JUST1LIVE: 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.
JUST1LIVE
Largest movements
- Tangible fixed assets -€3,781
down €3,781 (-79.9%), from €4,733 to €952
of which Furniture and vehicles: -€3,649
- Receivables within one year +€3,701
up €3,701 (+20.0%), from €18,466 to €22,167
of which Trade receivables: +€3,701
- Profit (loss) carried forward -€26,902
down €26,902 (-121.9%), from -€22,064 to -€48,966
- Debts after one year +€17,550
up €17,550 (+77.6%), from €22,612 to €40,162
- Trade debts +€6,844
up €6,844 (+80.3%), from €8,525 to €15,369
- Tax, wage and social debts +€1,446
up €1,446 (+45.0%), from €3,216 to €4,662
- Other debts +€1,246
up €1,246 (+73.3%), from €1,700 to €2,946
- Gross operating margin -€33,725
down €33,725, from €13,785 to -€19,941
- Depreciation -€8,017
down €8,017 (-68.0%), from €11,798 to €3,781
- Taxes -€4,350
down €4,350 (-97.5%), from €4,463 to €113
- Financial charges +€1,348
up €1,348 (+130.7%), from €1,032 to €2,380
- Other operating charges -€233
down €233 (-25.3%), from €920 to €687
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,220 | €23,119 | -€101 | -0.4% |
| Fixed assets | 21/28 | €4,733 | €952 | -€3,781 | -79.9% |
| Tangible fixed assets | 22/27 | €4,733 | €952 | -€3,781 | -79.9% |
| Plant, machinery and equipment | 23 | €885 | €753 | -€132 | -14.9% |
| Furniture and vehicles | 24 | €3,848 | €199 | -€3,649 | -94.8% |
| Current assets | 29/58 | €18,487 | €22,167 | +€3,680 | +19.9% |
| Amounts receivable within one year | 40/41 | €18,466 | €22,167 | +€3,701 | +20.0% |
| Trade receivables | 40 | €18,000 | €21,701 | +€3,701 | +20.6% |
| Other amounts receivable | 41 | €466 | €466 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €21 | - | -€21 | |
| Total equity and liabilities | 10/49 | €23,220 | €23,119 | -€101 | -0.4% |
| Equity | 10/15 | -€20,064 | -€46,966 | -€26,902 | -134.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,064 | -€48,966 | -€26,902 | -121.9% |
| Amounts payable | 17/49 | €43,284 | €70,085 | +€26,801 | +61.9% |
| Amounts payable after more than one year | 17 | €22,612 | €40,162 | +€17,550 | +77.6% |
| Other amounts payable | 178/9 | €22,612 | €40,162 | +€17,550 | +77.6% |
| Amounts payable within one year | 42/48 | €20,672 | €29,923 | +€9,251 | +44.8% |
| Financial debts | 43 | €7,231 | €6,947 | -€284 | -3.9% |
| Credit institutions | 430/8 | €7,231 | €6,947 | -€284 | -3.9% |
| Trade debts | 44 | €8,525 | €15,369 | +€6,844 | +80.3% |
| Suppliers | 440/4 | €8,525 | €15,369 | +€6,844 | +80.3% |
| Taxes, remuneration and social security | 45 | €3,216 | €4,662 | +€1,446 | +45.0% |
| Taxes | 450/3 | €3,216 | €4,662 | +€1,446 | +45.0% |
| Other amounts payable | 47/48 | €1,700 | €2,946 | +€1,246 | +73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,798 | €3,781 | -€8,017 | -68.0% |
| Other operating charges | 640/8 | €920 | €687 | -€233 | -25.3% |
| Gross operating margin | 9900 | €13,785 | -€19,941 | -€33,725 | |
| Operating profit (loss) | 9901 | €1,066 | -€24,409 | -€25,475 | |
| Financial charges | 65/66B | €1,032 | €2,380 | +€1,348 | +130.7% |
| Recurring financial charges | 65 | €1,032 | €2,380 | +€1,348 | +130.7% |
| Profit (loss) for the period before taxes | 9903 | €34 | -€26,789 | -€26,824 | |
| Income taxes | 67/77 | €4,463 | €113 | -€4,350 | -97.5% |
| Profit (loss) for the period | 9904 | -€4,429 | -€26,902 | -€22,473 | -507.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,429 | -€26,902 | -€22,473 | -507.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.