JUNICO: 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.
JUNICO
Largest movements
- Cash -€15,819
down €15,819 (-16.0%), from €98,708 to €82,889
mainly Tax, wage and social debts (-€17,587) and Other debts (-€15,000)
- Receivables within one year +€3,577
up €3,577 (+27.1%), from €13,196 to €16,773
of which Other amounts receivable: +€5,942
- Reserves +€19,047
up €19,047 (+31.8%), from €59,929 to €78,975
- Tax, wage and social debts -€17,587
down €17,587 (-76.8%), from €22,901 to €5,314
- Other debts -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Gross operating margin -€40,141
down €40,141 (-45.3%), from €88,700 to €48,559
- Taxes -€8,505
down €8,505 (-43.7%), from €19,444 to €10,939
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 | €116,519 | €104,053 | -€12,466 | -10.7% |
| Fixed assets | 21/28 | €3,755 | €4,132 | +€378 | +10.1% |
| Tangible fixed assets | 22/27 | €3,755 | €4,132 | +€378 | +10.1% |
| Furniture and vehicles | 24 | €3,755 | €4,132 | +€378 | +10.1% |
| Current assets | 29/58 | €112,764 | €99,921 | -€12,843 | -11.4% |
| Amounts receivable within one year | 40/41 | €13,196 | €16,773 | +€3,577 | +27.1% |
| Trade receivables | 40 | €11,562 | €9,196 | -€2,366 | -20.5% |
| Other amounts receivable | 41 | €1,635 | €7,577 | +€5,942 | +363.5% |
| Cash at bank and in hand | 54/58 | €98,708 | €82,889 | -€15,819 | -16.0% |
| Deferred charges and accrued income | 490/1 | €860 | €258 | -€602 | -70.0% |
| Total equity and liabilities | 10/49 | €116,519 | €104,053 | -€12,466 | -10.7% |
| Equity | 10/15 | €62,429 | €81,475 | +€19,047 | +30.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €59,929 | €78,975 | +€19,047 | +31.8% |
| Distributable reserves | 133 | €59,929 | €78,975 | +€19,047 | +31.8% |
| Amounts payable | 17/49 | €54,090 | €22,578 | -€31,512 | -58.3% |
| Amounts payable within one year | 42/48 | €54,090 | €22,578 | -€31,512 | -58.3% |
| Trade debts | 44 | €1,189 | €2,264 | +€1,075 | +90.4% |
| Suppliers | 440/4 | €1,189 | €2,264 | +€1,075 | +90.4% |
| Taxes, remuneration and social security | 45 | €22,901 | €5,314 | -€17,587 | -76.8% |
| Taxes | 450/3 | €22,901 | €5,314 | -€17,587 | -76.8% |
| Other amounts payable | 47/48 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,154 | €1,187 | +€33 | +2.9% |
| Other operating charges | 640/8 | €1,446 | €1,602 | +€157 | +10.8% |
| Gross operating margin | 9900 | €88,700 | €48,559 | -€40,141 | -45.3% |
| Operating profit (loss) | 9901 | €86,100 | €45,769 | -€40,331 | -46.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,035 | €784 | -€251 | -24.2% |
| Recurring financial charges | 65 | €1,035 | €784 | -€251 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €85,065 | €44,986 | -€40,079 | -47.1% |
| Income taxes | 67/77 | €19,444 | €10,939 | -€8,505 | -43.7% |
| Profit (loss) for the period | 9904 | €65,621 | €34,047 | -€31,575 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,621 | €34,047 | -€31,575 | -48.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.