JUNOR: 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.
JUNOR
Largest movements
- Cash +€166,340
up €166,340 (+837.1%), from €19,872 to €186,212
mainly Net result for the year (+€200,913) and Tax, wage and social debts (+€65,128)
- Receivables within one year +€65,703
up €65,703 (+35.9%), from €182,770 to €248,473
of which Other amounts receivable: +€44,834
- Tangible fixed assets +€32,342
up €32,342 (+693.8%), from €4,662 to €37,004
- Profit (loss) carried forward +€200,913
up €200,913 (+128.8%), from €155,971 to €356,883
- Tax, wage and social debts +€65,128
up €65,128 (+142.6%), from €45,687 to €110,814
of which Taxes: +€63,128
- Gross operating margin +€56,158
up €56,158 (+27.8%), from €201,938 to €258,096
- Taxes +€16,594
up €16,594 (+36.3%), from €45,687 to €62,280
- Financial income +€11,119
new in 2025: €11,119
- Depreciation +€5,764
up €5,764 (+2649.6%), from €218 to €5,981
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 | €207,303 | €472,901 | +€265,598 | +128.1% |
| Fixed assets | 21/28 | €4,662 | €37,004 | +€32,342 | +693.8% |
| Tangible fixed assets | 22/27 | €4,662 | €37,004 | +€32,342 | +693.8% |
| Furniture and vehicles | 24 | €4,662 | €37,004 | +€32,342 | +693.8% |
| Current assets | 29/58 | €202,641 | €435,897 | +€233,256 | +115.1% |
| Amounts receivable within one year | 40/41 | €182,770 | €248,473 | +€65,703 | +35.9% |
| Trade receivables | 40 | - | €20,869 | +€20,869 | |
| Other amounts receivable | 41 | €182,770 | €227,604 | +€44,834 | +24.5% |
| Cash at bank and in hand | 54/58 | €19,872 | €186,212 | +€166,340 | +837.1% |
| Deferred charges and accrued income | 490/1 | - | €1,213 | +€1,213 | |
| Total equity and liabilities | 10/49 | €207,303 | €472,901 | +€265,598 | +128.1% |
| Equity | 10/15 | €159,021 | €359,933 | +€200,913 | +126.3% |
| Contributions | 10/11 | €3,050 | €3,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,971 | €356,883 | +€200,913 | +128.8% |
| Amounts payable | 17/49 | €48,282 | €112,967 | +€64,685 | +134.0% |
| Amounts payable within one year | 42/48 | €48,282 | €112,967 | +€64,685 | +134.0% |
| Trade debts | 44 | €2,596 | €2,153 | -€443 | -17.0% |
| Suppliers | 440/4 | €2,596 | €2,153 | -€443 | -17.0% |
| Taxes, remuneration and social security | 45 | €45,687 | €110,814 | +€65,128 | +142.6% |
| Taxes | 450/3 | €45,687 | €108,814 | +€63,128 | +138.2% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | €5,981 | +€5,764 | +2649.6% |
| Gross operating margin | 9900 | €201,938 | €258,096 | +€56,158 | +27.8% |
| Operating profit (loss) | 9901 | €201,721 | €252,115 | +€50,394 | +25.0% |
| Financial income | 75/76B | - | €11,119 | +€11,119 | |
| Recurring financial income | 75 | - | €11,119 | +€11,119 | |
| Financial charges | 65/66B | €64 | €41 | -€23 | -35.5% |
| Recurring financial charges | 65 | €64 | €41 | -€23 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €201,657 | €263,193 | +€61,536 | +30.5% |
| Income taxes | 67/77 | €45,687 | €62,280 | +€16,594 | +36.3% |
| Profit (loss) for the period | 9904 | €155,971 | €200,913 | +€44,942 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €155,971 | €200,913 | +€44,942 | +28.8% |
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 10 October 2026 via checked.be.