JUNISOL: what changed
Two fiscal 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.
JUNISOL
Largest movements
- Cash -€31,622
down €31,622 (-65.3%), from €48,412 to €16,790
mainly Net result for the year (-€51,549) and Contributions, distributions and other (-€35,559)
- Receivables within one year -€10,495
down €10,495 (-27.1%), from €38,772 to €28,277
of which Trade receivables: -€10,451
- Tangible fixed assets -€4,533
down €4,533 (-30.6%), from €14,826 to €10,294
of which Furniture and vehicles: -€4,195
- Profit (loss) carried forward -€87,107
no longer reported in 2025 (was €87,107)
- Other debts +€42,594
new in 2025: €42,594
- Tax, wage and social debts -€3,106
down €3,106 (-68.4%), from €4,539 to €1,433
- Gross operating margin -€47,185
down €47,185, from €1,674 to -€45,510
- Depreciation +€1,655
up €1,655 (+47.8%), from €3,458 to €5,113
- Taxes -€1,092
down €1,092 (-86.5%), from €1,263 to €170
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 | €106,357 | €58,413 | -€47,944 | -45.1% |
| Fixed assets | 21/28 | €17,603 | €12,491 | -€5,113 | -29.0% |
| Intangible fixed assets | 21 | €2,777 | €2,197 | -€580 | -20.9% |
| Tangible fixed assets | 22/27 | €14,826 | €10,294 | -€4,533 | -30.6% |
| Plant, machinery and equipment | 23 | €1,424 | €1,086 | -€338 | -23.7% |
| Furniture and vehicles | 24 | €13,402 | €9,208 | -€4,195 | -31.3% |
| Current assets | 29/58 | €88,754 | €45,922 | -€42,832 | -48.3% |
| Amounts receivable within one year | 40/41 | €38,772 | €28,277 | -€10,495 | -27.1% |
| Trade receivables | 40 | €36,190 | €25,739 | -€10,451 | -28.9% |
| Other amounts receivable | 41 | €2,582 | €2,538 | -€44 | -1.7% |
| Cash at bank and in hand | 54/58 | €48,412 | €16,790 | -€31,622 | -65.3% |
| Deferred charges and accrued income | 490/1 | €1,570 | €855 | -€715 | -45.5% |
| Total equity and liabilities | 10/49 | €106,357 | €58,413 | -€47,944 | -45.1% |
| Equity | 10/15 | €92,107 | €5,000 | -€87,107 | -94.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,107 | - | -€87,107 | |
| Amounts payable | 17/49 | €14,250 | €53,413 | +€39,163 | +274.8% |
| Amounts payable within one year | 42/48 | €14,012 | €53,142 | +€39,131 | +279.3% |
| Trade debts | 44 | €9,473 | €9,116 | -€357 | -3.8% |
| Suppliers | 440/4 | €9,473 | €9,116 | -€357 | -3.8% |
| Taxes, remuneration and social security | 45 | €4,539 | €1,433 | -€3,106 | -68.4% |
| Taxes | 450/3 | €4,539 | €1,433 | -€3,106 | -68.4% |
| Other amounts payable | 47/48 | - | €42,594 | +€42,594 | |
| Accrued charges and deferred income | 492/3 | €238 | €271 | +€33 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,458 | €5,113 | +€1,655 | +47.8% |
| Other operating charges | 640/8 | €560 | €586 | +€26 | +4.7% |
| Gross operating margin | 9900 | €1,674 | -€45,510 | -€47,185 | |
| Operating profit (loss) | 9901 | -€2,344 | -€51,209 | -€48,865 | -2084.8% |
| Financial income | 75/76B | €53 | €0 | -€53 | -99.7% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -99.7% |
| Financial charges | 65/66B | €61 | €170 | +€108 | +176.4% |
| Recurring financial charges | 65 | €61 | €170 | +€108 | +176.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,352 | -€51,379 | -€49,026 | -2084.2% |
| Income taxes | 67/77 | €1,263 | €170 | -€1,092 | -86.5% |
| Profit (loss) for the period | 9904 | -€3,615 | -€51,549 | -€47,934 | -1326.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,615 | -€51,549 | -€47,934 | -1326.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.