Juncto: 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.
Juncto
Largest movements
- Deferred charges and accrued income +€47,543
up €47,543 (+23.3%), from €203,652 to €251,194
- Receivables within one year +€25,966
up €25,966 (+12.5%), from €207,287 to €233,253
of which Trade receivables: +€25,936
- Intangible fixed assets -€21,450
down €21,450 (-11.8%), from €182,178 to €160,728
- Cash +€9,872
up €9,872 (+16.6%), from €59,602 to €69,474
mainly Net result for the year (+€188,211) and Other debts (+€134,255)
- Other debts +€134,255
up €134,255 (+105%), from €128,120 to €262,375
- Trade debts -€124,183
down €124,183 (-85.1%), from €145,896 to €21,713
- Reserves +€88,211
up €88,211 (+45.8%), from €192,740 to €280,951
- Debts after one year -€60,481
no longer reported in 2024 (was €60,481)
- Tax, wage and social debts +€20,731
up €20,731 (+33.7%), from €61,520 to €82,251
of which Taxes: +€29,609
- Gross operating margin +€77,269
up €77,269 (+24.7%), from €312,209 to €389,478
- Staff costs -€46,418
down €46,418 (-26.2%), from €176,879 to €130,461
- Taxes +€8,648
up €8,648 (+25.1%), from €34,397 to €43,045
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €658,958 | €719,222 | +€60,264 | +9.1% |
| Fixed assets | 21/28 | €188,417 | €165,300 | -€23,117 | -12.3% |
| Intangible fixed assets | 21 | €182,178 | €160,728 | -€21,450 | -11.8% |
| Tangible fixed assets | 22/27 | €2,489 | €822 | -€1,667 | -67.0% |
| Furniture and vehicles | 24 | €2,489 | €822 | -€1,667 | -67.0% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €470,541 | €553,922 | +€83,381 | +17.7% |
| Amounts receivable within one year | 40/41 | €207,287 | €233,253 | +€25,966 | +12.5% |
| Trade receivables | 40 | €207,287 | €233,223 | +€25,936 | +12.5% |
| Other amounts receivable | 41 | - | €30 | +€30 | |
| Cash at bank and in hand | 54/58 | €59,602 | €69,474 | +€9,872 | +16.6% |
| Deferred charges and accrued income | 490/1 | €203,652 | €251,194 | +€47,543 | +23.3% |
| Total equity and liabilities | 10/49 | €658,958 | €719,222 | +€60,264 | +9.1% |
| Equity | 10/15 | €195,740 | €283,951 | +€88,211 | +45.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €192,740 | €280,951 | +€88,211 | +45.8% |
| Distributable reserves | 133 | €192,740 | €280,951 | +€88,211 | +45.8% |
| Amounts payable | 17/49 | €463,218 | €435,271 | -€27,947 | -6.0% |
| Amounts payable after more than one year | 17 | €60,481 | - | -€60,481 | |
| Financial debts | 170/4 | €60,481 | - | -€60,481 | |
| Amounts payable within one year | 42/48 | €393,837 | €426,821 | +€32,984 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €58,300 | €60,481 | +€2,181 | +3.7% |
| Trade debts | 44 | €145,896 | €21,713 | -€124,183 | -85.1% |
| Suppliers | 440/4 | €145,896 | €21,713 | -€124,183 | -85.1% |
| Taxes, remuneration and social security | 45 | €61,520 | €82,251 | +€20,731 | +33.7% |
| Taxes | 450/3 | €39,236 | €68,845 | +€29,609 | +75.5% |
| Remuneration and social security | 454/9 | €22,284 | €13,407 | -€8,878 | -39.8% |
| Other amounts payable | 47/48 | €128,120 | €262,375 | +€134,255 | +105% |
| Accrued charges and deferred income | 492/3 | €8,900 | €8,450 | -€450 | -5.1% |
| Remuneration, social security and pensions | 62 | €176,879 | €130,461 | -€46,418 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,117 | €23,117 | = | 0.0% |
| Other operating charges | 640/8 | €2,021 | €387 | -€1,634 | -80.8% |
| Gross operating margin | 9900 | €312,209 | €389,478 | +€77,269 | +24.7% |
| Operating profit (loss) | 9901 | €110,192 | €235,513 | +€125,321 | +114% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €6,309 | €4,280 | -€2,029 | -32.2% |
| Recurring financial charges | 65 | €6,309 | €4,280 | -€2,029 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €103,884 | €231,257 | +€127,373 | +123% |
| Income taxes | 67/77 | €34,397 | €43,045 | +€8,648 | +25.1% |
| Profit (loss) for the period | 9904 | €69,487 | €188,211 | +€118,725 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €69,487 | €188,211 | +€118,725 | +171% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.