JUNIPR: 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.
JUNIPR
Largest movements
- Tangible fixed assets +€346,887
up €346,887 (+930.0%), from €37,301 to €384,188
of which Land and buildings: +€357,416
- Current investments -€62,941
down €62,941 (-28.2%), from €223,000 to €160,059
- Cash +€47,050
up €47,050 (+808.4%), from €5,820 to €52,870
mainly Debts after one year (+€299,735) and Current investments (+€62,941)
- Debts after one year +€299,735
new in 2025: €299,735
- Profit (loss) carried forward +€38,732
up €38,732 (+53.9%), from €71,876 to €110,608
- Other debts -€19,007
down €19,007 (-51.7%), from €36,745 to €17,739
- Current portion of long-term debt +€16,020
new in 2025: €16,020
- Gross operating margin -€104,308
down €104,308 (-64.7%), from €161,170 to €56,862
- Taxes -€20,451
down €20,451 (-62.8%), from €32,568 to €12,117
- Financial income +€5,235
up €5,235 (+448.2%), from €1,168 to €6,404
- Financial charges -€3,167
down €3,167 (-78.7%), from €4,026 to €859
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 | €270,235 | €599,010 | +€328,775 | +121.7% |
| Fixed assets | 21/28 | €37,301 | €384,338 | +€347,037 | +930.4% |
| Tangible fixed assets | 22/27 | €37,301 | €384,188 | +€346,887 | +930.0% |
| Land and buildings | 22 | - | €357,416 | +€357,416 | |
| Furniture and vehicles | 24 | €37,301 | €26,772 | -€10,528 | -28.2% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €232,934 | €214,672 | -€18,262 | -7.8% |
| Amounts receivable within one year | 40/41 | €136 | €0 | -€136 | -100.0% |
| Trade receivables | 40 | €136 | €0 | -€136 | -100.0% |
| Current investments | 50/53 | €223,000 | €160,059 | -€62,941 | -28.2% |
| Cash at bank and in hand | 54/58 | €5,820 | €52,870 | +€47,050 | +808.4% |
| Deferred charges and accrued income | 490/1 | €3,978 | €1,743 | -€2,235 | -56.2% |
| Total equity and liabilities | 10/49 | €270,235 | €599,010 | +€328,775 | +121.7% |
| Equity | 10/15 | €188,974 | €227,706 | +€38,732 | +20.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €114,598 | €114,598 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €72,498 | €72,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,876 | €110,608 | +€38,732 | +53.9% |
| Amounts payable | 17/49 | €81,261 | €371,304 | +€290,043 | +356.9% |
| Amounts payable after more than one year | 17 | - | €299,735 | +€299,735 | |
| Financial debts | 170/4 | - | €299,735 | +€299,735 | |
| Amounts payable within one year | 42/48 | €77,313 | €71,568 | -€5,745 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | - | €16,020 | +€16,020 | |
| Financial debts | 43 | €88 | €0 | -€88 | -100.0% |
| Credit institutions | 430/8 | €88 | €0 | -€88 | -100.0% |
| Trade debts | 44 | €916 | €299 | -€617 | -67.3% |
| Suppliers | 440/4 | €916 | €299 | -€617 | -67.3% |
| Taxes, remuneration and social security | 45 | €39,563 | €37,511 | -€2,053 | -5.2% |
| Taxes | 450/3 | €39,563 | €37,511 | -€2,053 | -5.2% |
| Other amounts payable | 47/48 | €36,745 | €17,739 | -€19,007 | -51.7% |
| Accrued charges and deferred income | 492/3 | €3,948 | €0 | -€3,948 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,592 | €11,013 | -€579 | -5.0% |
| Other operating charges | 640/8 | €177 | €544 | +€368 | +208.4% |
| Gross operating margin | 9900 | €161,170 | €56,862 | -€104,308 | -64.7% |
| Operating profit (loss) | 9901 | €149,402 | €45,305 | -€104,097 | -69.7% |
| Financial income | 75/76B | €1,168 | €6,404 | +€5,235 | +448.2% |
| Recurring financial income | 75 | €1,168 | €6,404 | +€5,235 | +448.2% |
| Financial charges | 65/66B | €4,026 | €859 | -€3,167 | -78.7% |
| Recurring financial charges | 65 | €4,026 | €859 | -€3,167 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €146,544 | €50,850 | -€95,694 | -65.3% |
| Income taxes | 67/77 | €32,568 | €12,117 | -€20,451 | -62.8% |
| Profit (loss) for the period | 9904 | €113,976 | €38,732 | -€75,244 | -66.0% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €0 | -€42,100 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,876 | €38,732 | -€33,144 | -46.1% |
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 9 October 2026 via checked.be.