JUNITAS: 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.
JUNITAS
Largest movements
- Current assets +€79,489
up €79,489 (+15.1%), from €527,808 to €607,297
of which Receivables within one year: +€128,953
- Tangible fixed assets -€55,931
down €55,931 (-1.8%), from €3.1m to €3.1m
- Equity +€59,578
up €59,578 (+2.0%), from €3.0m to €3.1m
- Gross operating margin +€65,473
up €65,473 (+3.3%), from €2.0m to €2.0m
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,650,924 | €3,674,482 | +€23,558 | +0.6% |
| Fixed assets | 21/28 | €3,123,116 | €3,067,185 | -€55,931 | -1.8% |
| Tangible fixed assets | 22/27 | €3,123,116 | €3,067,185 | -€55,931 | -1.8% |
| Current assets | 29/58 | €527,808 | €607,297 | +€79,489 | +15.1% |
| Amounts receivable within one year | 40/41 | €211,081 | €340,034 | +€128,953 | +61.1% |
| Current investments | 50/53 | €264,045 | €240,836 | -€23,209 | -8.8% |
| Cash at bank and in hand | 54/58 | €49,270 | €24,701 | -€24,569 | -49.9% |
| Total equity and liabilities | 10/49 | €3,650,924 | €3,674,482 | +€23,558 | +0.6% |
| Equity | 10/15 | €2,998,940 | €3,058,518 | +€59,578 | +2.0% |
| Profit (loss) carried forward | 14 | €817,670 | €864,129 | +€46,459 | +5.7% |
| Amounts payable | 17/49 | €651,984 | €615,964 | -€36,020 | -5.5% |
| Amounts payable after more than one year | 17 | €406,250 | €381,250 | -€25,000 | -6.2% |
| Amounts payable within one year | 42/48 | €245,734 | €229,874 | -€15,860 | -6.5% |
| Trade debts | 44 | €27,133 | €5,039 | -€22,094 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,740 | €153,555 | +€3,815 | +2.5% |
| Gross operating margin | 9900 | €1,964,476 | €2,029,949 | +€65,473 | +3.3% |
| Operating profit (loss) | 9901 | €69,328 | €3,766 | -€65,562 | -94.6% |
| Recurring financial income | 75 | €0 | - | = | |
| Recurring financial charges | 65 | €7,479 | €6,677 | -€802 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €61,849 | -€8,638 | -€70,487 | |
| Income taxes | 67/77 | - | €4,903 | +€4,903 | |
| Profit (loss) for the period | 9904 | -€99,407 | -€13,541 | +€85,866 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,407 | -€13,541 | +€85,866 | +86.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.