JUST-X: 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-X
Largest movements
- Receivables within one year -€26,868
down €26,868 (-53.4%), from €50,305 to €23,437
of which Other amounts receivable: -€29,107
- Tax, wage and social debts -€30,014
down €30,014 (-78.3%), from €38,344 to €8,330
- Profit (loss) carried forward +€1,694
up €1,694 (+17.5%), from -€9,662 to -€7,969
- Trade debts +€1,359
up €1,359 (+43.0%), from €3,161 to €4,519
- Gross operating margin -€32,293
down €32,293 (-83.7%), from €38,584 to €6,291
- Taxes -€5,753
down €5,753 (-89.0%), from €6,467 to €714
- Other operating charges -€4,304
down €4,304 (-88.8%), from €4,848 to €544
- Financial charges +€1,929
up €1,929 (+136.8%), from €1,410 to €3,339
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 | €50,966 | €23,570 | -€27,396 | -53.8% |
| Current assets | 29/58 | €50,966 | €23,570 | -€27,396 | -53.8% |
| Amounts receivable within one year | 40/41 | €50,305 | €23,437 | -€26,868 | -53.4% |
| Trade receivables | 40 | €0 | €2,240 | +€2,240 | |
| Other amounts receivable | 41 | €50,305 | €21,197 | -€29,107 | -57.9% |
| Cash at bank and in hand | 54/58 | €451 | €133 | -€318 | -70.5% |
| Deferred charges and accrued income | 490/1 | €210 | €0 | -€210 | -100.0% |
| Total equity and liabilities | 10/49 | €50,966 | €23,570 | -€27,396 | -53.8% |
| Equity | 10/15 | €8,938 | €10,631 | +€1,694 | +19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,662 | -€7,969 | +€1,694 | +17.5% |
| Amounts payable | 17/49 | €42,029 | €12,939 | -€29,090 | -69.2% |
| Amounts payable within one year | 42/48 | €41,941 | €12,849 | -€29,092 | -69.4% |
| Trade debts | 44 | €3,161 | €4,519 | +€1,359 | +43.0% |
| Suppliers | 440/4 | €3,161 | €4,519 | +€1,359 | +43.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €38,344 | €8,330 | -€30,014 | -78.3% |
| Taxes | 450/3 | €38,344 | €8,330 | -€30,014 | -78.3% |
| Other amounts payable | 47/48 | €436 | €0 | -€436 | -100.0% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Other operating charges | 640/8 | €4,848 | €544 | -€4,304 | -88.8% |
| Gross operating margin | 9900 | €38,584 | €6,291 | -€32,293 | -83.7% |
| Operating profit (loss) | 9901 | €33,736 | €5,747 | -€27,989 | -83.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,410 | €3,339 | +€1,929 | +136.8% |
| Recurring financial charges | 65 | €1,410 | €3,339 | +€1,929 | +136.8% |
| Profit (loss) for the period before taxes | 9903 | €32,326 | €2,408 | -€29,918 | -92.6% |
| Income taxes | 67/77 | €6,467 | €714 | -€5,753 | -89.0% |
| Profit (loss) for the period | 9904 | €25,859 | €1,694 | -€24,165 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,859 | €1,694 | -€24,165 | -93.4% |
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.