JUNCTA: 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.
JUNCTA
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€66,109
up €66,109 (+104%), from €63,292 to €129,400
mainly Current investments (+€100,000) and Receivables within one year (+€2,225)
- Receivables within one year -€2,225
down €2,225 (-34.3%), from €6,492 to €4,267
- Profit (loss) carried forward -€17,508
down €17,508, from €16,808 to -€700
- Tax, wage and social debts -€17,141
down €17,141 (-99.0%), from €17,317 to €176
- Other debts -€1,927
no longer reported in 2025 (was €1,927)
- Gross operating margin -€38,112
down €38,112, from €21,476 to -€16,637
- Taxes -€4,257
down €4,257 (-96.0%), from €4,433 to €176
- Financial income -€678
down €678 (-59.5%), from €1,141 to €462
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 | €171,178 | €135,042 | -€36,136 | -21.1% |
| Fixed assets | 21/28 | €818 | €690 | -€128 | -15.6% |
| Tangible fixed assets | 22/27 | €818 | €690 | -€128 | -15.6% |
| Plant, machinery and equipment | 23 | €818 | €690 | -€128 | -15.6% |
| Current assets | 29/58 | €170,360 | €134,352 | -€36,008 | -21.1% |
| Amounts receivable within one year | 40/41 | €6,492 | €4,267 | -€2,225 | -34.3% |
| Other amounts receivable | 41 | €6,492 | €4,267 | -€2,225 | -34.3% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €63,292 | €129,400 | +€66,109 | +104% |
| Deferred charges and accrued income | 490/1 | €576 | €685 | +€108 | +18.8% |
| Total equity and liabilities | 10/49 | €171,178 | €135,042 | -€36,136 | -21.1% |
| Equity | 10/15 | €151,933 | €134,425 | -€17,508 | -11.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €133,125 | €133,125 | = | 0.0% |
| Distributable reserves | 133 | €133,125 | €133,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,808 | -€700 | -€17,508 | |
| Amounts payable | 17/49 | €19,245 | €617 | -€18,628 | -96.8% |
| Amounts payable within one year | 42/48 | €19,245 | €617 | -€18,628 | -96.8% |
| Trade debts | 44 | - | €441 | +€441 | |
| Suppliers | 440/4 | - | €441 | +€441 | |
| Taxes, remuneration and social security | 45 | €17,317 | €176 | -€17,141 | -99.0% |
| Taxes | 450/3 | €17,317 | €176 | -€17,141 | -99.0% |
| Other amounts payable | 47/48 | €1,927 | - | -€1,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128 | €128 | = | 0.0% |
| Other operating charges | 640/8 | €260 | €209 | -€51 | -19.6% |
| Gross operating margin | 9900 | €21,476 | -€16,637 | -€38,112 | |
| Operating profit (loss) | 9901 | €21,088 | -€16,973 | -€38,061 | |
| Financial income | 75/76B | €1,141 | €462 | -€678 | -59.5% |
| Recurring financial income | 75 | €1,141 | €462 | -€678 | -59.5% |
| Financial charges | 65/66B | €987 | €821 | -€166 | -16.8% |
| Recurring financial charges | 65 | €987 | €821 | -€166 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €21,242 | -€17,332 | -€38,574 | |
| Income taxes | 67/77 | €4,433 | €176 | -€4,257 | -96.0% |
| Profit (loss) for the period | 9904 | €16,808 | -€17,508 | -€34,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,808 | -€17,508 | -€34,316 |
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 29 October 2026 via checked.be.