JUNIX: 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.
JUNIX
Largest movements
- Receivables within one year +€71,478
up €71,478 (+13684.7%), from €522 to €72,000
of which Trade receivables: +€71,600
- Cash +€58,038
up €58,038 (+123.7%), from €46,900 to €104,937
mainly Net result for the year (+€133,441) and Tax, wage and social debts (+€17,582)
- Current investments +€8,000
up €8,000 (+2.0%), from €391,151 to €399,151
- Deferred charges and accrued income +€6,654
up €6,654 (+150.1%), from €4,433 to €11,087
- Reserves +€133,441
up €133,441 (+34.7%), from €384,637 to €518,078
- Tax, wage and social debts +€17,582
up €17,582 (+50.4%), from €34,880 to €52,462
- Gross operating margin +€69,927
up €69,927 (+59.3%), from €117,878 to €187,805
- Taxes +€22,494
up €22,494 (+69.2%), from €32,483 to €54,978
- Financial income +€5,761
up €5,761 (+114.5%), from €5,030 to €10,790
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 | €456,952 | €601,994 | +€145,041 | +31.7% |
| Fixed assets | 21/28 | €13,947 | €14,818 | +€871 | +6.2% |
| Tangible fixed assets | 22/27 | €13,947 | €14,818 | +€871 | +6.2% |
| Land and buildings | 22 | €655 | - | -€655 | |
| Plant, machinery and equipment | 23 | €13,292 | €14,818 | +€1,526 | +11.5% |
| Current assets | 29/58 | €443,006 | €587,176 | +€144,170 | +32.5% |
| Amounts receivable within one year | 40/41 | €522 | €72,000 | +€71,478 | +13684.7% |
| Trade receivables | 40 | €400 | €72,000 | +€71,600 | +17900.0% |
| Other amounts receivable | 41 | €122 | - | -€122 | |
| Current investments | 50/53 | €391,151 | €399,151 | +€8,000 | +2.0% |
| Cash at bank and in hand | 54/58 | €46,900 | €104,937 | +€58,038 | +123.7% |
| Deferred charges and accrued income | 490/1 | €4,433 | €11,087 | +€6,654 | +150.1% |
| Total equity and liabilities | 10/49 | €456,952 | €601,994 | +€145,041 | +31.7% |
| Equity | 10/15 | €412,763 | €546,205 | +€133,441 | +32.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €384,637 | €518,078 | +€133,441 | +34.7% |
| Distributable reserves | 133 | €384,637 | €518,078 | +€133,441 | +34.7% |
| Profit (loss) carried forward | 14 | €9,127 | €9,127 | = | 0.0% |
| Amounts payable | 17/49 | €44,189 | €55,789 | +€11,600 | +26.3% |
| Amounts payable within one year | 42/48 | €44,189 | €55,789 | +€11,600 | +26.3% |
| Trade debts | 44 | €3,538 | €3,167 | -€370 | -10.5% |
| Suppliers | 440/4 | €3,538 | €3,167 | -€370 | -10.5% |
| Taxes, remuneration and social security | 45 | €34,880 | €52,462 | +€17,582 | +50.4% |
| Taxes | 450/3 | €34,880 | €52,462 | +€17,582 | +50.4% |
| Other amounts payable | 47/48 | €5,772 | €160 | -€5,612 | -97.2% |
| Non-recurring operating income | 76A | - | €767 | +€767 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,252 | €6,099 | +€847 | +16.1% |
| Other operating charges | 640/8 | €1,509 | €3,237 | +€1,728 | +114.5% |
| Gross operating margin | 9900 | €117,878 | €187,805 | +€69,927 | +59.3% |
| Operating profit (loss) | 9901 | €111,116 | €178,468 | +€67,352 | +60.6% |
| Financial income | 75/76B | €5,030 | €10,790 | +€5,761 | +114.5% |
| Recurring financial income | 75 | €5,030 | €10,790 | +€5,761 | +114.5% |
| Financial charges | 65/66B | €651 | €840 | +€189 | +29.0% |
| Recurring financial charges | 65 | €651 | €840 | +€189 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €115,495 | €188,419 | +€72,924 | +63.1% |
| Income taxes | 67/77 | €32,483 | €54,978 | +€22,494 | +69.2% |
| Profit (loss) for the period | 9904 | €83,012 | €133,441 | +€50,429 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,012 | €133,441 | +€50,429 | +60.7% |
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.