JUANER: 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.
JUANER
Largest movements
- Cash +€4,940
up €4,940 (+10.9%), from €45,467 to €50,407
mainly Net result for the year (+€7,484) and Depreciation (+€1,267)
- Deferred charges and accrued income +€2,211
up €2,211 (+292.3%), from €756 to €2,967
- Tangible fixed assets +€933
up €933 (+49.4%), from €1,889 to €2,822
- Profit (loss) carried forward +€7,484
up €7,484, from -€4,878 to €2,607
- Trade debts +€854
up €854 (+23.0%), from €3,715 to €4,568
- Gross operating margin +€13,778
up €13,778 (+174.6%), from €7,890 to €21,668
- Staff costs +€2,691
up €2,691 (+44.0%), from €6,122 to €8,813
- Depreciation +€555
up €555 (+77.8%), from €713 to €1,267
- Other operating charges +€424
up €424 (+20.7%), from €2,044 to €2,468
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 | €49,064 | €57,259 | +€8,195 | +16.7% |
| Fixed assets | 21/28 | €1,889 | €2,822 | +€933 | +49.4% |
| Tangible fixed assets | 22/27 | €1,889 | €2,822 | +€933 | +49.4% |
| Plant, machinery and equipment | 23 | €1,889 | €2,822 | +€933 | +49.4% |
| Current assets | 29/58 | €47,175 | €54,437 | +€7,262 | +15.4% |
| Stocks and contracts in progress | 3 | €794 | €904 | +€111 | +13.9% |
| Stocks | 30/36 | €794 | €904 | +€111 | +13.9% |
| Amounts receivable within one year | 40/41 | €158 | €158 | = | 0.0% |
| Other amounts receivable | 41 | €158 | €158 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,467 | €50,407 | +€4,940 | +10.9% |
| Deferred charges and accrued income | 490/1 | €756 | €2,967 | +€2,211 | +292.3% |
| Total equity and liabilities | 10/49 | €49,064 | €57,259 | +€8,195 | +16.7% |
| Equity | 10/15 | €40,122 | €47,607 | +€7,484 | +18.7% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,878 | €2,607 | +€7,484 | |
| Amounts payable | 17/49 | €8,942 | €9,652 | +€710 | +7.9% |
| Amounts payable within one year | 42/48 | €8,942 | €9,652 | +€710 | +7.9% |
| Trade debts | 44 | €3,715 | €4,568 | +€854 | +23.0% |
| Suppliers | 440/4 | €3,715 | €4,568 | +€854 | +23.0% |
| Taxes, remuneration and social security | 45 | €4,851 | €4,770 | -€81 | -1.7% |
| Taxes | 450/3 | €2,355 | €2,143 | -€212 | -9.0% |
| Remuneration and social security | 454/9 | €2,496 | €2,626 | +€130 | +5.2% |
| Other amounts payable | 47/48 | €376 | €314 | -€62 | -16.6% |
| Remuneration, social security and pensions | 62 | €6,122 | €8,813 | +€2,691 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €1,267 | +€555 | +77.8% |
| Other operating charges | 640/8 | €2,044 | €2,468 | +€424 | +20.7% |
| Gross operating margin | 9900 | €7,890 | €21,668 | +€13,778 | +174.6% |
| Operating profit (loss) | 9901 | -€989 | €9,120 | +€10,109 | |
| Financial income | 75/76B | €179 | €0 | -€179 | -100.0% |
| Recurring financial income | 75 | €179 | €0 | -€179 | -100.0% |
| Non-recurring financial income | 76B | €179 | - | -€179 | |
| Financial charges | 65/66B | €1,373 | €1,460 | +€87 | +6.3% |
| Recurring financial charges | 65 | €1,373 | €1,460 | +€87 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,183 | €7,659 | +€9,842 | |
| Income taxes | 67/77 | €169 | €175 | +€6 | +3.5% |
| Profit (loss) for the period | 9904 | -€2,352 | €7,484 | +€9,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,352 | €7,484 | +€9,837 |
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 8 October 2026 via checked.be.