JUNESHOJER: 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.
JUNESHOJER
Largest movements
- Cash +€25,175
up €25,175 (+29.6%), from €85,159 to €110,334
mainly Net result for the year (+€43,744) and Other debts (+€35,391)
- Receivables within one year +€11,126
up €11,126 (+32.2%), from €34,552 to €45,678
of which Trade receivables: +€6,785
- Tangible fixed assets -€4,763
down €4,763 (-13.9%), from €34,271 to €29,508
of which Furniture and vehicles: -€4,301
- Other debts +€35,391
up €35,391 (+853.0%), from €4,149 to €39,540
- Trade debts -€21,278
down €21,278 (-93.7%), from €22,716 to €1,438
- Tax, wage and social debts +€20,957
up €20,957 (+105.9%), from €19,799 to €40,756
- Current portion of long-term debt -€4,021
down €4,021 (-57.8%), from €6,954 to €2,933
- Accrued charges and deferred income +€3,112
new in 2025: €3,112
- Depreciation -€14,588
down €14,588 (-59.6%), from €24,473 to €9,885
- Taxes +€6,163
up €6,163 (+37.5%), from €16,418 to €22,581
- Gross operating margin +€4,163
up €4,163 (+4.0%), from €104,495 to €108,658
- Staff costs -€1,244
down €1,244 (-4.2%), from €29,953 to €28,708
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 | €155,296 | €188,267 | +€32,971 | +21.2% |
| Fixed assets | 21/28 | €34,271 | €29,508 | -€4,763 | -13.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €34,271 | €29,508 | -€4,763 | -13.9% |
| Land and buildings | 22 | €7,439 | €5,750 | -€1,689 | -22.7% |
| Plant, machinery and equipment | 23 | €9,905 | €13,840 | +€3,935 | +39.7% |
| Furniture and vehicles | 24 | €10,689 | €6,387 | -€4,301 | -40.2% |
| Leasing and similar rights | 25 | €6,238 | €3,531 | -€2,708 | -43.4% |
| Current assets | 29/58 | €121,025 | €158,759 | +€37,734 | +31.2% |
| Amounts receivable within one year | 40/41 | €34,552 | €45,678 | +€11,126 | +32.2% |
| Trade receivables | 40 | €2,850 | €9,635 | +€6,785 | +238.0% |
| Other amounts receivable | 41 | €31,702 | €36,042 | +€4,340 | +13.7% |
| Current investments | 50/53 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,159 | €110,334 | +€25,175 | +29.6% |
| Deferred charges and accrued income | 490/1 | €1,290 | €2,723 | +€1,433 | +111.1% |
| Total equity and liabilities | 10/49 | €155,296 | €188,267 | +€32,971 | +21.2% |
| Equity | 10/15 | €90,854 | €92,598 | +€1,744 | +1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €80,854 | €82,598 | +€1,744 | +2.2% |
| Distributable reserves | 133 | €80,854 | €82,598 | +€1,744 | +2.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €64,442 | €95,670 | +€31,228 | +48.5% |
| Amounts payable after more than one year | 17 | €10,824 | €7,892 | -€2,933 | -27.1% |
| Financial debts | 170/4 | €10,824 | €7,892 | -€2,933 | -27.1% |
| Amounts payable within one year | 42/48 | €53,618 | €84,666 | +€31,049 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €6,954 | €2,933 | -€4,021 | -57.8% |
| Trade debts | 44 | €22,716 | €1,438 | -€21,278 | -93.7% |
| Suppliers | 440/4 | €22,716 | €1,438 | -€21,278 | -93.7% |
| Taxes, remuneration and social security | 45 | €19,799 | €40,756 | +€20,957 | +105.9% |
| Taxes | 450/3 | €19,799 | €40,756 | +€20,957 | +105.9% |
| Other amounts payable | 47/48 | €4,149 | €39,540 | +€35,391 | +853.0% |
| Accrued charges and deferred income | 492/3 | - | €3,112 | +€3,112 | |
| Remuneration, social security and pensions | 62 | €29,953 | €28,708 | -€1,244 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,473 | €9,885 | -€14,588 | -59.6% |
| Other operating charges | 640/8 | €3,013 | €2,089 | -€924 | -30.7% |
| Gross operating margin | 9900 | €104,495 | €108,658 | +€4,163 | +4.0% |
| Operating profit (loss) | 9901 | €47,057 | €67,976 | +€20,919 | +44.5% |
| Financial income | 75/76B | €0 | €901 | +€900 | +214390.5% |
| Recurring financial income | 75 | €0 | €901 | +€900 | +214390.5% |
| Financial charges | 65/66B | €2,440 | €2,553 | +€113 | +4.6% |
| Recurring financial charges | 65 | €2,440 | €2,553 | +€113 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €44,617 | €66,324 | +€21,707 | +48.7% |
| Income taxes | 67/77 | €16,418 | €22,581 | +€6,163 | +37.5% |
| Profit (loss) for the period | 9904 | €28,199 | €43,744 | +€15,544 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,199 | €43,744 | +€15,544 | +55.1% |
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 11 October 2026 via checked.be.