JunQ: 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.
JunQ
Largest movements
- Receivables within one year +€33,508
up €33,508 (+139.7%), from €23,979 to €57,487
of which Trade receivables: +€42,952
- Cash +€6,028
up €6,028 (+6.8%), from €88,894 to €94,922
mainly Other debts (+€96,166) and Net result for the year (+€54,343)
- Deferred charges and accrued income -€2,958
down €2,958 (-64.4%), from €4,595 to €1,637
- Tangible fixed assets -€2,786
down €2,786 (-15.3%), from €18,168 to €15,382
of which Other tangible fixed assets: -€2,480
- Other debts +€96,166
up €96,166 (+2167.9%), from €4,436 to €100,602
- Reserves -€65,667
down €65,667 (-54.7%), from €120,010 to €54,343
- Tax, wage and social debts +€4,178
up €4,178 (+54.2%), from €7,709 to €11,888
of which Taxes: +€4,178
- Gross operating margin +€59,325
up €59,325 (+400.1%), from €14,827 to €74,151
- Taxes +€12,030
up €12,030 (+338.3%), from €3,556 to €15,586
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 | €135,635 | €169,429 | +€33,793 | +24.9% |
| Fixed assets | 21/28 | €18,168 | €15,382 | -€2,786 | -15.3% |
| Tangible fixed assets | 22/27 | €18,168 | €15,382 | -€2,786 | -15.3% |
| Plant, machinery and equipment | 23 | €1,587 | €1,928 | +€341 | +21.5% |
| Furniture and vehicles | 24 | €2,426 | €1,779 | -€647 | -26.7% |
| Other tangible fixed assets | 26 | €14,155 | €11,675 | -€2,480 | -17.5% |
| Current assets | 29/58 | €117,467 | €154,047 | +€36,579 | +31.1% |
| Amounts receivable within one year | 40/41 | €23,979 | €57,487 | +€33,508 | +139.7% |
| Trade receivables | 40 | €14,036 | €56,988 | +€42,952 | +306.0% |
| Other amounts receivable | 41 | €9,943 | €499 | -€9,444 | -95.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €88,894 | €94,922 | +€6,028 | +6.8% |
| Deferred charges and accrued income | 490/1 | €4,595 | €1,637 | -€2,958 | -64.4% |
| Total equity and liabilities | 10/49 | €135,635 | €169,429 | +€33,793 | +24.9% |
| Equity | 10/15 | €122,010 | €56,343 | -€65,667 | -53.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €120,010 | €54,343 | -€65,667 | -54.7% |
| Distributable reserves | 133 | €120,010 | €54,343 | -€65,667 | -54.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,625 | €113,086 | +€99,460 | +730.0% |
| Amounts payable within one year | 42/48 | €13,625 | €113,086 | +€99,460 | +730.0% |
| Trade debts | 44 | €1,480 | €596 | -€884 | -59.7% |
| Suppliers | 440/4 | €1,480 | €596 | -€884 | -59.7% |
| Taxes, remuneration and social security | 45 | €7,709 | €11,888 | +€4,178 | +54.2% |
| Taxes | 450/3 | €7,709 | €11,888 | +€4,178 | +54.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,436 | €100,602 | +€96,166 | +2167.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,615 | €3,938 | +€323 | +8.9% |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | €14,827 | €74,151 | +€59,325 | +400.1% |
| Operating profit (loss) | 9901 | €10,824 | €69,763 | +€58,940 | +544.5% |
| Financial income | 75/76B | €250 | €397 | +€148 | +59.1% |
| Recurring financial income | 75 | €250 | €397 | +€148 | +59.1% |
| Financial charges | 65/66B | €230 | €232 | +€1 | +0.6% |
| Recurring financial charges | 65 | €230 | €232 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €10,843 | €69,929 | +€59,086 | +544.9% |
| Income taxes | 67/77 | €3,556 | €15,586 | +€12,030 | +338.3% |
| Profit (loss) for the period | 9904 | €7,287 | €54,343 | +€47,056 | +645.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,287 | €54,343 | +€47,056 | +645.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.