JUNIELLE: 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.
JUNIELLE
Largest movements
- Cash -€55,274
down €55,274 (-43.7%), from €126,554 to €71,280
mainly Contributions, distributions and other (-€75,000) and Debts after one year (-€64,267)
- Tangible fixed assets -€12,577
down €12,577 (-4.9%), from €254,191 to €241,614
of which Leasing and similar rights: -€77,123
- Receivables within one year -€9,171
down €9,171 (-18.3%), from €50,218 to €41,047
of which Other amounts receivable: -€10,381
- Debts after one year -€64,267
down €64,267 (-27.4%), from €234,887 to €170,620
- Other debts -€22,863
down €22,863 (-27.9%), from €81,891 to €59,028
- Tax, wage and social debts +€9,988
up €9,988 (+64.0%), from €15,618 to €25,606
- Gross operating margin -€2,231
down €2,231 (-1.7%), from €131,840 to €129,609
- Other operating charges +€1,685
up €1,685 (+344%), from €489 to €2,174
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.
Derived cash bridge
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 | €432,741 | €355,873 | -€76,868 | -17.8% |
| Fixed assets | 21/28 | €254,191 | €241,614 | -€12,577 | -4.9% |
| Tangible fixed assets | 22/27 | €254,191 | €241,614 | -€12,577 | -4.9% |
| Land and buildings | 22 | €114,540 | €185,236 | +€70,696 | +61.7% |
| Furniture and vehicles | 24 | €658 | €1,776 | +€1,119 | +170% |
| Leasing and similar rights | 25 | €77,123 | - | -€77,123 | |
| Other tangible fixed assets | 26 | €61,870 | €54,601 | -€7,269 | -11.7% |
| Current assets | 29/58 | €178,550 | €114,260 | -€64,291 | -36.0% |
| Amounts receivable within one year | 40/41 | €50,218 | €41,047 | -€9,171 | -18.3% |
| Trade receivables | 40 | €37,389 | €38,599 | +€1,210 | +3.2% |
| Other amounts receivable | 41 | €12,829 | €2,448 | -€10,381 | -80.9% |
| Cash at bank and in hand | 54/58 | €126,554 | €71,280 | -€55,274 | -43.7% |
| Deferred charges and accrued income | 490/1 | €1,778 | €1,932 | +€154 | +8.7% |
| Total equity and liabilities | 10/49 | €432,741 | €355,873 | -€76,868 | -17.8% |
| Equity | 10/15 | €77,833 | €79,764 | +€1,931 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,971 | €51,971 | = | 0.0% |
| Tax-exempt reserves | 132 | €111 | €111 | = | 0.0% |
| Distributable reserves | 133 | €51,860 | €51,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,263 | €9,193 | +€1,931 | +26.6% |
| Amounts payable | 17/49 | €354,908 | €276,109 | -€78,798 | -22.2% |
| Amounts payable after more than one year | 17 | €234,887 | €170,620 | -€64,267 | -27.4% |
| Financial debts | 170/4 | €234,887 | €170,620 | -€64,267 | -27.4% |
| Amounts payable within one year | 42/48 | €117,168 | €101,338 | -€15,829 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €14,034 | €14,267 | +€233 | +1.7% |
| Trade debts | 44 | €5,625 | €2,438 | -€3,188 | -56.7% |
| Suppliers | 440/4 | €5,625 | €2,438 | -€3,188 | -56.7% |
| Taxes, remuneration and social security | 45 | €15,618 | €25,606 | +€9,988 | +64.0% |
| Taxes | 450/3 | €15,618 | €25,606 | +€9,988 | +64.0% |
| Other amounts payable | 47/48 | €81,891 | €59,028 | -€22,863 | -27.9% |
| Accrued charges and deferred income | 492/3 | €2,853 | €4,151 | +€1,298 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,818 | €18,137 | +€319 | +1.8% |
| Other operating charges | 640/8 | €489 | €2,174 | +€1,685 | +344% |
| Gross operating margin | 9900 | €131,840 | €129,609 | -€2,231 | -1.7% |
| Operating profit (loss) | 9901 | €113,533 | €109,298 | -€4,234 | -3.7% |
| Financial income | 75/76B | €182 | €0 | -€182 | -100% |
| Recurring financial income | 75 | €182 | €0 | -€182 | -100% |
| Financial charges | 65/66B | €7,682 | €7,316 | -€366 | -4.8% |
| Recurring financial charges | 65 | €7,682 | €7,316 | -€366 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €106,033 | €101,982 | -€4,050 | -3.8% |
| Income taxes | 67/77 | €25,671 | €25,052 | -€619 | -2.4% |
| Profit (loss) for the period | 9904 | €80,362 | €76,931 | -€3,431 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,362 | €76,931 | -€3,431 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.