JudiMinnoy: 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.
JudiMinnoy
Largest movements
- Receivables within one year -€19,889
down €19,889 (-84.2%), from €23,616 to €3,727
of which Trade receivables: -€17,583
- Tangible fixed assets -€3,109
down €3,109 (-100%), from €3,109 to €0
- Cash +€491
up €491 (+165%), from €298 to €789
mainly Receivables within one year (+€19,889) and Depreciation (+€3,109)
- Trade debts -€17,737
down €17,737 (-92.4%), from €19,201 to €1,464
- Profit (loss) carried forward -€4,769
down €4,769, from €167 to -€4,602
- Gross operating margin -€6,823
down €6,823 (-98.6%), from €6,917 to €94
- Depreciation -€3,865
down €3,865 (-55.4%), from €6,974 to €3,109
- Other operating charges +€1,030
up €1,030 (+161%), from €640 to €1,670
- Financial charges -€240
down €240 (-74.1%), from €325 to €84
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,022 | €4,516 | -€22,506 | -83.3% |
| Fixed assets | 21/28 | €3,109 | €0 | -€3,109 | -100% |
| Tangible fixed assets | 22/27 | €3,109 | €0 | -€3,109 | -100% |
| Furniture and vehicles | 24 | €3,109 | €0 | -€3,109 | -100% |
| Current assets | 29/58 | €23,914 | €4,516 | -€19,398 | -81.1% |
| Amounts receivable within one year | 40/41 | €23,616 | €3,727 | -€19,889 | -84.2% |
| Trade receivables | 40 | €21,302 | €3,720 | -€17,583 | -82.5% |
| Other amounts receivable | 41 | €2,313 | €8 | -€2,306 | -99.7% |
| Cash at bank and in hand | 54/58 | €298 | €789 | +€491 | +165% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €27,022 | €4,516 | -€22,506 | -83.3% |
| Equity | 10/15 | €2,167 | -€2,602 | -€4,769 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167 | -€4,602 | -€4,769 | |
| Amounts payable | 17/49 | €24,855 | €7,118 | -€17,737 | -71.4% |
| Amounts payable within one year | 42/48 | €23,855 | €6,118 | -€17,737 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €19,201 | €1,464 | -€17,737 | -92.4% |
| Suppliers | 440/4 | €19,201 | €1,464 | -€17,737 | -92.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,654 | €4,654 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,974 | €3,109 | -€3,865 | -55.4% |
| Other operating charges | 640/8 | €640 | €1,670 | +€1,030 | +161% |
| Gross operating margin | 9900 | €6,917 | €94 | -€6,823 | -98.6% |
| Operating profit (loss) | 9901 | -€697 | -€4,685 | -€3,988 | -572% |
| Financial charges | 65/66B | €325 | €84 | -€240 | -74.1% |
| Recurring financial charges | 65 | €325 | €84 | -€240 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,022 | -€4,769 | -€3,748 | -367% |
| Profit (loss) for the period | 9904 | -€1,022 | -€4,769 | -€3,748 | -367% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,022 | -€4,769 | -€3,748 | -367% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.