JUNIOR MOTORS: 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.
JUNIOR MOTORS
Largest movements
- Receivables within one year -€30,700
down €30,700 (-20.0%), from €153,172 to €122,472
of which Other amounts receivable: -€19,122
- Trade debts -€38,113
down €38,113 (-67.6%), from €56,344 to €18,231
- Debts after one year -€16,583
down €16,583 (-28.1%), from €59,024 to €42,441
- Profit (loss) carried forward +€15,316
up €15,316 (+43.3%), from -€35,374 to -€20,058
- Advances received +€4,620
new in 2025: €4,620
- Financial charges -€4,364
down €4,364 (-49.1%), from €8,882 to €4,518
- Gross operating margin +€3,679
up €3,679 (+17.7%), from €20,741 to €24,420
- Financial income -€2,775
down €2,775 (-31.0%), from €8,960 to €6,186
- Taxes +€2,146
up €2,146 (+43.7%), from €4,917 to €7,064
- Other operating charges +€1,826
up €1,826 (+144%), from €1,266 to €3,092
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 | €170,553 | €138,225 | -€32,328 | -19.0% |
| Fixed assets | 21/28 | €983 | €367 | -€616 | -62.7% |
| Tangible fixed assets | 22/27 | €983 | €367 | -€616 | -62.7% |
| Plant, machinery and equipment | 23 | €209 | €0 | -€209 | -100% |
| Furniture and vehicles | 24 | €774 | €367 | -€407 | -52.6% |
| Current assets | 29/58 | €169,570 | €137,858 | -€31,712 | -18.7% |
| Stocks and contracts in progress | 3 | €15,386 | €15,386 | = | 0.0% |
| Stocks | 30/36 | €15,386 | €15,386 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €153,172 | €122,472 | -€30,700 | -20.0% |
| Trade receivables | 40 | €29,570 | €17,992 | -€11,578 | -39.2% |
| Other amounts receivable | 41 | €123,602 | €104,480 | -€19,122 | -15.5% |
| Cash at bank and in hand | 54/58 | €1,012 | €0 | -€1,012 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €170,553 | €138,225 | -€32,328 | -19.0% |
| Equity | 10/15 | €24,639 | €39,955 | +€15,316 | +62.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €10,013 | €10,013 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,013 | €10,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,374 | -€20,058 | +€15,316 | +43.3% |
| Amounts payable | 17/49 | €145,914 | €98,270 | -€47,644 | -32.7% |
| Amounts payable after more than one year | 17 | €59,024 | €42,441 | -€16,583 | -28.1% |
| Financial debts | 170/4 | €59,024 | €42,441 | -€16,583 | -28.1% |
| Amounts payable within one year | 42/48 | €86,239 | €55,669 | -€30,570 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €13,393 | €14,229 | +€836 | +6.2% |
| Financial debts | 43 | €0 | €652 | +€652 | |
| Credit institutions | 430/8 | €0 | €652 | +€652 | |
| Trade debts | 44 | €56,344 | €18,231 | -€38,113 | -67.6% |
| Suppliers | 440/4 | €56,344 | €18,231 | -€38,113 | -67.6% |
| Advances received on contracts in progress | 46 | - | €4,620 | +€4,620 | |
| Taxes, remuneration and social security | 45 | €16,503 | €17,937 | +€1,435 | +8.7% |
| Taxes | 450/3 | €16,503 | €17,937 | +€1,435 | +8.7% |
| Accrued charges and deferred income | 492/3 | €651 | €160 | -€491 | -75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €761 | €616 | -€145 | -19.1% |
| Other operating charges | 640/8 | €1,266 | €3,092 | +€1,826 | +144% |
| Gross operating margin | 9900 | €20,741 | €24,420 | +€3,679 | +17.7% |
| Operating profit (loss) | 9901 | €18,714 | €20,712 | +€1,998 | +10.7% |
| Financial income | 75/76B | €8,960 | €6,186 | -€2,775 | -31.0% |
| Recurring financial income | 75 | €8,960 | €6,186 | -€2,775 | -31.0% |
| Financial charges | 65/66B | €8,882 | €4,518 | -€4,364 | -49.1% |
| Recurring financial charges | 65 | €8,882 | €4,518 | -€4,364 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €18,792 | €22,380 | +€3,587 | +19.1% |
| Income taxes | 67/77 | €4,917 | €7,064 | +€2,146 | +43.7% |
| Profit (loss) for the period | 9904 | €13,875 | €15,316 | +€1,441 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,875 | €15,316 | +€1,441 | +10.4% |
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 20 October 2026 via checked.be.