JUNI SHOPPING: 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 SHOPPING
Largest movements
- Cash +€106,348
up €106,348 (+181%), from €58,613 to €164,961
mainly Short-term financial debts (+€150,000) and Trade debts (+€142,071)
- Receivables within one year +€70,246
up €70,246 (+39.3%), from €178,881 to €249,127
of which Other amounts receivable: +€40,047
- Tangible fixed assets -€55,574
down €55,574 (-20.1%), from €276,635 to €221,062
of which Plant, machinery and equipment: -€36,557
- Short-term financial debts +€150,000
new in 2026: €150,000
- Trade debts +€142,071
up €142,071 (+33.1%), from €429,739 to €571,811
- Other debts -€100,000
down €100,000 (-55.6%), from €180,000 to €80,000
- Debts after one year -€25,873
down €25,873 (-58.5%), from €44,235 to €18,362
- Accrued charges and deferred income -€18,763
down €18,763 (-55.5%), from €33,806 to €15,042
- Gross operating margin -€46,479
down €46,479 (-8.4%), from €553,907 to €507,428
- Staff costs -€19,405
down €19,405 (-5.4%), from €360,284 to €340,879
- Financial charges +€5,959
up €5,959 (+41.1%), from €14,508 to €20,466
- Taxes +€5,870
up €5,870 (+4,510%), from €130 to €6,000
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,013,656 | €1,133,122 | +€119,466 | +11.8% |
| Fixed assets | 21/28 | €288,083 | €222,562 | -€65,521 | -22.7% |
| Tangible fixed assets | 22/27 | €276,635 | €221,062 | -€55,574 | -20.1% |
| Plant, machinery and equipment | 23 | €138,049 | €101,491 | -€36,557 | -26.5% |
| Furniture and vehicles | 24 | €8,251 | €6,355 | -€1,896 | -23.0% |
| Other tangible fixed assets | 26 | €130,336 | €113,216 | -€17,121 | -13.1% |
| Financial fixed assets | 28 | €11,447 | €1,500 | -€9,947 | -86.9% |
| Current assets | 29/58 | €725,573 | €910,560 | +€184,987 | +25.5% |
| Stocks and contracts in progress | 3 | €409,432 | €413,675 | +€4,243 | +1.0% |
| Stocks | 30/36 | €409,432 | €413,675 | +€4,243 | +1.0% |
| Amounts receivable within one year | 40/41 | €178,881 | €249,127 | +€70,246 | +39.3% |
| Trade receivables | 40 | €15,474 | €45,674 | +€30,199 | +195% |
| Other amounts receivable | 41 | €163,407 | €203,454 | +€40,047 | +24.5% |
| Cash at bank and in hand | 54/58 | €58,613 | €164,961 | +€106,348 | +181% |
| Deferred charges and accrued income | 490/1 | €78,647 | €82,797 | +€4,150 | +5.3% |
| Total equity and liabilities | 10/49 | €1,013,656 | €1,133,122 | +€119,466 | +11.8% |
| Equity | 10/15 | €229,735 | €221,161 | -€8,574 | -3.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €159,115 | €159,115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,915 | €52,915 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,620 | €46 | -€8,574 | -99.5% |
| Amounts payable | 17/49 | €783,920 | €911,961 | +€128,040 | +16.3% |
| Amounts payable after more than one year | 17 | €44,235 | €18,362 | -€25,873 | -58.5% |
| Financial debts | 170/4 | €44,235 | €18,362 | -€25,873 | -58.5% |
| Amounts payable within one year | 42/48 | €705,880 | €878,557 | +€172,677 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €33,842 | €25,617 | -€8,225 | -24.3% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €429,739 | €571,811 | +€142,071 | +33.1% |
| Suppliers | 440/4 | €429,739 | €571,811 | +€142,071 | +33.1% |
| Taxes, remuneration and social security | 45 | €62,298 | €51,129 | -€11,170 | -17.9% |
| Taxes | 450/3 | €130 | €9,912 | +€9,782 | +7,516% |
| Remuneration and social security | 454/9 | €62,168 | €41,217 | -€20,951 | -33.7% |
| Other amounts payable | 47/48 | €180,000 | €80,000 | -€100,000 | -55.6% |
| Accrued charges and deferred income | 492/3 | €33,806 | €15,042 | -€18,763 | -55.5% |
| Remuneration, social security and pensions | 62 | €360,284 | €340,879 | -€19,405 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,624 | €70,855 | +€232 | +0.3% |
| Other operating charges | 640/8 | €1,423 | €1,994 | +€571 | +40.1% |
| Gross operating margin | 9900 | €553,907 | €507,428 | -€46,479 | -8.4% |
| Operating profit (loss) | 9901 | €121,576 | €93,699 | -€27,877 | -22.9% |
| Financial income | 75/76B | €3,330 | €4,193 | +€862 | +25.9% |
| Recurring financial income | 75 | €3,330 | €4,193 | +€862 | +25.9% |
| Financial charges | 65/66B | €14,508 | €20,466 | +€5,959 | +41.1% |
| Recurring financial charges | 65 | €14,508 | €20,466 | +€5,959 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €110,399 | €77,426 | -€32,973 | -29.9% |
| Income taxes | 67/77 | €130 | €6,000 | +€5,870 | +4,510% |
| Profit (loss) for the period | 9904 | €110,269 | €71,426 | -€38,843 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €110,269 | €71,426 | -€38,843 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.