JUNIOR SURUBI: 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 SURUBI
Largest movements
- Cash -€40,797
down €40,797 (-82.3%), from €49,567 to €8,770
mainly Tax, wage and social debts (-€31,600) and Investment in fixed assets (net) (-€29,612)
- Tangible fixed assets +€21,205
up €21,205 (+155.3%), from €13,656 to €34,862
- Receivables within one year -€12,036
down €12,036 (-3.1%), from €383,255 to €371,219
of which Trade receivables: -€56,506
- Tax, wage and social debts -€31,600
down €31,600 (-44.5%), from €71,026 to €39,426
of which Taxes: -€32,342
- Trade debts -€26,191
down €26,191 (-39.6%), from €66,065 to €39,875
- Reserves +€12,635
up €12,635 (+4.1%), from €306,715 to €319,350
- Other debts +€10,000
new in 2025: €10,000
- Turnover -€470,670
down €470,670 (-49.6%), from €948,047 to €477,377
- Purchases and services -€305,258
down €305,258 (-40.5%), from €752,869 to €447,612
- Gross operating margin -€154,134
down €154,134 (-78.3%), from €196,778 to €42,644
- Taxes -€47,755
down €47,755 (-88.7%), from €53,811 to €6,056
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 | €450,007 | €414,851 | -€35,155 | -7.8% |
| Fixed assets | 21/28 | €13,656 | €34,862 | +€21,205 | +155.3% |
| Tangible fixed assets | 22/27 | €13,656 | €34,862 | +€21,205 | +155.3% |
| Furniture and vehicles | 24 | €13,656 | €34,862 | +€21,205 | +155.3% |
| Current assets | 29/58 | €436,350 | €379,989 | -€56,361 | -12.9% |
| Amounts receivable within one year | 40/41 | €383,255 | €371,219 | -€12,036 | -3.1% |
| Trade receivables | 40 | €343,095 | €286,589 | -€56,506 | -16.5% |
| Other amounts receivable | 41 | €40,159 | €84,630 | +€44,471 | +110.7% |
| Cash at bank and in hand | 54/58 | €49,567 | €8,770 | -€40,797 | -82.3% |
| Deferred charges and accrued income | 490/1 | €3,529 | - | -€3,529 | |
| Total equity and liabilities | 10/49 | €450,007 | €414,851 | -€35,155 | -7.8% |
| Equity | 10/15 | €312,915 | €325,550 | +€12,635 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €306,715 | €319,350 | +€12,635 | +4.1% |
| Distributable reserves | 133 | €306,715 | €319,350 | +€12,635 | +4.1% |
| Amounts payable | 17/49 | €137,091 | €89,301 | -€47,791 | -34.9% |
| Amounts payable within one year | 42/48 | €137,091 | €89,301 | -€47,791 | -34.9% |
| Trade debts | 44 | €66,065 | €39,875 | -€26,191 | -39.6% |
| Suppliers | 440/4 | €66,065 | €39,875 | -€26,191 | -39.6% |
| Taxes, remuneration and social security | 45 | €71,026 | €39,426 | -€31,600 | -44.5% |
| Taxes | 450/3 | €71,026 | €38,684 | -€32,342 | -45.5% |
| Remuneration and social security | 454/9 | - | €742 | +€742 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Turnover | 70 | €948,047 | €477,377 | -€470,670 | -49.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €752,869 | €447,612 | -€305,258 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €8,407 | +€1,649 | +24.4% |
| Other operating charges | 640/8 | €8,065 | €3,267 | -€4,798 | -59.5% |
| Non-recurring operating charges | 66A | - | €2,149 | +€2,149 | |
| Gross operating margin | 9900 | €196,778 | €42,644 | -€154,134 | -78.3% |
| Operating profit (loss) | 9901 | €181,955 | €28,821 | -€153,134 | -84.2% |
| Financial charges | 65/66B | €379 | €130 | -€249 | -65.8% |
| Recurring financial charges | 65 | €379 | €130 | -€249 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €181,576 | €28,692 | -€152,885 | -84.2% |
| Income taxes | 67/77 | €53,811 | €6,056 | -€47,755 | -88.7% |
| Profit (loss) for the period | 9904 | €127,765 | €22,635 | -€105,130 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €127,765 | €22,635 | -€105,130 | -82.3% |
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 12 October 2026 via checked.be.