JUNIMAT: 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.
JUNIMAT
Largest movements
- Receivables within one year -€9,067
down €9,067 (-90.4%), from €10,035 to €968
of which Trade receivables: -€9,037
- Tangible fixed assets -€2,933
no longer reported in 2024 (was €2,933)
- Cash +€2,154
up €2,154 (+1915.8%), from €112 to €2,266
mainly Receivables within one year (+€9,067) and Net result for the year (+€5,698)
- Advances received -€8,287
down €8,287 (-88.8%), from €9,337 to €1,050
- Other debts -€7,708
down €7,708 (-2.2%), from €357,973 to €350,265
- Profit (loss) carried forward +€5,698
up €5,698 (+1.5%), from -€378,061 to -€372,363
- Tax, wage and social debts +€3,742
new in 2024: €3,742
- Trade debts -€2,944
down €2,944 (-60.3%), from €4,883 to €1,939
- Gross operating margin +€9,781
up €9,781 (+1500.8%), from €652 to €10,433
- Depreciation -€3,310
down €3,310 (-53.0%), from €6,243 to €2,933
- Other operating charges -€826
down €826 (-36.1%), from €2,290 to €1,465
- Financial charges +€158
up €158 (+46.3%), from €342 to €501
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,080 | €3,234 | -€9,846 | -75.3% |
| Fixed assets | 21/28 | €2,933 | - | -€2,933 | |
| Tangible fixed assets | 22/27 | €2,933 | - | -€2,933 | |
| Plant, machinery and equipment | 23 | €2,933 | - | -€2,933 | |
| Current assets | 29/58 | €10,147 | €3,234 | -€6,913 | -68.1% |
| Amounts receivable within one year | 40/41 | €10,035 | €968 | -€9,067 | -90.4% |
| Trade receivables | 40 | €9,905 | €868 | -€9,037 | -91.2% |
| Other amounts receivable | 41 | €130 | €100 | -€30 | -22.8% |
| Cash at bank and in hand | 54/58 | €112 | €2,266 | +€2,154 | +1915.8% |
| Total equity and liabilities | 10/49 | €13,080 | €3,234 | -€9,846 | -75.3% |
| Equity | 10/15 | -€359,461 | -€353,763 | +€5,698 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€378,061 | -€372,363 | +€5,698 | +1.5% |
| Amounts payable | 17/49 | €372,541 | €356,997 | -€15,544 | -4.2% |
| Amounts payable within one year | 42/48 | €372,193 | €356,997 | -€15,196 | -4.1% |
| Trade debts | 44 | €4,883 | €1,939 | -€2,944 | -60.3% |
| Suppliers | 440/4 | €4,883 | €1,939 | -€2,944 | -60.3% |
| Advances received on contracts in progress | 46 | €9,337 | €1,050 | -€8,287 | -88.8% |
| Taxes, remuneration and social security | 45 | - | €3,742 | +€3,742 | |
| Taxes | 450/3 | - | €3,742 | +€3,742 | |
| Other amounts payable | 47/48 | €357,973 | €350,265 | -€7,708 | -2.2% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,243 | €2,933 | -€3,310 | -53.0% |
| Other operating charges | 640/8 | €2,290 | €1,465 | -€826 | -36.1% |
| Gross operating margin | 9900 | €652 | €10,433 | +€9,781 | +1500.8% |
| Operating profit (loss) | 9901 | -€7,882 | €6,035 | +€13,917 | |
| Financial income | 75/76B | €130 | €164 | +€34 | +26.1% |
| Recurring financial income | 75 | €130 | €164 | +€34 | +26.1% |
| Financial charges | 65/66B | €342 | €501 | +€158 | +46.3% |
| Recurring financial charges | 65 | €342 | €501 | +€158 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,094 | €5,698 | +€13,792 | |
| Profit (loss) for the period | 9904 | -€8,094 | €5,698 | +€13,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,094 | €5,698 | +€13,792 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.