JuSt Be: 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.
JuSt Be
Largest movements
- Tangible fixed assets -€28,077
down €28,077 (-13.7%), from €205,093 to €177,016
of which Land and buildings: -€24,527
- Receivables within one year -€5,862
down €5,862 (-33.4%), from €17,540 to €11,677
of which Trade receivables: -€13,906
- Cash -€2,458
down €2,458 (-18.1%), from €13,559 to €11,101
mainly Debts after one year (-€16,552) and Net result for the year (-€13,825)
- Debts after one year -€16,552
down €16,552 (-30.5%), from €54,351 to €37,799
- Profit (loss) carried forward -€13,825
down €13,825 (-55.9%), from -€24,728 to -€38,553
- Tax, wage and social debts -€5,490
down €5,490 (-28.9%), from €18,983 to €13,492
of which Taxes: -€4,390
- Trade debts -€4,876
down €4,876 (-75.8%), from €6,435 to €1,560
- Gross operating margin -€84,547
down €84,547 (-80.8%), from €104,699 to €20,152
- Financial charges -€26,716
down €26,716 (-86.2%), from €30,984 to €4,269
- Taxes -€12,972
down €12,972 (-98.6%), from €13,161 to €188
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 | €238,093 | €199,794 | -€38,299 | -16.1% |
| Fixed assets | 21/28 | €205,093 | €177,016 | -€28,077 | -13.7% |
| Tangible fixed assets | 22/27 | €205,093 | €177,016 | -€28,077 | -13.7% |
| Land and buildings | 22 | €198,480 | €173,954 | -€24,527 | -12.4% |
| Furniture and vehicles | 24 | €6,613 | €3,062 | -€3,551 | -53.7% |
| Current assets | 29/58 | €33,000 | €22,778 | -€10,222 | -31.0% |
| Amounts receivable within one year | 40/41 | €17,540 | €11,677 | -€5,862 | -33.4% |
| Trade receivables | 40 | €15,385 | €1,479 | -€13,906 | -90.4% |
| Other amounts receivable | 41 | €2,154 | €10,198 | +€8,044 | +373.3% |
| Cash at bank and in hand | 54/58 | €13,559 | €11,101 | -€2,458 | -18.1% |
| Deferred charges and accrued income | 490/1 | €1,901 | - | -€1,901 | |
| Total equity and liabilities | 10/49 | €238,093 | €199,794 | -€38,299 | -16.1% |
| Equity | 10/15 | €136,477 | €122,652 | -€13,825 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,005 | €155,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €134,395 | €134,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,728 | -€38,553 | -€13,825 | -55.9% |
| Amounts payable | 17/49 | €101,616 | €77,142 | -€24,474 | -24.1% |
| Amounts payable after more than one year | 17 | €54,351 | €37,799 | -€16,552 | -30.5% |
| Financial debts | 170/4 | €54,351 | €37,799 | -€16,552 | -30.5% |
| Amounts payable within one year | 42/48 | €47,265 | €39,343 | -€7,922 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €17,686 | €17,763 | +€77 | +0.4% |
| Trade debts | 44 | €6,435 | €1,560 | -€4,876 | -75.8% |
| Suppliers | 440/4 | €6,435 | €1,560 | -€4,876 | -75.8% |
| Taxes, remuneration and social security | 45 | €18,983 | €13,492 | -€5,490 | -28.9% |
| Taxes | 450/3 | €17,883 | €13,492 | -€4,390 | -24.6% |
| Remuneration and social security | 454/9 | €1,100 | - | -€1,100 | |
| Other amounts payable | 47/48 | €4,161 | €6,528 | +€2,367 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,279 | €28,077 | -€202 | -0.7% |
| Other operating charges | 640/8 | €1,052 | €1,536 | +€484 | +46.0% |
| Gross operating margin | 9900 | €104,699 | €20,152 | -€84,547 | -80.8% |
| Operating profit (loss) | 9901 | €75,367 | -€9,461 | -€84,829 | |
| Financial income | 75/76B | €100 | €93 | -€7 | -6.7% |
| Recurring financial income | 75 | €100 | €93 | -€7 | -6.7% |
| Financial charges | 65/66B | €30,984 | €4,269 | -€26,716 | -86.2% |
| Recurring financial charges | 65 | €30,984 | €4,269 | -€26,716 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €44,483 | -€13,637 | -€58,120 | |
| Income taxes | 67/77 | €13,161 | €188 | -€12,972 | -98.6% |
| Profit (loss) for the period | 9904 | €31,323 | -€13,825 | -€45,148 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,323 | -€13,825 | -€45,148 |
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 8 October 2026 via checked.be.