JUST PRO: 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 PRO
Largest movements
- Tangible fixed assets -€7,020
down €7,020 (-24.9%), from €28,138 to €21,118
- Deferred charges and accrued income -€2,056
down €2,056 (-82.5%), from €2,493 to €437
- Cash +€1,729
up €1,729 (+78.8%), from €2,194 to €3,923
mainly Depreciation (+€9,084) and Net result for the year (+€7,893)
- Receivables within one year +€764
up €764 (+4.6%), from €16,723 to €17,486
of which Trade receivables: +€934
- Debts after one year -€8,086
down €8,086 (-41.7%), from €19,384 to €11,299
- Other debts -€7,000
down €7,000 (-100.0%), from €7,000 to €0
- Profit (loss) carried forward +€4,413
up €4,413, from -€4,413 to €0
- Tax, wage and social debts +€4,212
up €4,212 (+46.0%), from €9,150 to €13,362
of which Remuneration and social security: +€2,500
- Trade debts -€3,895
down €3,895 (-56.9%), from €6,846 to €2,952
- Gross operating margin +€10,990
up €10,990 (+95.3%), from €11,538 to €22,528
- Taxes +€1,487
up €1,487 (+66.4%), from €2,238 to €3,724
- Other operating charges +€273
up €273 (+48.9%), from €558 to €831
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 | €49,547 | €42,964 | -€6,583 | -13.3% |
| Fixed assets | 21/28 | €28,138 | €21,118 | -€7,020 | -24.9% |
| Tangible fixed assets | 22/27 | €28,138 | €21,118 | -€7,020 | -24.9% |
| Furniture and vehicles | 24 | €28,138 | €21,118 | -€7,020 | -24.9% |
| Current assets | 29/58 | €21,409 | €21,847 | +€437 | +2.0% |
| Amounts receivable within one year | 40/41 | €16,723 | €17,486 | +€764 | +4.6% |
| Trade receivables | 40 | €7,590 | €8,524 | +€934 | +12.3% |
| Other amounts receivable | 41 | €9,133 | €8,962 | -€171 | -1.9% |
| Cash at bank and in hand | 54/58 | €2,194 | €3,923 | +€1,729 | +78.8% |
| Deferred charges and accrued income | 490/1 | €2,493 | €437 | -€2,056 | -82.5% |
| Total equity and liabilities | 10/49 | €49,547 | €42,964 | -€6,583 | -13.3% |
| Equity | 10/15 | €35 | €7,928 | +€7,893 | +22879.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,447 | €5,928 | +€3,480 | +142.2% |
| Distributable reserves | 133 | €2,447 | €5,928 | +€3,480 | +142.2% |
| Profit (loss) carried forward | 14 | -€4,413 | €0 | +€4,413 | |
| Amounts payable | 17/49 | €49,513 | €35,037 | -€14,476 | -29.2% |
| Amounts payable after more than one year | 17 | €19,384 | €11,299 | -€8,086 | -41.7% |
| Financial debts | 170/4 | €19,384 | €11,299 | -€8,086 | -41.7% |
| Amounts payable within one year | 42/48 | €30,128 | €23,738 | -€6,391 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €7,132 | €7,424 | +€292 | +4.1% |
| Trade debts | 44 | €6,846 | €2,952 | -€3,895 | -56.9% |
| Suppliers | 440/4 | €6,846 | €2,952 | -€3,895 | -56.9% |
| Taxes, remuneration and social security | 45 | €9,150 | €13,362 | +€4,212 | +46.0% |
| Taxes | 450/3 | €9,150 | €10,862 | +€1,712 | +18.7% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €7,000 | €0 | -€7,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,081 | €9,084 | +€2 | 0.0% |
| Other operating charges | 640/8 | €558 | €831 | +€273 | +48.9% |
| Gross operating margin | 9900 | €11,538 | €22,528 | +€10,990 | +95.3% |
| Operating profit (loss) | 9901 | €1,898 | €12,613 | +€10,715 | +564.5% |
| Financial income | 75/76B | €486 | €351 | -€135 | -27.9% |
| Recurring financial income | 75 | €486 | €351 | -€135 | -27.9% |
| Financial charges | 65/66B | €1,454 | €1,346 | -€108 | -7.4% |
| Recurring financial charges | 65 | €1,454 | €1,346 | -€108 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €930 | €11,618 | +€10,687 | +1149.1% |
| Income taxes | 67/77 | €2,238 | €3,724 | +€1,487 | +66.4% |
| Profit (loss) for the period | 9904 | -€1,308 | €7,893 | +€9,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,308 | €7,893 | +€9,201 |
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 7 October 2026 via checked.be.