Juniperus Magnus: 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.
Juniperus Magnus
Largest movements
- Cash +€30,820
up €30,820 (+72.2%), from €42,674 to €73,494
mainly Receivables within one year (+€15,028) and Net result for the year (+€12,661)
- Receivables within one year -€15,028
down €15,028 (-31.1%), from €48,382 to €33,354
of which Trade receivables: -€11,210
- Tangible fixed assets -€5,689
down €5,689 (-20.7%), from €27,477 to €21,788
of which Plant, machinery and equipment: -€3,689
- Deferred charges and accrued income +€1,504
new in 2025: €1,504
- Reserves +€12,661
up €12,661 (+12.7%), from €99,886 to €112,547
- Other debts -€1,718
no longer reported in 2025 (was €1,718)
- Gross operating margin -€13,089
down €13,089 (-27.3%), from €48,002 to €34,913
- Taxes -€4,546
down €4,546 (-39.6%), from €11,494 to €6,948
- Depreciation +€2,410
up €2,410 (+28.4%), from €8,493 to €10,903
- Staff costs -€874
down €874 (-21.5%), from €4,063 to €3,189
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 | €120,433 | €132,040 | +€11,607 | +9.6% |
| Fixed assets | 21/28 | €29,377 | €23,688 | -€5,689 | -19.4% |
| Tangible fixed assets | 22/27 | €27,477 | €21,788 | -€5,689 | -20.7% |
| Plant, machinery and equipment | 23 | €22,767 | €19,078 | -€3,689 | -16.2% |
| Furniture and vehicles | 24 | €4,710 | €2,710 | -€2,000 | -42.5% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €91,056 | €108,352 | +€17,296 | +19.0% |
| Amounts receivable within one year | 40/41 | €48,382 | €33,354 | -€15,028 | -31.1% |
| Trade receivables | 40 | €33,471 | €22,260 | -€11,210 | -33.5% |
| Other amounts receivable | 41 | €14,912 | €11,094 | -€3,818 | -25.6% |
| Cash at bank and in hand | 54/58 | €42,674 | €73,494 | +€30,820 | +72.2% |
| Deferred charges and accrued income | 490/1 | - | €1,504 | +€1,504 | |
| Total equity and liabilities | 10/49 | €120,433 | €132,040 | +€11,607 | +9.6% |
| Equity | 10/15 | €118,486 | €131,147 | +€12,661 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,886 | €112,547 | +€12,661 | +12.7% |
| Distributable reserves | 133 | €99,886 | €112,547 | +€12,661 | +12.7% |
| Amounts payable | 17/49 | €1,947 | €893 | -€1,054 | -54.1% |
| Amounts payable within one year | 42/48 | €1,759 | €893 | -€866 | -49.2% |
| Trade debts | 44 | - | €604 | +€604 | |
| Suppliers | 440/4 | - | €604 | +€604 | |
| Taxes, remuneration and social security | 45 | €41 | €289 | +€248 | +603% |
| Remuneration and social security | 454/9 | €41 | €289 | +€248 | +603% |
| Other amounts payable | 47/48 | €1,718 | - | -€1,718 | |
| Accrued charges and deferred income | 492/3 | €188 | - | -€188 | |
| Non-recurring operating income | 76A | - | €337 | +€337 | |
| Remuneration, social security and pensions | 62 | €4,063 | €3,189 | -€874 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,493 | €10,903 | +€2,410 | +28.4% |
| Other operating charges | 640/8 | €1,027 | €1,127 | +€100 | +9.8% |
| Gross operating margin | 9900 | €48,002 | €34,913 | -€13,089 | -27.3% |
| Operating profit (loss) | 9901 | €34,419 | €19,694 | -€14,726 | -42.8% |
| Financial income | 75/76B | €0 | €42 | +€42 | +420,700% |
| Recurring financial income | 75 | €0 | €42 | +€42 | +420,700% |
| Financial charges | 65/66B | €79 | €127 | +€48 | +61.2% |
| Recurring financial charges | 65 | €79 | €127 | +€48 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €34,341 | €19,609 | -€14,732 | -42.9% |
| Income taxes | 67/77 | €11,494 | €6,948 | -€4,546 | -39.6% |
| Profit (loss) for the period | 9904 | €22,847 | €12,661 | -€10,186 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,847 | €12,661 | -€10,186 | -44.6% |
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 24 October 2026 via checked.be.