JUNIS ENERGIES: 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.
JUNIS ENERGIES
Largest movements
- Tangible fixed assets -€63,434
down €63,434 (-14.8%), from €429,540 to €366,106
- Cash +€14,393
up €14,393 (+23.2%), from €61,924 to €76,318
mainly Depreciation (+€63,434) and Net result for the year (+€61,918)
- Receivables within one year -€8,758
down €8,758 (-26.7%), from €32,778 to €24,020
of which Trade receivables: -€9,587
- Current portion of long-term debt -€97,283
down €97,283 (-100%), from €97,283 to €0
- Profit (loss) carried forward +€61,918
up €61,918 (+312%), from €19,828 to €81,746
- Trade debts -€19,395
down €19,395 (-84.2%), from €23,031 to €3,636
- Investment grants -€7,212
down €7,212 (-15.4%), from €46,702 to €39,490
- Gross operating margin +€7,779
up €7,779 (+6.7%), from €116,721 to €124,500
- Financial charges -€4,972
down €4,972 (-36.2%), from €13,726 to €8,754
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 | €681,633 | €625,767 | -€55,866 | -8.2% |
| Fixed assets | 21/28 | €447,720 | €385,296 | -€62,424 | -13.9% |
| Intangible fixed assets | 21 | €18,180 | €19,190 | +€1,010 | +5.6% |
| Tangible fixed assets | 22/27 | €429,540 | €366,106 | -€63,434 | -14.8% |
| Leasing and similar rights | 25 | €429,540 | €366,106 | -€63,434 | -14.8% |
| Current assets | 29/58 | €233,913 | €240,470 | +€6,557 | +2.8% |
| Amounts receivable within one year | 40/41 | €32,778 | €24,020 | -€8,758 | -26.7% |
| Trade receivables | 40 | €32,196 | €22,609 | -€9,587 | -29.8% |
| Other amounts receivable | 41 | €581 | €1,411 | +€829 | +143% |
| Current investments | 50/53 | €136,299 | €139,011 | +€2,713 | +2.0% |
| Cash at bank and in hand | 54/58 | €61,924 | €76,318 | +€14,393 | +23.2% |
| Deferred charges and accrued income | 490/1 | €2,912 | €1,122 | -€1,791 | -61.5% |
| Total equity and liabilities | 10/49 | €681,633 | €625,767 | -€55,866 | -8.2% |
| Equity | 10/15 | €85,223 | €139,929 | +€54,706 | +64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94 | €94 | = | 0.0% |
| Distributable reserves | 133 | €94 | €94 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,828 | €81,746 | +€61,918 | +312% |
| Investment grants | 15 | €46,702 | €39,490 | -€7,212 | -15.4% |
| Provisions and deferred taxes | 16 | €22,372 | €22,372 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,372 | €22,372 | = | 0.0% |
| Major repairs and maintenance | 162 | €22,372 | €22,372 | = | 0.0% |
| Amounts payable | 17/49 | €574,037 | €463,465 | -€110,572 | -19.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €477,926 | €363,546 | -€114,380 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €97,283 | €0 | -€97,283 | -100% |
| Trade debts | 44 | €23,031 | €3,636 | -€19,395 | -84.2% |
| Suppliers | 440/4 | €23,031 | €3,636 | -€19,395 | -84.2% |
| Taxes, remuneration and social security | 45 | €1,645 | €3,411 | +€1,766 | +107% |
| Taxes | 450/3 | €1,645 | €3,411 | +€1,766 | +107% |
| Other amounts payable | 47/48 | €355,967 | €356,499 | +€531 | +0.1% |
| Accrued charges and deferred income | 492/3 | €96,111 | €99,919 | +€3,808 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,434 | €63,434 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €604 | €618 | +€14 | +2.3% |
| Gross operating margin | 9900 | €116,721 | €124,500 | +€7,779 | +6.7% |
| Operating profit (loss) | 9901 | €52,683 | €60,448 | +€7,765 | +14.7% |
| Financial income | 75/76B | €10,840 | €10,224 | -€616 | -5.7% |
| Recurring financial income | 75 | €10,840 | €10,224 | -€616 | -5.7% |
| Financial charges | 65/66B | €13,726 | €8,754 | -€4,972 | -36.2% |
| Recurring financial charges | 65 | €13,726 | €8,754 | -€4,972 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €49,797 | €61,918 | +€12,121 | +24.3% |
| Income taxes | 67/77 | -€13 | €0 | +€13 | |
| Profit (loss) for the period | 9904 | €49,809 | €61,918 | +€12,108 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,809 | €61,918 | +€12,108 | +24.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.