAN BEHEER
Largest movements
- Cash +€316
up €316 (+1,273%), from €25 to €341
mainly Other debts (+€1,145) and Investment in fixed assets (net) (+€30)
- Financial fixed assets -€30
no longer reported in 2025 (was €30)
- Other debts +€1,145
up €1,145 (+39.9%), from €2,872 to €4,017
- Profit (loss) carried forward -€859
down €859 (-22.5%), from -€3,817 to -€4,677
- Financial charges +€120
new in 2025: €120
- Gross operating margin +€49
up €49 (+6.7%), from -€726 to -€678
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 | €55 | €341 | +€286 | +521% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €30 | - | -€30 | |
| Financial fixed assets | 28 | €30 | - | -€30 | |
| Current assets | 29/58 | €25 | €341 | +€316 | +1,273% |
| Cash at bank and in hand | 54/58 | €25 | €341 | +€316 | +1,273% |
| Total equity and liabilities | 10/49 | €55 | €341 | +€286 | +521% |
| Equity | 10/15 | -€2,817 | -€3,677 | -€859 | -30.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,817 | -€4,677 | -€859 | -22.5% |
| Amounts payable | 17/49 | €2,872 | €4,017 | +€1,145 | +39.9% |
| Amounts payable within one year | 42/48 | €2,872 | €4,017 | +€1,145 | +39.9% |
| Other amounts payable | 47/48 | €2,872 | €4,017 | +€1,145 | +39.9% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€726 | -€678 | +€49 | +6.7% |
| Operating profit (loss) | 9901 | -€788 | -€740 | +€49 | +6.2% |
| Financial charges | 65/66B | - | €120 | +€120 | |
| Recurring financial charges | 65 | - | €120 | +€120 | |
| Profit (loss) for the period before taxes | 9903 | -€788 | -€859 | -€71 | -9.0% |
| Profit (loss) for the period | 9904 | -€788 | -€859 | -€71 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€788 | -€859 | -€71 | -9.0% |
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 16 October 2026 via checked.be.