JUNIE: 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.
JUNIE
Largest movements
- Tangible fixed assets -€4,146
down €4,146 (-4.1%), from €101,703 to €97,557
of which Plant, machinery and equipment: -€3,539
- Cash +€2,129
up €2,129 (+191.6%), from €1,111 to €3,240
mainly Depreciation (+€9,956) and Other debts (+€7,902)
- Profit (loss) carried forward -€9,972
down €9,972 (-5.5%), from -€179,784 to -€189,756
- Other debts +€7,902
up €7,902 (+71.3%), from €11,075 to €18,977
- Gross operating margin -€1,942
down €1,942 (-36.1%), from €5,380 to €3,438
- Depreciation -€397
down €397 (-3.8%), from €10,352 to €9,956
- Other operating charges +€272
up €272 (+10.1%), from €2,686 to €2,958
- Financial charges -€96
down €96 (-16.0%), from €596 to €501
of which Financial charges: -€113
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 | €106,313 | €103,943 | -€2,370 | -2.2% |
| Fixed assets | 21/28 | €102,075 | €97,929 | -€4,146 | -4.1% |
| Tangible fixed assets | 22/27 | €101,703 | €97,557 | -€4,146 | -4.1% |
| Land and buildings | 22 | €34,289 | €33,880 | -€409 | -1.2% |
| Plant, machinery and equipment | 23 | €66,626 | €63,087 | -€3,539 | -5.3% |
| Furniture and vehicles | 24 | €788 | €590 | -€198 | -25.1% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €4,238 | €6,014 | +€1,776 | +41.9% |
| Amounts receivable within one year | 40/41 | €1,499 | €1,132 | -€367 | -24.5% |
| Trade receivables | 40 | €1,032 | €1,131 | +€98 | +9.5% |
| Other amounts receivable | 41 | €467 | €1 | -€466 | -99.7% |
| Cash at bank and in hand | 54/58 | €1,111 | €3,240 | +€2,129 | +191.6% |
| Deferred charges and accrued income | 490/1 | €1,628 | €1,642 | +€14 | +0.9% |
| Total equity and liabilities | 10/49 | €106,313 | €103,943 | -€2,370 | -2.2% |
| Equity | 10/15 | -€55,829 | -€65,801 | -€9,972 | -17.9% |
| Contributions | 10/11 | €123,955 | €123,955 | = | 0.0% |
| Capital | 10 | €123,955 | €123,955 | = | 0.0% |
| Issued capital | 100 | €123,955 | €123,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,784 | -€189,756 | -€9,972 | -5.5% |
| Amounts payable | 17/49 | €162,142 | €169,744 | +€7,602 | +4.7% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,142 | €19,744 | +€7,602 | +62.6% |
| Trade debts | 44 | €356 | €632 | +€276 | +77.6% |
| Suppliers | 440/4 | €356 | €632 | +€276 | +77.6% |
| Taxes, remuneration and social security | 45 | €711 | €134 | -€577 | -81.1% |
| Taxes | 450/3 | €711 | €134 | -€577 | -81.1% |
| Other amounts payable | 47/48 | €11,075 | €18,977 | +€7,902 | +71.3% |
| Non-recurring operating income | 76A | €1,713 | - | -€1,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,352 | €9,956 | -€397 | -3.8% |
| Other operating charges | 640/8 | €2,686 | €2,958 | +€272 | +10.1% |
| Non-recurring operating charges | 66A | €8,142 | - | -€8,142 | |
| Gross operating margin | 9900 | €5,380 | €3,438 | -€1,942 | -36.1% |
| Operating profit (loss) | 9901 | -€15,800 | -€9,476 | +€6,324 | +40.0% |
| Financial income | 75/76B | €2 | €5 | +€3 | +173.1% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +173.1% |
| Financial charges | 65/66B | €596 | €501 | -€96 | -16.0% |
| Recurring financial charges | 65 | €596 | €483 | -€113 | -19.0% |
| Non-recurring financial charges | 66B | - | €17 | +€17 | |
| Profit (loss) for the period before taxes | 9903 | -€16,394 | -€9,972 | +€6,422 | +39.2% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€16,394 | -€9,972 | +€6,422 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,394 | -€9,972 | +€6,422 | +39.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.