JUNTOS: 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.
JUNTOS
Largest movements
- Cash +€96,445
up €96,445 (+83.3%), from €115,801 to €212,246
mainly Net result for the year (+€142,926) and Receivables after one year (+€83,689)
- Receivables after one year -€83,689
down €83,689 (-100.0%), from €83,689 to €0
- Receivables within one year +€32,791
up €32,791 (+926.9%), from €3,538 to €36,329
of which Trade receivables: +€36,300
- Reserves +€44,469
up €44,469 (+23.9%), from €185,846 to €230,315
- Tax, wage and social debts +€13,031
new in 2025: €13,031
- Accrued charges and deferred income -€4,321
no longer reported in 2025 (was €4,321)
- Short-term financial debts -€4,085
down €4,085 (-100.0%), from €4,085 to €0
- Trade debts -€3,564
down €3,564 (-98.3%), from €3,626 to €62
- Gross operating margin -€44,561
down €44,561 (-19.3%), from €230,333 to €185,772
- Taxes -€15,635
down €15,635 (-27.2%), from €57,491 to €41,856
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 | €233,046 | €278,575 | +€45,529 | +19.5% |
| Fixed assets | 21/28 | €30,019 | €30,000 | -€19 | -0.1% |
| Tangible fixed assets | 22/27 | €19 | €0 | -€19 | -100.0% |
| Plant, machinery and equipment | 23 | €19 | €0 | -€19 | -100.0% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €203,027 | €248,575 | +€45,548 | +22.4% |
| Amounts receivable after more than one year | 29 | €83,689 | €0 | -€83,689 | -100.0% |
| Other amounts receivable | 291 | €83,689 | €0 | -€83,689 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,538 | €36,329 | +€32,791 | +926.9% |
| Trade receivables | 40 | - | €36,300 | +€36,300 | |
| Other amounts receivable | 41 | €3,538 | €29 | -€3,509 | -99.2% |
| Cash at bank and in hand | 54/58 | €115,801 | €212,246 | +€96,445 | +83.3% |
| Total equity and liabilities | 10/49 | €233,046 | €278,575 | +€45,529 | +19.5% |
| Equity | 10/15 | €220,846 | €265,315 | +€44,469 | +20.1% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €185,846 | €230,315 | +€44,469 | +23.9% |
| Distributable reserves | 133 | €185,846 | €230,315 | +€44,469 | +23.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,200 | €13,261 | +€1,061 | +8.7% |
| Amounts payable within one year | 42/48 | €7,879 | €13,261 | +€5,381 | +68.3% |
| Financial debts | 43 | €4,085 | €0 | -€4,085 | -100.0% |
| Credit institutions | 430/8 | €4,085 | €0 | -€4,085 | -100.0% |
| Trade debts | 44 | €3,626 | €62 | -€3,564 | -98.3% |
| Suppliers | 440/4 | €3,626 | €62 | -€3,564 | -98.3% |
| Taxes, remuneration and social security | 45 | - | €13,031 | +€13,031 | |
| Taxes | 450/3 | - | €13,031 | +€13,031 | |
| Other amounts payable | 47/48 | €168 | €168 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,321 | - | -€4,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €19 | -€257 | -93.2% |
| Other operating charges | 640/8 | €534 | €549 | +€15 | +2.8% |
| Gross operating margin | 9900 | €230,333 | €185,772 | -€44,561 | -19.3% |
| Operating profit (loss) | 9901 | €229,523 | €185,204 | -€44,319 | -19.3% |
| Financial income | 75/76B | €991 | €0 | -€991 | -100.0% |
| Recurring financial income | 75 | €991 | €0 | -€991 | -100.0% |
| Financial charges | 65/66B | €549 | €422 | -€127 | -23.1% |
| Recurring financial charges | 65 | €549 | €422 | -€127 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €229,965 | €184,782 | -€45,183 | -19.6% |
| Income taxes | 67/77 | €57,491 | €41,856 | -€15,635 | -27.2% |
| Profit (loss) for the period | 9904 | €172,474 | €142,926 | -€29,548 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €172,474 | €142,926 | -€29,548 | -17.1% |
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 4 October 2026 via checked.be.