Junichi: 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.
Junichi
Largest movements
- Tangible fixed assets -€11,252
down €11,252 (-19.7%), from €57,166 to €45,914
of which Furniture and vehicles: -€7,443
- Intangible fixed assets -€5,894
down €5,894 (-22.6%), from €26,123 to €20,229
- Cash -€4,863
down €4,863 (-73.7%), from €6,596 to €1,732
mainly Trade debts (-€24,035) and Current portion of long-term debt (-€20,163)
- Receivables within one year +€4,017
up €4,017 (+130%), from €3,099 to €7,116
of which Trade receivables: +€3,449
- Stocks and contracts -€3,347
down €3,347 (-100%), from €3,347 to €0
- Other debts +€33,173
up €33,173 (+44.6%), from €74,414 to €107,587
- Trade debts -€24,035
down €24,035 (-88.8%), from €27,082 to €3,046
- Current portion of long-term debt -€20,163
down €20,163 (-100%), from €20,163 to €0
- Debts after one year -€15,082
down €15,082 (-22.4%), from €67,282 to €52,200
- Profit (loss) carried forward +€5,400
up €5,400 (+5.1%), from -€106,569 to -€101,169
- Gross operating margin +€11,403
up €11,403 (+24.9%), from €45,800 to €57,202
- Other operating charges +€822
up €822 (+21.7%), from €3,781 to €4,603
- Staff costs -€741
down €741 (-2.5%), from €29,445 to €28,704
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 | €97,308 | €76,149 | -€21,159 | -21.7% |
| Fixed assets | 21/28 | €83,289 | €66,143 | -€17,146 | -20.6% |
| Intangible fixed assets | 21 | €26,123 | €20,229 | -€5,894 | -22.6% |
| Tangible fixed assets | 22/27 | €57,166 | €45,914 | -€11,252 | -19.7% |
| Plant, machinery and equipment | 23 | €4,005 | €1,691 | -€2,313 | -57.8% |
| Furniture and vehicles | 24 | €43,781 | €36,338 | -€7,443 | -17.0% |
| Other tangible fixed assets | 26 | €9,381 | €7,885 | -€1,496 | -15.9% |
| Current assets | 29/58 | €14,019 | €10,006 | -€4,013 | -28.6% |
| Stocks and contracts in progress | 3 | €3,347 | €0 | -€3,347 | -100% |
| Stocks | 30/36 | €3,347 | €0 | -€3,347 | -100% |
| Amounts receivable within one year | 40/41 | €3,099 | €7,116 | +€4,017 | +130% |
| Trade receivables | 40 | €0 | €3,449 | +€3,449 | |
| Other amounts receivable | 41 | €3,099 | €3,666 | +€567 | +18.3% |
| Cash at bank and in hand | 54/58 | €6,596 | €1,732 | -€4,863 | -73.7% |
| Deferred charges and accrued income | 490/1 | €978 | €1,159 | +€181 | +18.5% |
| Total equity and liabilities | 10/49 | €97,308 | €76,149 | -€21,159 | -21.7% |
| Equity | 10/15 | -€96,569 | -€91,169 | +€5,400 | +5.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,569 | -€101,169 | +€5,400 | +5.1% |
| Amounts payable | 17/49 | €193,876 | €167,318 | -€26,558 | -13.7% |
| Amounts payable after more than one year | 17 | €67,282 | €52,200 | -€15,082 | -22.4% |
| Financial debts | 170/4 | €67,282 | €52,200 | -€15,082 | -22.4% |
| Amounts payable within one year | 42/48 | €126,336 | €115,118 | -€11,218 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €20,163 | €0 | -€20,163 | -100% |
| Trade debts | 44 | €27,082 | €3,046 | -€24,035 | -88.8% |
| Suppliers | 440/4 | €27,082 | €3,046 | -€24,035 | -88.8% |
| Taxes, remuneration and social security | 45 | €4,676 | €4,484 | -€192 | -4.1% |
| Taxes | 450/3 | €991 | €3,247 | +€2,257 | +228% |
| Remuneration and social security | 454/9 | €3,686 | €1,237 | -€2,449 | -66.4% |
| Other amounts payable | 47/48 | €74,414 | €107,587 | +€33,173 | +44.6% |
| Accrued charges and deferred income | 492/3 | €258 | €0 | -€258 | -100% |
| Remuneration, social security and pensions | 62 | €29,445 | €28,704 | -€741 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,218 | €17,146 | -€72 | -0.4% |
| Other operating charges | 640/8 | €3,781 | €4,603 | +€822 | +21.7% |
| Gross operating margin | 9900 | €45,800 | €57,202 | +€11,403 | +24.9% |
| Operating profit (loss) | 9901 | -€4,644 | €6,750 | +€11,394 | |
| Financial income | 75/76B | €0 | €348 | +€348 | |
| Recurring financial income | 75 | €0 | €348 | +€348 | |
| Financial charges | 65/66B | €1,624 | €1,698 | +€74 | +4.6% |
| Recurring financial charges | 65 | €1,624 | €1,698 | +€74 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,268 | €5,400 | +€11,668 | |
| Profit (loss) for the period | 9904 | -€6,268 | €5,400 | +€11,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,268 | €5,400 | +€11,668 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.