JUNO CONSULT: 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 CONSULT
Largest movements
- Cash +€30,990
up €30,990 (+140.2%), from €22,104 to €53,094
mainly Net result for the year (+€41,686) and Tax, wage and social debts (+€4,057)
- Receivables within one year +€15,120
up €15,120 (+74.4%), from €20,330 to €35,449
of which Trade receivables: +€35,449
- Tangible fixed assets +€1,166
new in 2024: €1,166
- Profit (loss) carried forward +€41,686
up €41,686 (+186.8%), from €22,322 to €64,008
- Tax, wage and social debts +€4,057
up €4,057 (+28.7%), from €14,140 to €18,197
- Other debts +€1,760
new in 2024: €1,760
- Gross operating margin +€25,137
up €25,137 (+74.7%), from €33,640 to €58,778
- Taxes +€6,019
up €6,019 (+85.2%), from €7,069 to €13,088
- Other operating charges -€2,461
down €2,461 (-82.3%), from €2,989 to €528
- Financial charges +€2,017
up €2,017 (+160.0%), from €1,261 to €3,278
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,434 | €89,965 | +€47,531 | +112.0% |
| Fixed assets | 21/28 | - | €1,166 | +€1,166 | |
| Tangible fixed assets | 22/27 | - | €1,166 | +€1,166 | |
| Other tangible fixed assets | 26 | - | €1,166 | +€1,166 | |
| Current assets | 29/58 | €42,434 | €88,799 | +€46,365 | +109.3% |
| Amounts receivable within one year | 40/41 | €20,330 | €35,449 | +€15,120 | +74.4% |
| Trade receivables | 40 | - | €35,449 | +€35,449 | |
| Other amounts receivable | 41 | €20,330 | - | -€20,330 | |
| Cash at bank and in hand | 54/58 | €22,104 | €53,094 | +€30,990 | +140.2% |
| Deferred charges and accrued income | 490/1 | - | €256 | +€256 | |
| Total equity and liabilities | 10/49 | €42,434 | €89,965 | +€47,531 | +112.0% |
| Equity | 10/15 | €27,322 | €69,008 | +€41,686 | +152.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,322 | €64,008 | +€41,686 | +186.8% |
| Amounts payable | 17/49 | €15,112 | €20,957 | +€5,845 | +38.7% |
| Amounts payable within one year | 42/48 | €15,112 | €20,923 | +€5,811 | +38.4% |
| Trade debts | 44 | €972 | €967 | -€6 | -0.6% |
| Suppliers | 440/4 | €972 | €967 | -€6 | -0.6% |
| Taxes, remuneration and social security | 45 | €14,140 | €18,197 | +€4,057 | +28.7% |
| Taxes | 450/3 | €14,140 | €18,197 | +€4,057 | +28.7% |
| Other amounts payable | 47/48 | - | €1,760 | +€1,760 | |
| Accrued charges and deferred income | 492/3 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €198 | +€198 | |
| Other operating charges | 640/8 | €2,989 | €528 | -€2,461 | -82.3% |
| Gross operating margin | 9900 | €33,640 | €58,778 | +€25,137 | +74.7% |
| Operating profit (loss) | 9901 | €30,651 | €58,052 | +€27,401 | +89.4% |
| Financial charges | 65/66B | €1,261 | €3,278 | +€2,017 | +160.0% |
| Recurring financial charges | 65 | €1,261 | €3,278 | +€2,017 | +160.0% |
| Profit (loss) for the period before taxes | 9903 | €29,391 | €54,774 | +€25,384 | +86.4% |
| Income taxes | 67/77 | €7,069 | €13,088 | +€6,019 | +85.2% |
| Profit (loss) for the period | 9904 | €22,322 | €41,686 | +€19,364 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,322 | €41,686 | +€19,364 | +86.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.