JUNIMA & Co: 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.
JUNIMA & Co
Largest movements
- Cash -€44,835
down €44,835 (-56.6%), from €79,223 to €34,388
mainly Other debts (-€62,076) and Receivables within one year (-€11,220)
- Tangible fixed assets -€13,023
down €13,023 (-32.4%), from €40,253 to €27,230
of which Furniture and vehicles: -€7,826
- Receivables within one year +€11,220
up €11,220 (+45.4%), from €24,728 to €35,948
of which Trade receivables: +€11,188
- Intangible fixed assets -€7,145
down €7,145 (-19.3%), from €36,982 to €29,837
- Deferred charges and accrued income -€5,119
down €5,119 (-57.1%), from €8,958 to €3,839
- Other debts -€62,076
down €62,076 (-78.3%), from €79,273 to €17,197
- Debts after one year +€13,906
new in 2025: €13,906
- Profit (loss) carried forward -€9,951
down €9,951 (-31.3%), from €31,771 to €21,820
- Current portion of long-term debt +€9,334
new in 2025: €9,334
- Tax, wage and social debts -€5,897
down €5,897 (-24.3%), from €24,225 to €18,328
of which Taxes: -€8,556
- Gross operating margin -€13,552
down €13,552 (-10.2%), from €132,591 to €119,039
- Staff costs +€3,107
up €3,107 (+3.2%), from €95,719 to €98,826
- Depreciation -€2,207
down €2,207 (-8.2%), from €26,965 to €24,758
- Taxes -€1,384
no longer reported in 2025 (was €1,384)
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 | €190,144 | €131,242 | -€58,902 | -31.0% |
| Fixed assets | 21/28 | €77,235 | €57,067 | -€20,168 | -26.1% |
| Intangible fixed assets | 21 | €36,982 | €29,837 | -€7,145 | -19.3% |
| Tangible fixed assets | 22/27 | €40,253 | €27,230 | -€13,023 | -32.4% |
| Plant, machinery and equipment | 23 | €10,694 | €5,860 | -€4,834 | -45.2% |
| Furniture and vehicles | 24 | €26,395 | €18,569 | -€7,826 | -29.6% |
| Other tangible fixed assets | 26 | €3,164 | €2,801 | -€363 | -11.5% |
| Current assets | 29/58 | €112,909 | €74,175 | -€38,734 | -34.3% |
| Amounts receivable within one year | 40/41 | €24,728 | €35,948 | +€11,220 | +45.4% |
| Trade receivables | 40 | €24,728 | €35,916 | +€11,188 | +45.2% |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Cash at bank and in hand | 54/58 | €79,223 | €34,388 | -€44,835 | -56.6% |
| Deferred charges and accrued income | 490/1 | €8,958 | €3,839 | -€5,119 | -57.1% |
| Total equity and liabilities | 10/49 | €190,144 | €131,242 | -€58,902 | -31.0% |
| Equity | 10/15 | €36,771 | €26,820 | -€9,951 | -27.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,771 | €21,820 | -€9,951 | -31.3% |
| Amounts payable | 17/49 | €153,373 | €104,422 | -€48,951 | -31.9% |
| Amounts payable after more than one year | 17 | - | €13,906 | +€13,906 | |
| Financial debts | 170/4 | - | €13,906 | +€13,906 | |
| Amounts payable within one year | 42/48 | €153,373 | €90,516 | -€62,857 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,334 | +€9,334 | |
| Trade debts | 44 | €49,875 | €45,048 | -€4,827 | -9.7% |
| Suppliers | 440/4 | €49,875 | €45,048 | -€4,827 | -9.7% |
| Advances received on contracts in progress | 46 | - | €609 | +€609 | |
| Taxes, remuneration and social security | 45 | €24,225 | €18,328 | -€5,897 | -24.3% |
| Taxes | 450/3 | €20,224 | €11,668 | -€8,556 | -42.3% |
| Remuneration and social security | 454/9 | €4,001 | €6,660 | +€2,659 | +66.5% |
| Other amounts payable | 47/48 | €79,273 | €17,197 | -€62,076 | -78.3% |
| Remuneration, social security and pensions | 62 | €95,719 | €98,826 | +€3,107 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,965 | €24,758 | -€2,207 | -8.2% |
| Other operating charges | 640/8 | €1,249 | €1,030 | -€219 | -17.5% |
| Gross operating margin | 9900 | €132,591 | €119,039 | -€13,552 | -10.2% |
| Operating profit (loss) | 9901 | €8,658 | -€5,575 | -€14,233 | |
| Financial income | 75/76B | €15 | €279 | +€264 | +1760.0% |
| Recurring financial income | 75 | €15 | €279 | +€264 | +1760.0% |
| Financial charges | 65/66B | €3,616 | €4,655 | +€1,039 | +28.7% |
| Recurring financial charges | 65 | €3,616 | €4,655 | +€1,039 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €5,057 | -€9,951 | -€15,008 | |
| Income taxes | 67/77 | €1,384 | - | -€1,384 | |
| Profit (loss) for the period | 9904 | €3,673 | -€9,951 | -€13,624 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,673 | -€9,951 | -€13,624 |
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 29 September 2026 via checked.be.