JUNO CONSULT: what changed
Two financial 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 CONSULT
Largest movements
- Receivables within one year -€64,285
down €64,285 (-76.6%), from €83,958 to €19,673
of which Other amounts receivable: -€47,079
- Cash -€20,907
down €20,907 (-58.7%), from €35,597 to €14,690
mainly Debts after one year (-€46,214) and Contributions, distributions and other (-€38,673)
- Tangible fixed assets -€20,307
down €20,307 (-2.6%), from €767,668 to €747,362
of which Land and buildings: -€20,307
- Debts after one year -€46,214
down €46,214 (-7.6%), from €605,167 to €558,953
- Reserves -€33,562
down €33,562 (-17.3%), from €193,887 to €160,325
of which Distributable reserves: -€33,562
- Other debts -€13,224
down €13,224 (-85.1%), from €15,542 to €2,319
- Tax, wage and social debts -€10,751
down €10,751 (-46.0%), from €23,371 to €12,619
of which Taxes: -€10,751
- Gross operating margin -€17,579
down €17,579 (-18.6%), from €94,311 to €76,732
- Financial charges -€4,896
down €4,896 (-21.0%), from €23,271 to €18,375
- Taxes -€3,076
down €3,076 (-42.0%), from €7,331 to €4,255
- Depreciation +€2,732
up €2,732 (+6.6%), from €41,398 to €44,130
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,840 | €801,283 | -€107,556 | -11.8% |
| Fixed assets | 21/28 | €767,668 | €747,362 | -€20,307 | -2.6% |
| Tangible fixed assets | 22/27 | €767,668 | €747,362 | -€20,307 | -2.6% |
| Land and buildings | 22 | €767,668 | €747,362 | -€20,307 | -2.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €141,171 | €53,921 | -€87,250 | -61.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €83,958 | €19,673 | -€64,285 | -76.6% |
| Trade receivables | 40 | €17,206 | €0 | -€17,206 | -100% |
| Other amounts receivable | 41 | €66,752 | €19,673 | -€47,079 | -70.5% |
| Cash at bank and in hand | 54/58 | €35,597 | €14,690 | -€20,907 | -58.7% |
| Deferred charges and accrued income | 490/1 | €21,616 | €19,558 | -€2,058 | -9.5% |
| Total equity and liabilities | 10/49 | €908,840 | €801,283 | -€107,556 | -11.8% |
| Equity | 10/15 | €208,554 | €174,992 | -€33,562 | -16.1% |
| Contributions | 10/11 | €14,667 | €14,667 | = | 0.0% |
| Reserves | 13 | €193,887 | €160,325 | -€33,562 | -17.3% |
| Tax-exempt reserves | 132 | €34,544 | €34,544 | = | 0.0% |
| Distributable reserves | 133 | €159,343 | €125,781 | -€33,562 | -21.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €700,286 | €626,292 | -€73,995 | -10.6% |
| Amounts payable after more than one year | 17 | €605,167 | €558,953 | -€46,214 | -7.6% |
| Financial debts | 170/4 | €605,167 | €558,953 | -€46,214 | -7.6% |
| Amounts payable within one year | 42/48 | €93,185 | €66,218 | -€26,967 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €47,289 | €46,214 | -€1,075 | -2.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,984 | €5,066 | -€1,917 | -27.5% |
| Suppliers | 440/4 | €6,984 | €5,066 | -€1,917 | -27.5% |
| Taxes, remuneration and social security | 45 | €23,371 | €12,619 | -€10,751 | -46.0% |
| Taxes | 450/3 | €23,371 | €12,619 | -€10,751 | -46.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,542 | €2,319 | -€13,224 | -85.1% |
| Accrued charges and deferred income | 492/3 | €1,933 | €1,120 | -€814 | -42.1% |
| Non-recurring operating income | 76A | €6,283 | €0 | -€6,283 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,398 | €44,130 | +€2,732 | +6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,098 | €5,256 | +€158 | +3.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €94,311 | €76,732 | -€17,579 | -18.6% |
| Operating profit (loss) | 9901 | €47,814 | €27,346 | -€20,468 | -42.8% |
| Financial income | 75/76B | €163 | €395 | +€232 | +142% |
| Recurring financial income | 75 | €163 | €395 | +€232 | +142% |
| Financial charges | 65/66B | €23,271 | €18,375 | -€4,896 | -21.0% |
| Recurring financial charges | 65 | €23,271 | €18,375 | -€4,896 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €24,707 | €9,366 | -€15,340 | -62.1% |
| Income taxes | 67/77 | €7,331 | €4,255 | -€3,076 | -42.0% |
| Profit (loss) for the period | 9904 | €17,376 | €5,111 | -€12,264 | -70.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €17,376 | €5,111 | -€12,264 | -70.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.