JUNA CONSULTING: 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 CONSULTING
Largest movements
- Cash -€2,446
down €2,446 (-10.3%), from €23,705 to €21,259
mainly Contributions, distributions and other (-€24,462) and Investment in fixed assets (net) (-€2,770)
- Receivables within one year -€1,915
down €1,915 (-13.5%), from €14,142 to €12,227
of which Trade receivables: -€6,300
- Profit (loss) carried forward -€6,593
down €6,593 (-21.7%), from €30,441 to €23,848
- Tax, wage and social debts +€3,057
up €3,057 (+177%), from €1,728 to €4,785
- Short-term financial debts -€1,443
down €1,443 (-41.2%), from €3,500 to €2,057
- Trade debts +€1,084
up €1,084 (+187%), from €581 to €1,664
- Gross operating margin +€12,805
up €12,805 (+84.3%), from €15,192 to €27,997
- Taxes +€3,136
up €3,136 (+75.7%), from €4,142 to €7,277
- Depreciation -€2,279
down €2,279 (-46.1%), from €4,946 to €2,667
- Financial charges +€511
up €511, from -€341 to €170
- Financial income +€414
up €414 (+106%), from €389 to €803
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 | €56,709 | €52,814 | -€3,895 | -6.9% |
| Fixed assets | 21/28 | €18,287 | €18,390 | +€103 | +0.6% |
| Tangible fixed assets | 22/27 | €17,633 | €17,736 | +€103 | +0.6% |
| Furniture and vehicles | 24 | €2,751 | €1,996 | -€756 | -27.5% |
| Other tangible fixed assets | 26 | €14,882 | €15,740 | +€858 | +5.8% |
| Financial fixed assets | 28 | €654 | €654 | = | 0.0% |
| Current assets | 29/58 | €38,422 | €34,424 | -€3,998 | -10.4% |
| Amounts receivable within one year | 40/41 | €14,142 | €12,227 | -€1,915 | -13.5% |
| Trade receivables | 40 | €6,300 | €0 | -€6,300 | -100% |
| Other amounts receivable | 41 | €7,842 | €12,227 | +€4,385 | +55.9% |
| Cash at bank and in hand | 54/58 | €23,705 | €21,259 | -€2,446 | -10.3% |
| Deferred charges and accrued income | 490/1 | €575 | €938 | +€363 | +63.2% |
| Total equity and liabilities | 10/49 | €56,709 | €52,814 | -€3,895 | -6.9% |
| Equity | 10/15 | €50,901 | €44,308 | -€6,593 | -13.0% |
| 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 | €30,441 | €23,848 | -€6,593 | -21.7% |
| Amounts payable | 17/49 | €5,808 | €8,506 | +€2,698 | +46.4% |
| Amounts payable within one year | 42/48 | €5,808 | €8,506 | +€2,698 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,500 | €2,057 | -€1,443 | -41.2% |
| Credit institutions | 430/8 | €3,500 | €2,057 | -€1,443 | -41.2% |
| Trade debts | 44 | €581 | €1,664 | +€1,084 | +187% |
| Suppliers | 440/4 | €581 | €1,664 | +€1,084 | +187% |
| Taxes, remuneration and social security | 45 | €1,728 | €4,785 | +€3,057 | +177% |
| Taxes | 450/3 | €1,728 | €4,785 | +€3,057 | +177% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,946 | €2,667 | -€2,279 | -46.1% |
| Other operating charges | 640/8 | €855 | €816 | -€39 | -4.6% |
| Gross operating margin | 9900 | €15,192 | €27,997 | +€12,805 | +84.3% |
| Operating profit (loss) | 9901 | €9,391 | €24,513 | +€15,123 | +161% |
| Financial income | 75/76B | €389 | €803 | +€414 | +106% |
| Recurring financial income | 75 | €389 | €803 | +€414 | +106% |
| Financial charges | 65/66B | -€341 | €170 | +€511 | |
| Recurring financial charges | 65 | -€341 | €170 | +€511 | |
| Profit (loss) for the period before taxes | 9903 | €10,121 | €25,147 | +€15,026 | +148% |
| Income taxes | 67/77 | €4,142 | €7,277 | +€3,136 | +75.7% |
| Profit (loss) for the period | 9904 | €5,979 | €17,869 | +€11,890 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €5,979 | €17,869 | +€11,890 | +199% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.