JUNOKE: 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.
JUNOKE
Largest movements
- Receivables within one year +€6,217
up €6,217 (+1211.0%), from €513 to €6,730
of which Trade receivables: +€5,800
- Cash -€2,409
down €2,409 (-94.8%), from €2,541 to €132
mainly Receivables within one year (-€6,217) and Tax, wage and social debts (-€2,301)
- Trade debts +€5,879
up €5,879 (+185.1%), from €3,177 to €9,057
- Tax, wage and social debts -€2,301
down €2,301 (-61.4%), from €3,745 to €1,444
of which Remuneration and social security: -€1,500
- Profit (loss) carried forward +€712
up €712 (+78.7%), from €905 to €1,617
- Other debts -€631
down €631 (-27.0%), from €2,340 to €1,709
- Gross operating margin -€264
down €264 (-10.4%), from €2,544 to €2,280
- Financial charges -€100
down €100 (-34.3%), from €293 to €193
- Other operating charges +€76
up €76 (+9.3%), from €818 to €894
- Taxes -€34
down €34 (-11.7%), from €289 to €255
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 | €48,470 | €52,130 | +€3,660 | +7.6% |
| Fixed assets | 21/28 | €226 | - | -€226 | |
| Tangible fixed assets | 22/27 | €226 | - | -€226 | |
| Plant, machinery and equipment | 23 | €226 | - | -€226 | |
| Current assets | 29/58 | €48,244 | €52,130 | +€3,886 | +8.1% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €513 | €6,730 | +€6,217 | +1211.0% |
| Trade receivables | 40 | - | €5,800 | +€5,800 | |
| Other amounts receivable | 41 | €513 | €930 | +€417 | +81.2% |
| Cash at bank and in hand | 54/58 | €2,541 | €132 | -€2,409 | -94.8% |
| Deferred charges and accrued income | 490/1 | €190 | €268 | +€78 | +41.0% |
| Total equity and liabilities | 10/49 | €48,470 | €52,130 | +€3,660 | +7.6% |
| Equity | 10/15 | €39,209 | €39,921 | +€712 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,104 | €32,104 | = | 0.0% |
| Distributable reserves | 133 | €32,104 | €32,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €905 | €1,617 | +€712 | +78.7% |
| Amounts payable | 17/49 | €9,261 | €12,209 | +€2,948 | +31.8% |
| Amounts payable within one year | 42/48 | €9,261 | €12,209 | +€2,948 | +31.8% |
| Trade debts | 44 | €3,177 | €9,057 | +€5,879 | +185.1% |
| Suppliers | 440/4 | €3,177 | €9,057 | +€5,879 | +185.1% |
| Taxes, remuneration and social security | 45 | €3,745 | €1,444 | -€2,301 | -61.4% |
| Taxes | 450/3 | €2,245 | €1,444 | -€801 | -35.7% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €2,340 | €1,709 | -€631 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €226 | -€14 | -6.0% |
| Other operating charges | 640/8 | €818 | €894 | +€76 | +9.3% |
| Gross operating margin | 9900 | €2,544 | €2,280 | -€264 | -10.4% |
| Operating profit (loss) | 9901 | €1,486 | €1,160 | -€326 | -21.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €293 | €193 | -€100 | -34.3% |
| Recurring financial charges | 65 | €293 | €193 | -€100 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €1,193 | €967 | -€226 | -18.9% |
| Income taxes | 67/77 | €289 | €255 | -€34 | -11.7% |
| Profit (loss) for the period | 9904 | €905 | €712 | -€192 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €905 | €712 | -€192 | -21.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.