JUICY LETTERS: 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.
JUICY LETTERS
Largest movements
- Receivables within one year +€5,474
up €5,474 (+276.3%), from €1,981 to €7,455
of which Trade receivables: +€5,645
- Cash +€5,439
up €5,439 (+289.8%), from €1,876 to €7,315
mainly Net result for the year (+€6,424) and Deferred charges and accrued income (+€4,750)
- Deferred charges and accrued income -€4,750
down €4,750 (-100.0%), from €4,750 to €0
- Tangible fixed assets -€1,773
down €1,773 (-43.0%), from €4,119 to €2,346
- Current investments +€1,002
up €1,002 (+111353.3%), from €1 to €1,003
- Profit (loss) carried forward +€6,424
up €6,424 (+24332.8%), from €26 to €6,450
- Other debts -€2,495
down €2,495 (-67.7%), from €3,683 to €1,188
- Tax, wage and social debts +€1,954
up €1,954 (+114.8%), from €1,702 to €3,656
- Trade debts -€1,051
down €1,051 (-63.6%), from €1,652 to €602
- Short-term financial debts +€560
up €560 (+84.4%), from €664 to €1,224
- Gross operating margin +€11,210
up €11,210 (+4596.2%), from €244 to €11,454
- Taxes +€2,389
up €2,389 (+645664.9%), from €0 to €2,389
- Depreciation +€638
up €638 (+56.2%), from €1,135 to €1,773
- Other operating charges -€137
down €137 (-15.2%), from €902 to €765
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 | €12,728 | €18,119 | +€5,392 | +42.4% |
| Fixed assets | 21/28 | €4,119 | €2,346 | -€1,773 | -43.0% |
| Tangible fixed assets | 22/27 | €4,119 | €2,346 | -€1,773 | -43.0% |
| Furniture and vehicles | 24 | €4,119 | €2,346 | -€1,773 | -43.0% |
| Current assets | 29/58 | €8,608 | €15,773 | +€7,165 | +83.2% |
| Amounts receivable within one year | 40/41 | €1,981 | €7,455 | +€5,474 | +276.3% |
| Trade receivables | 40 | €1,763 | €7,408 | +€5,645 | +320.2% |
| Other amounts receivable | 41 | €218 | €47 | -€171 | -78.6% |
| Current investments | 50/53 | €1 | €1,003 | +€1,002 | +111353.3% |
| Cash at bank and in hand | 54/58 | €1,876 | €7,315 | +€5,439 | +289.8% |
| Deferred charges and accrued income | 490/1 | €4,750 | €0 | -€4,750 | -100.0% |
| Total equity and liabilities | 10/49 | €12,728 | €18,119 | +€5,392 | +42.4% |
| Equity | 10/15 | €5,026 | €11,450 | +€6,424 | +127.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26 | €6,450 | +€6,424 | +24332.8% |
| Amounts payable | 17/49 | €7,701 | €6,669 | -€1,032 | -13.4% |
| Amounts payable within one year | 42/48 | €7,701 | €6,669 | -€1,032 | -13.4% |
| Financial debts | 43 | €664 | €1,224 | +€560 | +84.4% |
| Credit institutions | 430/8 | €664 | €1,224 | +€560 | +84.4% |
| Trade debts | 44 | €1,652 | €602 | -€1,051 | -63.6% |
| Suppliers | 440/4 | €1,652 | €602 | -€1,051 | -63.6% |
| Taxes, remuneration and social security | 45 | €1,702 | €3,656 | +€1,954 | +114.8% |
| Taxes | 450/3 | €1,702 | €3,656 | +€1,954 | +114.8% |
| Other amounts payable | 47/48 | €3,683 | €1,188 | -€2,495 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,135 | €1,773 | +€638 | +56.2% |
| Other operating charges | 640/8 | €902 | €765 | -€137 | -15.2% |
| Gross operating margin | 9900 | €244 | €11,454 | +€11,210 | +4596.2% |
| Operating profit (loss) | 9901 | -€1,793 | €8,916 | +€10,709 | |
| Financial income | 75/76B | €5 | €16 | +€11 | +205.9% |
| Recurring financial income | 75 | €5 | €16 | +€11 | +205.9% |
| Financial charges | 65/66B | €52 | €119 | +€67 | +129.9% |
| Recurring financial charges | 65 | €52 | €119 | +€67 | +129.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,840 | €8,813 | +€10,653 | |
| Income taxes | 67/77 | €0 | €2,389 | +€2,389 | +645664.9% |
| Profit (loss) for the period | 9904 | -€1,840 | €6,424 | +€8,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,840 | €6,424 | +€8,264 |
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.