Justa: 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.
Justa
Largest movements
- Cash +€15,079
up €15,079 (+37.7%), from €39,976 to €55,054
mainly Net result for the year (+€31,509)
- Receivables within one year +€1,491
up €1,491 (+9.3%), from €16,030 to €17,521
of which Other amounts receivable: +€1,491
- Reserves +€31,509
up €31,509 (+48.3%), from €65,193 to €96,702
- Tax, wage and social debts -€11,524
down €11,524 (-56.6%), from €20,372 to €8,848
- Other debts -€2,028
down €2,028 (-100.0%), from €2,028 to €0
- Gross operating margin -€5,287
down €5,287 (-11.2%), from €47,032 to €41,746
- Taxes -€1,805
down €1,805 (-16.6%), from €10,865 to €9,060
- Financial income -€753
down €753 (-99.9%), from €754 to €1
- Financial charges +€656
up €656 (+714.5%), from €92 to €748
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 | €90,658 | €107,542 | +€16,885 | +18.6% |
| Fixed assets | 21/28 | €34,652 | €34,652 | = | 0.0% |
| Financial fixed assets | 28 | €34,652 | €34,652 | = | 0.0% |
| Current assets | 29/58 | €56,006 | €72,890 | +€16,885 | +30.1% |
| Amounts receivable within one year | 40/41 | €16,030 | €17,521 | +€1,491 | +9.3% |
| Trade receivables | 40 | €14,895 | €14,895 | = | 0.0% |
| Other amounts receivable | 41 | €1,135 | €2,625 | +€1,491 | +131.4% |
| Cash at bank and in hand | 54/58 | €39,976 | €55,054 | +€15,079 | +37.7% |
| Deferred charges and accrued income | 490/1 | €0 | €315 | +€315 | |
| Total equity and liabilities | 10/49 | €90,658 | €107,542 | +€16,885 | +18.6% |
| Equity | 10/15 | €66,193 | €97,702 | +€31,509 | +47.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €65,193 | €96,702 | +€31,509 | +48.3% |
| Distributable reserves | 133 | €65,193 | €96,702 | +€31,509 | +48.3% |
| Amounts payable | 17/49 | €24,465 | €9,841 | -€14,624 | -59.8% |
| Amounts payable within one year | 42/48 | €24,465 | €9,841 | -€14,624 | -59.8% |
| Trade debts | 44 | €2,065 | €993 | -€1,072 | -51.9% |
| Suppliers | 440/4 | €2,065 | €993 | -€1,072 | -51.9% |
| Taxes, remuneration and social security | 45 | €20,372 | €8,848 | -€11,524 | -56.6% |
| Taxes | 450/3 | €20,372 | €8,848 | -€11,524 | -56.6% |
| Other amounts payable | 47/48 | €2,028 | €0 | -€2,028 | -100.0% |
| Other operating charges | 640/8 | €443 | €430 | -€14 | -3.1% |
| Gross operating margin | 9900 | €47,032 | €41,746 | -€5,287 | -11.2% |
| Operating profit (loss) | 9901 | €46,589 | €41,316 | -€5,273 | -11.3% |
| Financial income | 75/76B | €754 | €1 | -€753 | -99.9% |
| Recurring financial income | 75 | €754 | €1 | -€753 | -99.9% |
| Financial charges | 65/66B | €92 | €748 | +€656 | +714.5% |
| Recurring financial charges | 65 | €92 | €748 | +€656 | +714.5% |
| Profit (loss) for the period before taxes | 9903 | €47,251 | €40,569 | -€6,682 | -14.1% |
| Income taxes | 67/77 | €10,865 | €9,060 | -€1,805 | -16.6% |
| Profit (loss) for the period | 9904 | €36,386 | €31,509 | -€4,877 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,386 | €31,509 | -€4,877 | -13.4% |
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 7 October 2026 via checked.be.