JUST IT: 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 IT
Largest movements
- Receivables within one year -€11,646
down €11,646 (-11.6%), from €100,738 to €89,092
of which Other amounts receivable: -€7,068
- Deferred charges and accrued income +€5,779
new in 2025: €5,779
- Trade debts -€11,777
down €11,777 (-40.9%), from €28,818 to €17,041
- Profit (loss) carried forward +€6,264
up €6,264 (+24.9%), from €25,174 to €31,438
- Taxes -€13,634
down €13,634 (-68.0%), from €20,049 to €6,415
- Gross operating margin -€13,433
down €13,433 (-42.7%), from €31,433 to €18,000
- Other operating charges -€10,217
down €10,217 (-87.7%), from €11,656 to €1,439
- Depreciation -€8,933
down €8,933 (-71.3%), from €12,536 to €3,603
- Financial charges -€1,109
down €1,109 (-79.7%), from €1,391 to €282
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 | €101,760 | €95,784 | -€5,976 | -5.9% |
| Fixed assets | 21/28 | €997 | €150 | -€847 | -85.0% |
| Tangible fixed assets | 22/27 | €847 | - | -€847 | |
| Furniture and vehicles | 24 | €576 | - | -€576 | |
| Leasing and similar rights | 25 | €271 | - | -€271 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €100,763 | €95,634 | -€5,129 | -5.1% |
| Amounts receivable within one year | 40/41 | €100,738 | €89,092 | -€11,646 | -11.6% |
| Trade receivables | 40 | €13,681 | €9,103 | -€4,578 | -33.5% |
| Other amounts receivable | 41 | €87,057 | €79,989 | -€7,068 | -8.1% |
| Cash at bank and in hand | 54/58 | €25 | €763 | +€738 | +2952.0% |
| Deferred charges and accrued income | 490/1 | - | €5,779 | +€5,779 | |
| Total equity and liabilities | 10/49 | €101,760 | €95,784 | -€5,976 | -5.9% |
| Equity | 10/15 | €33,534 | €39,798 | +€6,264 | +18.7% |
| Contributions | 10/11 | €8,360 | €8,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,174 | €31,438 | +€6,264 | +24.9% |
| Amounts payable | 17/49 | €68,226 | €55,986 | -€12,240 | -17.9% |
| Amounts payable within one year | 42/48 | €68,226 | €55,986 | -€12,240 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €2,756 | €2,756 | = | 0.0% |
| Trade debts | 44 | €28,818 | €17,041 | -€11,777 | -40.9% |
| Suppliers | 440/4 | €28,818 | €17,041 | -€11,777 | -40.9% |
| Taxes, remuneration and social security | 45 | €36,652 | €36,189 | -€463 | -1.3% |
| Taxes | 450/3 | €36,652 | €36,189 | -€463 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,536 | €3,603 | -€8,933 | -71.3% |
| Other operating charges | 640/8 | €11,656 | €1,439 | -€10,217 | -87.7% |
| Gross operating margin | 9900 | €31,433 | €18,000 | -€13,433 | -42.7% |
| Operating profit (loss) | 9901 | €7,241 | €12,958 | +€5,717 | +79.0% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,391 | €282 | -€1,109 | -79.7% |
| Recurring financial charges | 65 | €1,391 | €282 | -€1,109 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | €5,850 | €12,680 | +€6,830 | +116.8% |
| Income taxes | 67/77 | €20,049 | €6,415 | -€13,634 | -68.0% |
| Profit (loss) for the period | 9904 | -€14,199 | €6,265 | +€20,464 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,199 | €6,265 | +€20,464 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.