JUNE-O: what changed
Two fiscal 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.
JUNE-O
Largest movements
- Receivables within one year -€4,255
down €4,255 (-94.6%), from €4,500 to €245
- Cash -€279
down €279 (-16.4%), from €1,704 to €1,425
mainly Net result for the year (-€10,077) and Tax, wage and social debts (-€526)
- Profit (loss) carried forward -€10,077
down €10,077 (-6.3%), from -€159,911 to -€169,988
- Trade debts +€5,869
up €5,869 (+58.9%), from €9,959 to €15,828
- Tax, wage and social debts -€526
down €526 (-17.1%), from €3,068 to €2,542
- Other debts +€200
up €200 (+1.1%), from €18,970 to €19,170
- Financial income -€10,860
no longer reported in 2025 (was €10,860)
of which Financial income: -€10,860
- Gross operating margin +€1,770
up €1,770 (+15.9%), from -€11,108 to -€9,338
- Other operating charges -€329
down €329 (-47.6%), from €691 to €362
- Financial charges +€168
up €168 (+162.9%), from €103 to €271
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.
Cash bridge derived
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 | €6,205 | €1,670 | -€4,535 | -73.1% |
| Current assets | 29/58 | €6,205 | €1,670 | -€4,535 | -73.1% |
| Amounts receivable within one year | 40/41 | €4,500 | €245 | -€4,255 | -94.6% |
| Trade receivables | 40 | €4,500 | €245 | -€4,255 | -94.6% |
| Cash at bank and in hand | 54/58 | €1,704 | €1,425 | -€279 | -16.4% |
| Total equity and liabilities | 10/49 | €6,205 | €1,670 | -€4,535 | -73.1% |
| Equity | 10/15 | -€25,793 | -€35,870 | -€10,077 | -39.1% |
| Contributions | 10/11 | €18,602 | €18,602 | = | 0.0% |
| Reserves | 13 | €115,516 | €115,516 | = | 0.0% |
| Distributable reserves | 133 | €115,516 | €115,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,911 | -€169,988 | -€10,077 | -6.3% |
| Amounts payable | 17/49 | €31,997 | €37,540 | +€5,543 | +17.3% |
| Amounts payable within one year | 42/48 | €31,997 | €37,540 | +€5,543 | +17.3% |
| Trade debts | 44 | €9,959 | €15,828 | +€5,869 | +58.9% |
| Suppliers | 440/4 | €9,959 | €15,828 | +€5,869 | +58.9% |
| Taxes, remuneration and social security | 45 | €3,068 | €2,542 | -€526 | -17.1% |
| Taxes | 450/3 | €3,068 | €2,542 | -€526 | -17.1% |
| Other amounts payable | 47/48 | €18,970 | €19,170 | +€200 | +1.1% |
| Other operating charges | 640/8 | €691 | €362 | -€329 | -47.6% |
| Gross operating margin | 9900 | -€11,108 | -€9,338 | +€1,770 | +15.9% |
| Operating profit (loss) | 9901 | -€11,799 | -€9,700 | +€2,099 | +17.8% |
| Financial income | 75/76B | €10,860 | - | -€10,860 | |
| Recurring financial income | 75 | €10,860 | - | -€10,860 | |
| Non-recurring financial income | 76B | €10,860 | - | -€10,860 | |
| Financial charges | 65/66B | €103 | €271 | +€168 | +162.9% |
| Recurring financial charges | 65 | €103 | €271 | +€168 | +162.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,042 | -€9,971 | -€8,929 | -856.6% |
| Income taxes | 67/77 | €157 | €106 | -€51 | -32.5% |
| Profit (loss) for the period | 9904 | -€1,199 | -€10,077 | -€8,878 | -740.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,199 | -€10,077 | -€8,878 | -740.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.