JUNEFISC: 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.
JUNEFISC
Largest movements
- Tangible fixed assets -€14,484
down €14,484 (-19.2%), from €75,460 to €60,976
of which Furniture and vehicles: -€12,383
- Cash +€9,959
up €9,959 (+31.2%), from €31,948 to €41,907
mainly Net result for the year (+€17,432) and Depreciation (+€15,984)
- Reserves +€17,432
up €17,432 (+44.5%), from €39,145 to €56,576
- Debts after one year -€14,601
down €14,601 (-45.5%), from €32,071 to €17,470
- Tax, wage and social debts -€7,333
down €7,333 (-36.4%), from €20,144 to €12,811
- Gross operating margin -€6,283
down €6,283 (-13.5%), from €46,417 to €40,134
- Taxes -€1,080
down €1,080 (-15.3%), from €7,059 to €5,979
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.
Cash bridge derived
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 | €108,922 | €104,622 | -€4,299 | -3.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €75,460 | €60,976 | -€14,484 | -19.2% |
| Tangible fixed assets | 22/27 | €75,460 | €60,976 | -€14,484 | -19.2% |
| Furniture and vehicles | 24 | €47,397 | €35,014 | -€12,383 | -26.1% |
| Other tangible fixed assets | 26 | €28,064 | €25,963 | -€2,101 | -7.5% |
| Current assets | 29/58 | €33,461 | €43,646 | +€10,185 | +30.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €31,948 | €41,907 | +€9,959 | +31.2% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,739 | +€226 | +14.9% |
| Total equity and liabilities | 10/49 | €108,922 | €104,622 | -€4,299 | -3.9% |
| Equity | 10/15 | €41,145 | €58,576 | +€17,432 | +42.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €39,145 | €56,576 | +€17,432 | +44.5% |
| Distributable reserves | 133 | €39,145 | €56,576 | +€17,432 | +44.5% |
| Amounts payable | 17/49 | €67,777 | €46,046 | -€21,731 | -32.1% |
| Amounts payable after more than one year | 17 | €32,071 | €17,470 | -€14,601 | -45.5% |
| Financial debts | 170/4 | €32,071 | €17,470 | -€14,601 | -45.5% |
| Amounts payable within one year | 42/48 | €34,813 | €27,654 | -€7,159 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €14,532 | €14,601 | +€69 | +0.5% |
| Trade debts | 44 | €137 | €242 | +€105 | +76.4% |
| Suppliers | 440/4 | €137 | €242 | +€105 | +76.4% |
| Taxes, remuneration and social security | 45 | €20,144 | €12,811 | -€7,333 | -36.4% |
| Taxes | 450/3 | €20,144 | €12,811 | -€7,333 | -36.4% |
| Accrued charges and deferred income | 492/3 | €892 | €922 | +€29 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,629 | €15,984 | +€355 | +2.3% |
| Other operating charges | 640/8 | €672 | €643 | -€29 | -4.3% |
| Gross operating margin | 9900 | €46,417 | €40,134 | -€6,283 | -13.5% |
| Operating profit (loss) | 9901 | €30,116 | €23,507 | -€6,609 | -21.9% |
| Financial income | 75/76B | €25 | €338 | +€312 | +1226.1% |
| Recurring financial income | 75 | €25 | €338 | +€312 | +1226.1% |
| Financial charges | 65/66B | €546 | €435 | -€111 | -20.3% |
| Recurring financial charges | 65 | €546 | €435 | -€111 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €29,596 | €23,410 | -€6,186 | -20.9% |
| Income taxes | 67/77 | €7,059 | €5,979 | -€1,080 | -15.3% |
| Profit (loss) for the period | 9904 | €22,537 | €17,432 | -€5,106 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,537 | €17,432 | -€5,106 | -22.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.