JUNIBO: 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.
JUNIBO
Largest movements
- Cash -€11,991
down €11,991 (-82.8%), from €14,488 to €2,497
mainly Other debts (-€15,250) and Contributions, distributions and other (-€6,000)
- Receivables within one year -€2,062
down €2,062 (-8.0%), from €25,652 to €23,590
- Other debts -€15,250
down €15,250 (-71.8%), from €21,250 to €6,000
- Profit (loss) carried forward +€7,606
up €7,606 (+97.0%), from €7,844 to €15,450
- Debts after one year -€5,855
down €5,855 (-14.9%), from €39,401 to €33,546
- Tax, wage and social debts -€976
down €976 (-7.0%), from €13,909 to €12,933
of which Taxes: -€1,238
- Gross operating margin -€8,798
down €8,798 (-30.1%), from €29,245 to €20,447
- Taxes -€1,923
down €1,923 (-29.5%), from €6,518 to €4,595
- Financial charges +€1,885
up €1,885 (+1326.5%), from €142 to €2,027
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 | €90,589 | €76,318 | -€14,272 | -15.8% |
| Formation expenses | 20 | €374 | €230 | -€144 | -38.4% |
| Fixed assets | 21/28 | €50,076 | €50,000 | -€76 | -0.2% |
| Tangible fixed assets | 22/27 | €76 | - | -€76 | |
| Plant, machinery and equipment | 23 | €76 | - | -€76 | |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €40,140 | €26,087 | -€14,052 | -35.0% |
| Amounts receivable within one year | 40/41 | €25,652 | €23,590 | -€2,062 | -8.0% |
| Trade receivables | 40 | €25,652 | €23,590 | -€2,062 | -8.0% |
| Cash at bank and in hand | 54/58 | €14,488 | €2,497 | -€11,991 | -82.8% |
| Total equity and liabilities | 10/49 | €90,589 | €76,318 | -€14,272 | -15.8% |
| Equity | 10/15 | €10,344 | €17,950 | +€7,606 | +73.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,844 | €15,450 | +€7,606 | +97.0% |
| Amounts payable | 17/49 | €80,245 | €58,368 | -€21,877 | -27.3% |
| Amounts payable after more than one year | 17 | €39,401 | €33,546 | -€5,855 | -14.9% |
| Financial debts | 170/4 | €39,401 | €33,546 | -€5,855 | -14.9% |
| Amounts payable within one year | 42/48 | €40,844 | €24,822 | -€16,022 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €5,599 | €5,855 | +€256 | +4.6% |
| Trade debts | 44 | €87 | €34 | -€52 | -60.3% |
| Suppliers | 440/4 | €87 | €34 | -€52 | -60.3% |
| Taxes, remuneration and social security | 45 | €13,909 | €12,933 | -€976 | -7.0% |
| Taxes | 450/3 | €13,909 | €12,671 | -€1,238 | -8.9% |
| Remuneration and social security | 454/9 | - | €262 | +€262 | |
| Other amounts payable | 47/48 | €21,250 | €6,000 | -€15,250 | -71.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €219 | -€31 | -12.5% |
| Gross operating margin | 9900 | €29,245 | €20,447 | -€8,798 | -30.1% |
| Operating profit (loss) | 9901 | €28,995 | €20,228 | -€8,767 | -30.2% |
| Financial charges | 65/66B | €142 | €2,027 | +€1,885 | +1326.5% |
| Recurring financial charges | 65 | €142 | €2,027 | +€1,885 | +1326.5% |
| Profit (loss) for the period before taxes | 9903 | €28,853 | €18,201 | -€10,652 | -36.9% |
| Income taxes | 67/77 | €6,518 | €4,595 | -€1,923 | -29.5% |
| Profit (loss) for the period | 9904 | €22,334 | €13,606 | -€8,729 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,334 | €13,606 | -€8,729 | -39.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.