JUNAR: what changed
JUNAR
Largest movements
- Receivables within one year +€16,237
up €16,237 (+21.3%), from €76,394 to €92,631
of which Other amounts receivable: +€13,302
- Cash +€2,577
up €2,577 (+62.2%), from €4,141 to €6,718
mainly Net result for the year (+€13,228) and Tax, wage and social debts (+€3,571)
- Profit (loss) carried forward +€13,228
up €13,228 (+31.9%), from €41,507 to €54,735
- Tax, wage and social debts +€3,571
up €3,571 (+30.2%), from €11,829 to €15,399
- Trade debts +€2,015
up €2,015 (+57.7%), from €3,492 to €5,507
- Gross operating margin -€9,650
down €9,650 (-37.8%), from €25,545 to €15,895
- Taxes -€3,850
down €3,850 (-47.4%), from €8,128 to €4,278
- Financial income +€3,799
new in 2025: €3,799
- Other operating charges +€696
up €696 (+433%), from €161 to €857
- Financial charges -€278
down €278 (-17.2%), from €1,609 to €1,331
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,535 | €99,349 | +€18,813 | +23.4% |
| Current assets | 29/58 | €80,535 | €99,349 | +€18,813 | +23.4% |
| Amounts receivable within one year | 40/41 | €76,394 | €92,631 | +€16,237 | +21.3% |
| Trade receivables | 40 | €12,934 | €15,868 | +€2,934 | +22.7% |
| Other amounts receivable | 41 | €63,460 | €76,762 | +€13,302 | +21.0% |
| Cash at bank and in hand | 54/58 | €4,141 | €6,718 | +€2,577 | +62.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €80,535 | €99,349 | +€18,813 | +23.4% |
| Equity | 10/15 | €65,215 | €78,443 | +€13,228 | +20.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,508 | €17,508 | = | 0.0% |
| Distributable reserves | 133 | €17,508 | €17,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,507 | €54,735 | +€13,228 | +31.9% |
| Amounts payable | 17/49 | €15,320 | €20,906 | +€5,586 | +36.5% |
| Amounts payable within one year | 42/48 | €15,320 | €20,906 | +€5,586 | +36.5% |
| Trade debts | 44 | €3,492 | €5,507 | +€2,015 | +57.7% |
| Suppliers | 440/4 | €3,492 | €5,507 | +€2,015 | +57.7% |
| Taxes, remuneration and social security | 45 | €11,829 | €15,399 | +€3,571 | +30.2% |
| Taxes | 450/3 | €11,829 | €15,399 | +€3,571 | +30.2% |
| Other operating charges | 640/8 | €161 | €857 | +€696 | +433% |
| Gross operating margin | 9900 | €25,545 | €15,895 | -€9,650 | -37.8% |
| Operating profit (loss) | 9901 | €25,384 | €15,038 | -€10,347 | -40.8% |
| Financial income | 75/76B | - | €3,799 | +€3,799 | |
| Recurring financial income | 75 | - | €3,799 | +€3,799 | |
| Financial charges | 65/66B | €1,609 | €1,331 | -€278 | -17.2% |
| Recurring financial charges | 65 | €1,609 | €1,331 | -€278 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €23,775 | €17,505 | -€6,270 | -26.4% |
| Income taxes | 67/77 | €8,128 | €4,278 | -€3,850 | -47.4% |
| Profit (loss) for the period | 9904 | €15,648 | €13,228 | -€2,420 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,648 | €13,228 | -€2,420 | -15.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.