Juneau Cayenne: 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.
Juneau Cayenne
Largest movements
- Cash +€50,043
up €50,043 (+101%), from €49,649 to €99,692
mainly Net result for the year (+€37,468) and Receivables within one year (+€17,947)
- Receivables within one year -€17,947
down €17,947 (-77.6%), from €23,136 to €5,189
of which Trade receivables: -€19,329
- Current investments +€10,000
new in 2025: €10,000
- Receivables after one year +€2,637
up €2,637 (+19.6%), from €13,425 to €16,062
- Profit (loss) carried forward +€37,468
up €37,468 (+32.8%), from -€114,296 to -€76,827
- Tax, wage and social debts +€9,811
up €9,811 (+320%), from €3,062 to €12,873
of which Remuneration and social security: +€8,576
- Debts after one year -€3,659
no longer reported in 2025 (was €3,659)
- Gross operating margin +€70,345
up €70,345, from -€24,552 to €45,793
- Taxes -€5,610
down €5,610 (-71.2%), from €7,878 to €2,268
- Financial charges -€617
down €617 (-26.1%), from €2,363 to €1,746
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 | €96,877 | €141,627 | +€44,750 | +46.2% |
| Fixed assets | 21/28 | €10,456 | €10,577 | +€122 | +1.2% |
| Tangible fixed assets | 22/27 | €10,456 | €10,577 | +€122 | +1.2% |
| Land and buildings | 22 | €8,803 | €7,682 | -€1,121 | -12.7% |
| Furniture and vehicles | 24 | €1,652 | €2,895 | +€1,242 | +75.2% |
| Current assets | 29/58 | €86,422 | €131,050 | +€44,628 | +51.6% |
| Amounts receivable after more than one year | 29 | €13,425 | €16,062 | +€2,637 | +19.6% |
| Other amounts receivable | 291 | €13,425 | €16,062 | +€2,637 | +19.6% |
| Amounts receivable within one year | 40/41 | €23,136 | €5,189 | -€17,947 | -77.6% |
| Trade receivables | 40 | €22,260 | €2,931 | -€19,329 | -86.8% |
| Other amounts receivable | 41 | €876 | €2,257 | +€1,382 | +158% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €49,649 | €99,692 | +€50,043 | +101% |
| Deferred charges and accrued income | 490/1 | €212 | €108 | -€105 | -49.3% |
| Total equity and liabilities | 10/49 | €96,877 | €141,627 | +€44,750 | +46.2% |
| Equity | 10/15 | €83,104 | €120,573 | +€37,468 | +45.1% |
| Contributions | 10/11 | €188,000 | €188,000 | = | 0.0% |
| Reserves | 13 | €9,400 | €9,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,400 | €9,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,400 | €9,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,296 | -€76,827 | +€37,468 | +32.8% |
| Amounts payable | 17/49 | €13,773 | €21,054 | +€7,281 | +52.9% |
| Amounts payable after more than one year | 17 | €3,659 | - | -€3,659 | |
| Financial debts | 170/4 | €3,659 | - | -€3,659 | |
| Amounts payable within one year | 42/48 | €10,114 | €21,054 | +€10,940 | +108% |
| Current portion of amounts payable after more than one year | 42 | €3,837 | €3,659 | -€178 | -4.6% |
| Trade debts | 44 | €3,214 | €4,522 | +€1,308 | +40.7% |
| Suppliers | 440/4 | €3,214 | €4,522 | +€1,308 | +40.7% |
| Taxes, remuneration and social security | 45 | €3,062 | €12,873 | +€9,811 | +320% |
| Taxes | 450/3 | €3,062 | €4,297 | +€1,235 | +40.3% |
| Remuneration and social security | 454/9 | - | €8,576 | +€8,576 | |
| Non-recurring operating income | 76A | - | €396 | +€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,088 | €3,070 | -€19 | -0.6% |
| Other operating charges | 640/8 | €1,120 | €897 | -€223 | -19.9% |
| Non-recurring operating charges | 66A | €1,550 | €503 | -€1,047 | -67.6% |
| Gross operating margin | 9900 | -€24,552 | €45,793 | +€70,345 | |
| Operating profit (loss) | 9901 | -€30,310 | €41,324 | +€71,634 | |
| Financial income | 75/76B | €157 | €159 | +€1 | +0.9% |
| Recurring financial income | 75 | €157 | €159 | +€1 | +0.9% |
| Financial charges | 65/66B | €2,363 | €1,746 | -€617 | -26.1% |
| Recurring financial charges | 65 | €2,363 | €1,746 | -€617 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€32,516 | €39,736 | +€72,252 | |
| Income taxes | 67/77 | €7,878 | €2,268 | -€5,610 | -71.2% |
| Profit (loss) for the period | 9904 | -€40,394 | €37,468 | +€77,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,394 | €37,468 | +€77,862 |
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 31 October 2026 via checked.be.