JUNA: 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.
JUNA
Largest movements
- Cash +€178,066
up €178,066 (+10.8%), from €1.6m to €1.8m
mainly Net result for the year (+€196,473) and Receivables within one year (+€9,950)
- Reserves +€196,473
up €196,473 (+11.7%), from €1.7m to €1.9m
- Tax, wage and social debts -€27,084
down €27,084 (-81.1%), from €33,412 to €6,328
- Financial income +€94,611
up €94,611, from €0 to €94,611
- Gross operating margin -€86,749
down €86,749 (-29.3%), from €296,364 to €209,615
- Taxes +€7,013
up €7,013 (+7.7%), from €90,993 to €98,006
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 | €1,713,750 | €1,889,377 | +€175,627 | +10.2% |
| Fixed assets | 21/28 | €20,487 | €16,455 | -€4,032 | -19.7% |
| Tangible fixed assets | 22/27 | €20,487 | €16,455 | -€4,032 | -19.7% |
| Land and buildings | 22 | €16,984 | €13,124 | -€3,860 | -22.7% |
| Furniture and vehicles | 24 | €3,503 | €3,332 | -€172 | -4.9% |
| Current assets | 29/58 | €1,693,263 | €1,872,922 | +€179,659 | +10.6% |
| Amounts receivable within one year | 40/41 | €42,403 | €32,453 | -€9,950 | -23.5% |
| Trade receivables | 40 | €42,350 | €12,100 | -€30,250 | -71.4% |
| Other amounts receivable | 41 | €53 | €20,353 | +€20,300 | +38171.3% |
| Cash at bank and in hand | 54/58 | €1,645,256 | €1,823,322 | +€178,066 | +10.8% |
| Deferred charges and accrued income | 490/1 | €5,605 | €17,148 | +€11,543 | +206.0% |
| Total equity and liabilities | 10/49 | €1,713,750 | €1,889,377 | +€175,627 | +10.2% |
| Equity | 10/15 | €1,678,351 | €1,874,824 | +€196,473 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,672,151 | €1,868,624 | +€196,473 | +11.7% |
| Distributable reserves | 133 | €1,672,151 | €1,868,624 | +€196,473 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,399 | €14,553 | -€20,846 | -58.9% |
| Amounts payable within one year | 42/48 | €35,399 | €14,553 | -€20,846 | -58.9% |
| Financial debts | 43 | €1,740 | €1,972 | +€232 | +13.3% |
| Credit institutions | 430/8 | €1,740 | €1,972 | +€232 | +13.3% |
| Trade debts | 44 | €10 | €2,671 | +€2,661 | +26607.4% |
| Suppliers | 440/4 | €10 | €2,671 | +€2,661 | +26607.4% |
| Taxes, remuneration and social security | 45 | €33,412 | €6,328 | -€27,084 | -81.1% |
| Taxes | 450/3 | €33,412 | €6,328 | -€27,084 | -81.1% |
| Other amounts payable | 47/48 | €238 | €3,583 | +€3,345 | +1408.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,679 | €5,269 | +€1,590 | +43.2% |
| Other operating charges | 640/8 | €3,146 | €4,304 | +€1,158 | +36.8% |
| Gross operating margin | 9900 | €296,364 | €209,615 | -€86,749 | -29.3% |
| Operating profit (loss) | 9901 | €289,539 | €200,042 | -€89,497 | -30.9% |
| Financial income | 75/76B | €0 | €94,611 | +€94,611 | |
| Recurring financial income | 75 | €0 | €94,611 | +€94,611 | |
| Financial charges | 65/66B | €197 | €174 | -€23 | -11.9% |
| Recurring financial charges | 65 | €197 | €174 | -€23 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €289,342 | €294,479 | +€5,138 | +1.8% |
| Income taxes | 67/77 | €90,993 | €98,006 | +€7,013 | +7.7% |
| Profit (loss) for the period | 9904 | €198,349 | €196,473 | -€1,875 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €198,349 | €196,473 | -€1,875 | -0.9% |
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 11 October 2026 via checked.be.