JUNI METAL: 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 METAL
Largest movements
- Tangible fixed assets +€34,001
up €34,001 (+30.4%), from €111,810 to €145,811
of which Furniture and vehicles: +€65,557
- Cash -€32,889
down €32,889 (-29.0%), from €113,480 to €80,591
mainly Investment in fixed assets (net) (-€103,155) and Receivables within one year (-€21,510)
- Receivables within one year +€21,510
up €21,510 (+26.0%), from €82,823 to €104,332
of which Trade receivables: +€18,514
- Stocks and contracts +€13,402
up €13,402 (+21.1%), from €63,585 to €76,987
- Deferred charges and accrued income +€5,014
up €5,014 (+127.4%), from €3,936 to €8,950
- Reserves +€40,100
up €40,100 (+34.6%), from €115,970 to €156,070
of which Distributable reserves: +€40,100
- Other debts -€20,810
down €20,810 (-14.4%), from €144,976 to €124,166
- Debts after one year +€12,463
up €12,463 (+147.9%), from €8,428 to €20,891
- Accrued charges and deferred income +€6,795
up €6,795, from €0 to €6,795
- Current portion of long-term debt +€6,194
up €6,194 (+61.3%), from €10,107 to €16,300
- Gross operating margin -€39,712
down €39,712 (-14.3%), from €277,262 to €237,550
- Taxes -€16,371
down €16,371 (-49.1%), from €33,374 to €17,004
- Staff costs +€9,688
up €9,688 (+11.8%), from €82,313 to €92,000
- Financial charges +€6,360
up €6,360 (+489.5%), from €1,299 to €7,659
- Depreciation +€3,009
up €3,009 (+4.5%), from €66,144 to €69,154
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 | €375,634 | €416,672 | +€41,038 | +10.9% |
| Fixed assets | 21/28 | €111,810 | €145,811 | +€34,001 | +30.4% |
| Tangible fixed assets | 22/27 | €111,810 | €145,811 | +€34,001 | +30.4% |
| Plant, machinery and equipment | 23 | €94,497 | €62,941 | -€31,556 | -33.4% |
| Furniture and vehicles | 24 | €17,313 | €82,870 | +€65,557 | +378.7% |
| Current assets | 29/58 | €263,824 | €270,861 | +€7,037 | +2.7% |
| Stocks and contracts in progress | 3 | €63,585 | €76,987 | +€13,402 | +21.1% |
| Stocks | 30/36 | €63,585 | €76,987 | +€13,402 | +21.1% |
| Amounts receivable within one year | 40/41 | €82,823 | €104,332 | +€21,510 | +26.0% |
| Trade receivables | 40 | €82,823 | €101,336 | +€18,514 | +22.4% |
| Other amounts receivable | 41 | €0 | €2,996 | +€2,996 | |
| Cash at bank and in hand | 54/58 | €113,480 | €80,591 | -€32,889 | -29.0% |
| Deferred charges and accrued income | 490/1 | €3,936 | €8,950 | +€5,014 | +127.4% |
| Total equity and liabilities | 10/49 | €375,634 | €416,672 | +€41,038 | +10.9% |
| Equity | 10/15 | €154,081 | €194,216 | +€40,134 | +26.0% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €115,970 | €156,070 | +€40,100 | +34.6% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €93,500 | €133,600 | +€40,100 | +42.9% |
| Profit (loss) carried forward | 14 | €911 | €946 | +€34 | +3.8% |
| Amounts payable | 17/49 | €221,553 | €222,456 | +€903 | +0.4% |
| Amounts payable after more than one year | 17 | €8,428 | €20,891 | +€12,463 | +147.9% |
| Financial debts | 170/4 | €8,428 | €20,891 | +€12,463 | +147.9% |
| Amounts payable within one year | 42/48 | €213,125 | €194,770 | -€18,355 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €10,107 | €16,300 | +€6,194 | +61.3% |
| Trade debts | 44 | €16,594 | €10,865 | -€5,730 | -34.5% |
| Suppliers | 440/4 | €16,594 | €10,865 | -€5,730 | -34.5% |
| Taxes, remuneration and social security | 45 | €41,448 | €43,439 | +€1,992 | +4.8% |
| Taxes | 450/3 | €39,306 | €36,373 | -€2,933 | -7.5% |
| Remuneration and social security | 454/9 | €2,141 | €7,066 | +€4,924 | +230.0% |
| Other amounts payable | 47/48 | €144,976 | €124,166 | -€20,810 | -14.4% |
| Accrued charges and deferred income | 492/3 | €0 | €6,795 | +€6,795 | |
| Remuneration, social security and pensions | 62 | €82,313 | €92,000 | +€9,688 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,144 | €69,154 | +€3,009 | +4.5% |
| Other operating charges | 640/8 | €576 | €2,328 | +€1,752 | +304.2% |
| Gross operating margin | 9900 | €277,262 | €237,550 | -€39,712 | -14.3% |
| Operating profit (loss) | 9901 | €128,229 | €74,069 | -€54,160 | -42.2% |
| Financial income | 75/76B | €0 | €28 | +€28 | +70625.0% |
| Recurring financial income | 75 | €0 | €28 | +€28 | +70625.0% |
| Financial charges | 65/66B | €1,299 | €7,659 | +€6,360 | +489.5% |
| Recurring financial charges | 65 | €1,299 | €7,659 | +€6,360 | +489.5% |
| Profit (loss) for the period before taxes | 9903 | €126,930 | €66,438 | -€60,492 | -47.7% |
| Income taxes | 67/77 | €33,374 | €17,004 | -€16,371 | -49.1% |
| Profit (loss) for the period | 9904 | €93,556 | €49,434 | -€44,121 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,556 | €49,434 | -€44,121 | -47.2% |
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.