Just Be: 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.
Just Be
Largest movements
- Cash +€2,602
up €2,602 (+992%), from €262 to €2,864
mainly Net result for the year (+€3,381) and Tax, wage and social debts (+€2,410)
- Receivables within one year +€1,762
up €1,762 (+175%), from €1,004 to €2,767
of which Other amounts receivable: +€1,556
- Tangible fixed assets +€1,476
up €1,476 (+120%), from €1,233 to €2,709
- Deferred charges and accrued income +€333
up €333 (+204%), from €163 to €496
- Profit (loss) carried forward +€3,381
up €3,381 (+3.9%), from -€86,989 to -€83,608
- Tax, wage and social debts +€2,410
up €2,410 (+157%), from €1,534 to €3,944
- Other debts +€1,125
up €1,125 (+1.4%), from €81,175 to €82,300
- Short-term financial debts -€432
no longer reported in 2025 (was €432)
- Trade debts -€310
no longer reported in 2025 (was €310)
- Other operating charges -€2,838
down €2,838 (-64.2%), from €4,424 to €1,586
- Depreciation -€1,868
down €1,868 (-69.4%), from €2,693 to €825
- Gross operating margin +€1,165
up €1,165 (+20.4%), from €5,715 to €6,880
- Financial charges +€344
up €344 (+66.1%), from €521 to €865
- Taxes +€291
new in 2025: €291
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.
Derived cash bridge
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 | €2,663 | €8,836 | +€6,173 | +232% |
| Fixed assets | 21/28 | €1,233 | €2,709 | +€1,476 | +120% |
| Tangible fixed assets | 22/27 | €1,233 | €2,709 | +€1,476 | +120% |
| Plant, machinery and equipment | 23 | €1,233 | €2,709 | +€1,476 | +120% |
| Current assets | 29/58 | €1,430 | €6,127 | +€4,697 | +328% |
| Amounts receivable within one year | 40/41 | €1,004 | €2,767 | +€1,762 | +175% |
| Trade receivables | 40 | €1,004 | €1,211 | +€207 | +20.6% |
| Other amounts receivable | 41 | - | €1,556 | +€1,556 | |
| Cash at bank and in hand | 54/58 | €262 | €2,864 | +€2,602 | +992% |
| Deferred charges and accrued income | 490/1 | €163 | €496 | +€333 | +204% |
| Total equity and liabilities | 10/49 | €2,663 | €8,836 | +€6,173 | +232% |
| Equity | 10/15 | -€80,789 | -€77,408 | +€3,381 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,989 | -€83,608 | +€3,381 | +3.9% |
| Amounts payable | 17/49 | €83,452 | €86,244 | +€2,792 | +3.3% |
| Amounts payable within one year | 42/48 | €83,452 | €86,244 | +€2,792 | +3.3% |
| Financial debts | 43 | €432 | - | -€432 | |
| Credit institutions | 430/8 | €432 | - | -€432 | |
| Trade debts | 44 | €310 | - | -€310 | |
| Suppliers | 440/4 | €310 | - | -€310 | |
| Taxes, remuneration and social security | 45 | €1,534 | €3,944 | +€2,410 | +157% |
| Taxes | 450/3 | €1,534 | €3,944 | +€2,410 | +157% |
| Other amounts payable | 47/48 | €81,175 | €82,300 | +€1,125 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,693 | €825 | -€1,868 | -69.4% |
| Other operating charges | 640/8 | €4,424 | €1,586 | -€2,838 | -64.2% |
| Gross operating margin | 9900 | €5,715 | €6,880 | +€1,165 | +20.4% |
| Operating profit (loss) | 9901 | -€1,402 | €4,469 | +€5,871 | |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €521 | €865 | +€344 | +66.1% |
| Recurring financial charges | 65 | €521 | €865 | +€344 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,923 | €3,672 | +€5,595 | |
| Income taxes | 67/77 | - | €291 | +€291 | |
| Profit (loss) for the period | 9904 | -€1,923 | €3,381 | +€5,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,923 | €3,381 | +€5,304 |
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 27 October 2026 via checked.be.