Junius Simon: 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.
Junius Simon
Largest movements
- Tangible fixed assets +€1,987
up €1,987 (+23.9%), from €8,327 to €10,314
of which Plant, machinery and equipment: +€4,799
- Receivables within one year -€1,939
down €1,939 (-12.7%), from €15,266 to €13,328
of which Other amounts receivable: -€2,813
- Deferred charges and accrued income +€1,703
up €1,703 (+1286.8%), from €132 to €1,835
- Cash -€1,231
down €1,231 (-9.4%), from €13,035 to €11,805
mainly Investment in fixed assets (net) (-€5,412) and Trade debts (-€2,815)
- Trade debts -€2,815
down €2,815 (-84.1%), from €3,347 to €531
- Profit (loss) carried forward +€2,160
up €2,160 (+8.0%), from €26,893 to €29,053
- Other debts +€1,270
new in 2025: €1,270
- Gross operating margin +€6,507
up €6,507 (+581.0%), from €1,120 to €7,627
- Taxes +€978
up €978 (+4480.9%), from €22 to €1,000
- Financial charges -€236
down €236 (-30.3%), from €781 to €545
- Other operating charges -€167
down €167 (-25.1%), from €665 to €499
- Depreciation -€143
down €143 (-4.0%), from €3,567 to €3,424
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 | €36,760 | €37,281 | +€521 | +1.4% |
| Fixed assets | 21/28 | €8,327 | €10,314 | +€1,987 | +23.9% |
| Tangible fixed assets | 22/27 | €8,327 | €10,314 | +€1,987 | +23.9% |
| Plant, machinery and equipment | 23 | €693 | €5,492 | +€4,799 | +692.9% |
| Furniture and vehicles | 24 | €7,634 | €4,822 | -€2,812 | -36.8% |
| Current assets | 29/58 | €28,434 | €26,967 | -€1,467 | -5.2% |
| Amounts receivable within one year | 40/41 | €15,266 | €13,328 | -€1,939 | -12.7% |
| Trade receivables | 40 | €7,650 | €8,524 | +€874 | +11.4% |
| Other amounts receivable | 41 | €7,616 | €4,803 | -€2,813 | -36.9% |
| Cash at bank and in hand | 54/58 | €13,035 | €11,805 | -€1,231 | -9.4% |
| Deferred charges and accrued income | 490/1 | €132 | €1,835 | +€1,703 | +1286.8% |
| Total equity and liabilities | 10/49 | €36,760 | €37,281 | +€521 | +1.4% |
| Equity | 10/15 | €29,893 | €32,053 | +€2,160 | +7.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,893 | €29,053 | +€2,160 | +8.0% |
| Amounts payable | 17/49 | €6,867 | €5,228 | -€1,639 | -23.9% |
| Amounts payable within one year | 42/48 | €6,867 | €5,228 | -€1,639 | -23.9% |
| Trade debts | 44 | €3,347 | €531 | -€2,815 | -84.1% |
| Suppliers | 440/4 | €3,347 | €531 | -€2,815 | -84.1% |
| Taxes, remuneration and social security | 45 | €3,520 | €3,427 | -€93 | -2.6% |
| Taxes | 450/3 | €3,520 | €3,427 | -€93 | -2.6% |
| Other amounts payable | 47/48 | - | €1,270 | +€1,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,567 | €3,424 | -€143 | -4.0% |
| Other operating charges | 640/8 | €665 | €499 | -€167 | -25.1% |
| Gross operating margin | 9900 | €1,120 | €7,627 | +€6,507 | +581.0% |
| Operating profit (loss) | 9901 | -€3,113 | €3,704 | +€6,817 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +164.5% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +164.5% |
| Financial charges | 65/66B | €781 | €545 | -€236 | -30.3% |
| Recurring financial charges | 65 | €781 | €545 | -€236 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,894 | €3,160 | +€7,053 | |
| Income taxes | 67/77 | €22 | €1,000 | +€978 | +4480.9% |
| Profit (loss) for the period | 9904 | -€3,915 | €2,160 | +€6,075 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,915 | €2,160 | +€6,075 |
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 30 September 2026 via checked.be.