JUANITO: 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.
JUANITO
Largest movements
- Current investments -€4,536
down €4,536 (-78.4%), from €5,784 to €1,249
- Cash +€1,017
up €1,017 (+38.7%), from €2,632 to €3,649
mainly Current investments (+€4,536) and Trade debts (+€680)
- Tangible fixed assets +€422
up €422 (+199%), from €212 to €634
of which Plant, machinery and equipment: +€634
- Receivables within one year -€196
down €196 (-16.9%), from €1,164 to €968
of which Other amounts receivable: -€196
- Profit (loss) carried forward -€3,324
down €3,324 (-21.1%), from -€15,722 to -€19,047
- Trade debts +€680
up €680 (+188%), from €361 to €1,041
- Other debts -€529
down €529 (-12.3%), from €4,294 to €3,766
- Tax, wage and social debts -€119
down €119 (-29.8%), from €399 to €280
- Gross operating margin +€2,412
up €2,412 (+41.2%), from -€5,847 to -€3,436
- Other operating charges -€772
no longer reported in 2025 (was €772)
- Depreciation -€453
down €453 (-95.8%), from €473 to €20
- Financial income -€258
down €258 (-51.4%), from €503 to €244
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 | €9,792 | €6,500 | -€3,292 | -33.6% |
| Fixed assets | 21/28 | €212 | €634 | +€422 | +199% |
| Tangible fixed assets | 22/27 | €212 | €634 | +€422 | +199% |
| Plant, machinery and equipment | 23 | - | €634 | +€634 | |
| Furniture and vehicles | 24 | €212 | - | -€212 | |
| Current assets | 29/58 | €9,580 | €5,866 | -€3,715 | -38.8% |
| Amounts receivable within one year | 40/41 | €1,164 | €968 | -€196 | -16.9% |
| Trade receivables | 40 | €968 | €968 | = | 0.0% |
| Other amounts receivable | 41 | €196 | - | -€196 | |
| Current investments | 50/53 | €5,784 | €1,249 | -€4,536 | -78.4% |
| Cash at bank and in hand | 54/58 | €2,632 | €3,649 | +€1,017 | +38.7% |
| Total equity and liabilities | 10/49 | €9,792 | €6,500 | -€3,292 | -33.6% |
| Equity | 10/15 | €4,738 | €1,413 | -€3,324 | -70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,722 | -€19,047 | -€3,324 | -21.1% |
| Amounts payable | 17/49 | €5,054 | €5,086 | +€32 | +0.6% |
| Amounts payable within one year | 42/48 | €5,054 | €5,086 | +€32 | +0.6% |
| Trade debts | 44 | €361 | €1,041 | +€680 | +188% |
| Suppliers | 440/4 | €361 | €1,041 | +€680 | +188% |
| Taxes, remuneration and social security | 45 | €399 | €280 | -€119 | -29.8% |
| Taxes | 450/3 | €399 | €280 | -€119 | -29.8% |
| Other amounts payable | 47/48 | €4,294 | €3,766 | -€529 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €20 | -€453 | -95.8% |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | -€5,847 | -€3,436 | +€2,412 | +41.2% |
| Operating profit (loss) | 9901 | -€7,092 | -€3,455 | +€3,637 | +51.3% |
| Financial income | 75/76B | €503 | €244 | -€258 | -51.4% |
| Recurring financial income | 75 | €503 | €244 | -€258 | -51.4% |
| Financial charges | 65/66B | €87 | €113 | +€27 | +30.7% |
| Recurring financial charges | 65 | €87 | €113 | +€27 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,676 | -€3,324 | +€3,352 | +50.2% |
| Profit (loss) for the period | 9904 | -€6,676 | -€3,324 | +€3,352 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,676 | -€3,324 | +€3,352 | +50.2% |
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 18 October 2026 via checked.be.