JUNIVE: 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.
JUNIVE
Largest movements
- Cash +€41,516
up €41,516 (+31.9%), from €130,138 to €171,655
mainly Net result for the year (+€38,324) and Other debts (+€32,184)
- Receivables within one year +€8,281
up €8,281 (+583.3%), from €1,420 to €9,701
of which Other amounts receivable: +€6,802
- Tangible fixed assets -€3,700
down €3,700 (-51.9%), from €7,132 to €3,432
of which Furniture and vehicles: -€2,221
- Intangible fixed assets -€3,000
down €3,000 (-81.7%), from €3,674 to €674
- Other debts +€32,184
up €32,184 (+125.0%), from €25,739 to €57,923
- Trade debts +€12,528
up €12,528 (+3027.8%), from €414 to €12,941
- Tax, wage and social debts -€2,680
down €2,680 (-36.5%), from €7,351 to €4,671
of which Taxes: -€2,455
- Gross operating margin -€12,072
down €12,072 (-13.8%), from €87,203 to €75,131
- Taxes -€7,293
down €7,293 (-35.6%), from €20,491 to €13,198
- Staff costs +€1,171
up €1,171 (+9.8%), from €11,952 to €13,123
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 | €158,769 | €200,374 | +€41,606 | +26.2% |
| Fixed assets | 21/28 | €10,806 | €4,106 | -€6,700 | -62.0% |
| Intangible fixed assets | 21 | €3,674 | €674 | -€3,000 | -81.7% |
| Tangible fixed assets | 22/27 | €7,132 | €3,432 | -€3,700 | -51.9% |
| Plant, machinery and equipment | 23 | €3,382 | €1,903 | -€1,479 | -43.7% |
| Furniture and vehicles | 24 | €3,750 | €1,530 | -€2,221 | -59.2% |
| Current assets | 29/58 | €147,963 | €196,268 | +€48,306 | +32.6% |
| Stocks and contracts in progress | 3 | €16,198 | €14,913 | -€1,285 | -7.9% |
| Stocks | 30/36 | €16,198 | €14,913 | -€1,285 | -7.9% |
| Amounts receivable within one year | 40/41 | €1,420 | €9,701 | +€8,281 | +583.3% |
| Trade receivables | 40 | €1,420 | €2,899 | +€1,479 | +104.2% |
| Other amounts receivable | 41 | - | €6,802 | +€6,802 | |
| Cash at bank and in hand | 54/58 | €130,138 | €171,655 | +€41,516 | +31.9% |
| Deferred charges and accrued income | 490/1 | €207 | - | -€207 | |
| Total equity and liabilities | 10/49 | €158,769 | €200,374 | +€41,606 | +26.2% |
| Equity | 10/15 | €123,477 | €123,477 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €119,477 | €119,477 | = | 0.0% |
| Distributable reserves | 133 | €119,477 | €119,477 | = | 0.0% |
| Amounts payable | 17/49 | €35,291 | €76,897 | +€41,606 | +117.9% |
| Amounts payable within one year | 42/48 | €33,504 | €75,535 | +€42,031 | +125.5% |
| Trade debts | 44 | €414 | €12,941 | +€12,528 | +3027.8% |
| Suppliers | 440/4 | €414 | €12,941 | +€12,528 | +3027.8% |
| Taxes, remuneration and social security | 45 | €7,351 | €4,671 | -€2,680 | -36.5% |
| Taxes | 450/3 | €7,000 | €4,545 | -€2,455 | -35.1% |
| Remuneration and social security | 454/9 | €351 | €126 | -€225 | -64.1% |
| Other amounts payable | 47/48 | €25,739 | €57,923 | +€32,184 | +125.0% |
| Accrued charges and deferred income | 492/3 | €1,787 | €1,362 | -€425 | -23.8% |
| Remuneration, social security and pensions | 62 | €11,952 | €13,123 | +€1,171 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,400 | €6,977 | -€423 | -5.7% |
| Other operating charges | 640/8 | €354 | €280 | -€73 | -20.8% |
| Gross operating margin | 9900 | €87,203 | €75,131 | -€12,072 | -13.8% |
| Operating profit (loss) | 9901 | €67,498 | €54,751 | -€12,747 | -18.9% |
| Financial income | 75/76B | €7 | €2 | -€5 | -71.8% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -71.8% |
| Financial charges | 65/66B | €3,769 | €3,231 | -€539 | -14.3% |
| Recurring financial charges | 65 | €3,769 | €3,231 | -€539 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €63,735 | €51,522 | -€12,213 | -19.2% |
| Income taxes | 67/77 | €20,491 | €13,198 | -€7,293 | -35.6% |
| Profit (loss) for the period | 9904 | €43,244 | €38,324 | -€4,920 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,244 | €38,324 | -€4,920 | -11.4% |
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 4 October 2026 via checked.be.