JUNA HOEVE: 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 HOEVE
Largest movements
- Tangible fixed assets -€52,707
down €52,707 (-4.0%), from €1.3m to €1.3m
of which Land and buildings: -€43,481
- Stocks and contracts -€16,500
down €16,500 (-8.9%), from €185,432 to €168,932
- Profit (loss) carried forward -€62,038
down €62,038 (-23.0%), from -€269,225 to -€331,263
- Depreciation +€6,695
up €6,695 (+14.6%), from €46,012 to €52,707
- Gross operating margin +€4,999
up €4,999 (+47.3%), from -€10,576 to -€5,577
- Other operating charges +€289
up €289 (+8.7%), from €3,317 to €3,606
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 | €1,523,590 | €1,456,327 | -€67,263 | -4.4% |
| Fixed assets | 21/28 | €1,325,838 | €1,273,266 | -€52,572 | -4.0% |
| Tangible fixed assets | 22/27 | €1,325,688 | €1,272,981 | -€52,707 | -4.0% |
| Land and buildings | 22 | €1,282,449 | €1,238,968 | -€43,481 | -3.4% |
| Plant, machinery and equipment | 23 | €1,420 | €979 | -€441 | -31.1% |
| Furniture and vehicles | 24 | €41,820 | €33,035 | -€8,785 | -21.0% |
| Financial fixed assets | 28 | €150 | €285 | +€135 | +90.0% |
| Current assets | 29/58 | €197,752 | €183,060 | -€14,691 | -7.4% |
| Stocks and contracts in progress | 3 | €185,432 | €168,932 | -€16,500 | -8.9% |
| Stocks | 30/36 | €185,432 | €168,932 | -€16,500 | -8.9% |
| Amounts receivable within one year | 40/41 | €8,175 | €300 | -€7,875 | -96.3% |
| Trade receivables | 40 | €1,417 | €300 | -€1,117 | -78.8% |
| Other amounts receivable | 41 | €6,758 | €0 | -€6,758 | -100% |
| Cash at bank and in hand | 54/58 | €2,590 | €11,476 | +€8,886 | +343% |
| Deferred charges and accrued income | 490/1 | €1,555 | €2,352 | +€797 | +51.3% |
| Total equity and liabilities | 10/49 | €1,523,590 | €1,456,327 | -€67,263 | -4.4% |
| Equity | 10/15 | -€248,122 | -€310,159 | -€62,038 | -25.0% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €8,903 | €8,903 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €8,903 | €8,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€269,225 | -€331,263 | -€62,038 | -23.0% |
| Amounts payable | 17/49 | €1,771,712 | €1,766,486 | -€5,226 | -0.3% |
| Amounts payable within one year | 42/48 | €1,771,702 | €1,766,486 | -€5,216 | -0.3% |
| Trade debts | 44 | €6,210 | €1,954 | -€4,256 | -68.5% |
| Suppliers | 440/4 | €6,210 | €1,954 | -€4,256 | -68.5% |
| Taxes, remuneration and social security | 45 | €63 | €111 | +€48 | +76.8% |
| Taxes | 450/3 | €63 | €111 | +€48 | +76.8% |
| Other amounts payable | 47/48 | €1,765,429 | €1,764,421 | -€1,008 | -0.1% |
| Accrued charges and deferred income | 492/3 | €10 | €0 | -€10 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,012 | €52,707 | +€6,695 | +14.6% |
| Other operating charges | 640/8 | €3,317 | €3,606 | +€289 | +8.7% |
| Gross operating margin | 9900 | -€10,576 | -€5,577 | +€4,999 | +47.3% |
| Operating profit (loss) | 9901 | -€59,905 | -€61,890 | -€1,985 | -3.3% |
| Financial income | 75/76B | €5 | €3 | -€3 | -52.7% |
| Recurring financial income | 75 | €5 | €3 | -€3 | -52.7% |
| Financial charges | 65/66B | €226 | €151 | -€75 | -33.3% |
| Recurring financial charges | 65 | €226 | €151 | -€75 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€60,125 | -€62,038 | -€1,913 | -3.2% |
| Profit (loss) for the period | 9904 | -€60,125 | -€62,038 | -€1,913 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,125 | -€62,038 | -€1,913 | -3.2% |
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 18 October 2026 via checked.be.