JUNO: 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.
JUNO
Largest movements
- Stocks and contracts -€5,243
down €5,243 (-66.2%), from €7,921 to €2,678
- Cash +€2,580
up €2,580 (+9.9%), from €26,049 to €28,629
mainly Net result for the year (+€12,389) and Stocks and contracts (+€5,243)
- Tangible fixed assets +€995
new in 2025: €995
- Receivables within one year +€456
up €456 (+5.2%), from €8,726 to €9,182
of which Trade receivables: +€2,108
- Profit (loss) carried forward +€12,389
up €12,389 (+258.0%), from €4,802 to €17,191
- Trade debts -€11,067
down €11,067 (-88.0%), from €12,571 to €1,503
- Tax, wage and social debts -€4,261
down €4,261 (-28.7%), from €14,843 to €10,583
of which Remuneration and social security: -€6,237
- Accrued charges and deferred income +€2,000
new in 2025: €2,000
- Gross operating margin +€25,476
up €25,476 (+96.1%), from €26,504 to €51,980
- Staff costs -€4,603
down €4,603 (-11.0%), from €41,961 to €37,357
- Financial income -€796
down €796 (-61.6%), from €1,291 to €496
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 | €42,816 | €41,877 | -€939 | -2.2% |
| Fixed assets | 21/28 | - | €995 | +€995 | |
| Tangible fixed assets | 22/27 | - | €995 | +€995 | |
| Furniture and vehicles | 24 | - | €995 | +€995 | |
| Current assets | 29/58 | €42,816 | €40,882 | -€1,934 | -4.5% |
| Stocks and contracts in progress | 3 | €7,921 | €2,678 | -€5,243 | -66.2% |
| Stocks | 30/36 | €7,921 | €2,678 | -€5,243 | -66.2% |
| Amounts receivable within one year | 40/41 | €8,726 | €9,182 | +€456 | +5.2% |
| Trade receivables | 40 | - | €2,108 | +€2,108 | |
| Other amounts receivable | 41 | €8,726 | €7,074 | -€1,651 | -18.9% |
| Cash at bank and in hand | 54/58 | €26,049 | €28,629 | +€2,580 | +9.9% |
| Deferred charges and accrued income | 490/1 | €120 | €392 | +€272 | +226.8% |
| Total equity and liabilities | 10/49 | €42,816 | €41,877 | -€939 | -2.2% |
| Equity | 10/15 | €15,402 | €27,791 | +€12,389 | +80.4% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,802 | €17,191 | +€12,389 | +258.0% |
| Amounts payable | 17/49 | €27,414 | €14,086 | -€13,328 | -48.6% |
| Amounts payable within one year | 42/48 | €27,414 | €12,086 | -€15,328 | -55.9% |
| Trade debts | 44 | €12,571 | €1,503 | -€11,067 | -88.0% |
| Suppliers | 440/4 | €12,571 | €1,503 | -€11,067 | -88.0% |
| Taxes, remuneration and social security | 45 | €14,843 | €10,583 | -€4,261 | -28.7% |
| Taxes | 450/3 | €4,847 | €6,824 | +€1,977 | +40.8% |
| Remuneration and social security | 454/9 | €9,996 | €3,759 | -€6,237 | -62.4% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €41,961 | €37,357 | -€4,603 | -11.0% |
| Other operating charges | 640/8 | €982 | €1,394 | +€412 | +41.9% |
| Gross operating margin | 9900 | €26,504 | €51,980 | +€25,476 | +96.1% |
| Operating profit (loss) | 9901 | -€16,439 | €13,228 | +€29,667 | |
| Financial income | 75/76B | €1,291 | €496 | -€796 | -61.6% |
| Recurring financial income | 75 | €1,291 | €496 | -€796 | -61.6% |
| Financial charges | 65/66B | €1,297 | €1,335 | +€38 | +3.0% |
| Recurring financial charges | 65 | €1,297 | €1,335 | +€38 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,444 | €12,389 | +€28,833 | |
| Profit (loss) for the period | 9904 | -€16,444 | €12,389 | +€28,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,444 | €12,389 | +€28,833 |
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 29 September 2026 via checked.be.