JunPeng: 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.
JunPeng
Largest movements
- Cash +€55,347
up €55,347 (+36.8%), from €150,212 to €205,559
mainly Net result for the year (+€68,605) and Other debts (+€31,574)
- Tangible fixed assets -€7,830
down €7,830 (-12.2%), from €64,170 to €56,339
of which Furniture and vehicles: -€5,329
- Stocks and contracts -€3,479
down €3,479 (-24.5%), from €14,196 to €10,717
- Other debts +€31,574
up €31,574 (+297.5%), from €10,613 to €42,187
- Reserves +€8,826
up €8,826 (+5.3%), from €167,376 to €176,202
- Tax, wage and social debts +€7,779
up €7,779 (+19.2%), from €40,460 to €48,239
of which Remuneration and social security: +€5,735
- Trade debts -€3,870
down €3,870 (-40.2%), from €9,619 to €5,749
- Gross operating margin +€10,158
up €10,158 (+7.2%), from €140,794 to €150,952
- Depreciation +€5,313
up €5,313 (+106.7%), from €4,981 to €10,294
- Taxes -€4,180
down €4,180 (-12.8%), from €32,786 to €28,606
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 | €229,068 | €273,681 | +€44,613 | +19.5% |
| Fixed assets | 21/28 | €64,170 | €56,339 | -€7,830 | -12.2% |
| Tangible fixed assets | 22/27 | €64,170 | €56,339 | -€7,830 | -12.2% |
| Land and buildings | 22 | €13,590 | €12,175 | -€1,415 | -10.4% |
| Plant, machinery and equipment | 23 | €24,050 | €22,964 | -€1,086 | -4.5% |
| Furniture and vehicles | 24 | €26,530 | €21,201 | -€5,329 | -20.1% |
| Current assets | 29/58 | €164,899 | €217,342 | +€52,443 | +31.8% |
| Stocks and contracts in progress | 3 | €14,196 | €10,717 | -€3,479 | -24.5% |
| Stocks | 30/36 | €14,196 | €10,717 | -€3,479 | -24.5% |
| Amounts receivable within one year | 40/41 | - | €789 | +€789 | |
| Other amounts receivable | 41 | - | €789 | +€789 | |
| Cash at bank and in hand | 54/58 | €150,212 | €205,559 | +€55,347 | +36.8% |
| Deferred charges and accrued income | 490/1 | €491 | €277 | -€214 | -43.6% |
| Total equity and liabilities | 10/49 | €229,068 | €273,681 | +€44,613 | +19.5% |
| Equity | 10/15 | €168,376 | €177,202 | +€8,826 | +5.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €167,376 | €176,202 | +€8,826 | +5.3% |
| Distributable reserves | 133 | €167,376 | €176,202 | +€8,826 | +5.3% |
| Amounts payable | 17/49 | €60,693 | €96,480 | +€35,787 | +59.0% |
| Amounts payable within one year | 42/48 | €60,693 | €96,176 | +€35,483 | +58.5% |
| Trade debts | 44 | €9,619 | €5,749 | -€3,870 | -40.2% |
| Suppliers | 440/4 | €9,619 | €5,749 | -€3,870 | -40.2% |
| Taxes, remuneration and social security | 45 | €40,460 | €48,239 | +€7,779 | +19.2% |
| Taxes | 450/3 | €33,635 | €35,679 | +€2,045 | +6.1% |
| Remuneration and social security | 454/9 | €6,825 | €12,560 | +€5,735 | +84.0% |
| Other amounts payable | 47/48 | €10,613 | €42,187 | +€31,574 | +297.5% |
| Accrued charges and deferred income | 492/3 | - | €304 | +€304 | |
| Non-recurring operating income | 76A | €393 | - | -€393 | |
| Remuneration, social security and pensions | 62 | €37,541 | €38,897 | +€1,356 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,981 | €10,294 | +€5,313 | +106.7% |
| Other operating charges | 640/8 | €1,483 | €2,954 | +€1,471 | +99.2% |
| Gross operating margin | 9900 | €140,794 | €150,952 | +€10,158 | +7.2% |
| Operating profit (loss) | 9901 | €96,789 | €98,807 | +€2,018 | +2.1% |
| Financial income | 75/76B | €8 | €46 | +€38 | +473.3% |
| Recurring financial income | 75 | €8 | €46 | +€38 | +473.3% |
| Financial charges | 65/66B | €1,609 | €1,641 | +€32 | +2.0% |
| Recurring financial charges | 65 | €1,609 | €1,641 | +€32 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €95,188 | €97,211 | +€2,023 | +2.1% |
| Income taxes | 67/77 | €32,786 | €28,606 | -€4,180 | -12.8% |
| Profit (loss) for the period | 9904 | €62,402 | €68,605 | +€6,204 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,402 | €68,605 | +€6,204 | +9.9% |
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.