JUNI-CONCEPT: 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.
JUNI-CONCEPT
Largest movements
- Stocks and contracts +€36,283
up €36,283 (+84.1%), from €43,121 to €79,403
- Cash -€21,938
down €21,938 (-60.3%), from €36,405 to €14,467
mainly Stocks and contracts (-€36,283) and Debts after one year (-€8,263)
- Tangible fixed assets -€10,471
down €10,471 (-28.5%), from €36,754 to €26,283
of which Furniture and vehicles: -€8,305
- Tax, wage and social debts +€10,456
up €10,456 (+111.3%), from €9,395 to €19,851
of which Remuneration and social security: +€13,660
- Debts after one year -€8,263
down €8,263 (-17.6%), from €46,867 to €38,604
of which Financial debts: -€8,263
- Staff costs +€16,139
up €16,139 (+46.0%), from €35,079 to €51,218
- Gross operating margin +€14,020
up €14,020 (+22.5%), from €62,291 to €76,311
- Other operating charges -€2,318
down €2,318 (-52.0%), from €4,458 to €2,140
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 | €124,959 | €127,085 | +€2,126 | +1.7% |
| Fixed assets | 21/28 | €36,754 | €26,283 | -€10,471 | -28.5% |
| Tangible fixed assets | 22/27 | €36,754 | €26,283 | -€10,471 | -28.5% |
| Furniture and vehicles | 24 | €34,588 | €26,283 | -€8,305 | -24.0% |
| Other tangible fixed assets | 26 | €2,166 | - | -€2,166 | |
| Current assets | 29/58 | €88,205 | €100,803 | +€12,597 | +14.3% |
| Stocks and contracts in progress | 3 | €43,121 | €79,403 | +€36,283 | +84.1% |
| Stocks | 30/36 | €43,121 | €79,403 | +€36,283 | +84.1% |
| Amounts receivable within one year | 40/41 | €4,819 | €3,980 | -€839 | -17.4% |
| Trade receivables | 40 | €57 | €122 | +€65 | +115.3% |
| Other amounts receivable | 41 | €4,762 | €3,858 | -€904 | -19.0% |
| Cash at bank and in hand | 54/58 | €36,405 | €14,467 | -€21,938 | -60.3% |
| Deferred charges and accrued income | 490/1 | €3,861 | €2,952 | -€908 | -23.5% |
| Total equity and liabilities | 10/49 | €124,959 | €127,085 | +€2,126 | +1.7% |
| Equity | 10/15 | -€3,846 | -€3,403 | +€444 | +11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,906 | -€11,463 | +€444 | +3.7% |
| Amounts payable | 17/49 | €128,805 | €130,488 | +€1,683 | +1.3% |
| Amounts payable after more than one year | 17 | €46,867 | €38,604 | -€8,263 | -17.6% |
| Financial debts | 170/4 | €26,854 | €18,591 | -€8,263 | -30.8% |
| Other amounts payable | 178/9 | €20,013 | €20,013 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,939 | €91,884 | +€9,945 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €8,263 | €8,263 | = | 0.0% |
| Trade debts | 44 | €64,281 | €63,770 | -€511 | -0.8% |
| Suppliers | 440/4 | €64,281 | €63,770 | -€511 | -0.8% |
| Taxes, remuneration and social security | 45 | €9,395 | €19,851 | +€10,456 | +111.3% |
| Taxes | 450/3 | €3,204 | - | -€3,204 | |
| Remuneration and social security | 454/9 | €6,191 | €19,851 | +€13,660 | +220.7% |
| Remuneration, social security and pensions | 62 | €35,079 | €51,218 | +€16,139 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,195 | €10,471 | +€276 | +2.7% |
| Other operating charges | 640/8 | €4,458 | €2,140 | -€2,318 | -52.0% |
| Gross operating margin | 9900 | €62,291 | €76,311 | +€14,020 | +22.5% |
| Operating profit (loss) | 9901 | €12,559 | €12,482 | -€77 | -0.6% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €11,268 | €10,988 | -€280 | -2.5% |
| Recurring financial charges | 65 | €11,268 | €10,988 | -€280 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €1,314 | €1,494 | +€181 | +13.8% |
| Income taxes | 67/77 | €704 | €1,050 | +€346 | +49.2% |
| Profit (loss) for the period | 9904 | €609 | €444 | -€165 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €609 | €444 | -€165 | -27.2% |
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 10 October 2026 via checked.be.