JUSTBITE: 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.
JUSTBITE
Largest movements
- Cash +€120,767
up €120,767 (+87.6%), from €137,879 to €258,646
mainly Net result for the year (+€142,706) and Trade debts (+€119,965)
- Stocks and contracts +€64,603
up €64,603 (+38.1%), from €169,678 to €234,281
- Receivables within one year +€46,203
up €46,203 (+22.7%), from €203,601 to €249,804
of which Trade receivables: +€24,915
- Profit (loss) carried forward +€149,934
up €149,934, from -€149,934 to €0
- Trade debts +€119,965
up €119,965 (+59.2%), from €202,736 to €322,701
- Debts after one year -€50,236
down €50,236 (-45.8%), from €109,771 to €59,536
- Tax, wage and social debts +€11,035
up €11,035 (+88.9%), from €12,416 to €23,451
of which Taxes: +€8,601
- Accrued charges and deferred income +€9,764
up €9,764, from €0 to €9,764
- Gross operating margin +€74,304
up €74,304 (+39.1%), from €190,254 to €264,557
- Staff costs +€16,634
up €16,634 (+20.0%), from €83,040 to €99,675
- Taxes +€7,405
up €7,405 (+3092.5%), from €239 to €7,644
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €524,034 | €756,202 | +€232,168 | +44.3% |
| Fixed assets | 21/28 | €12,370 | €10,682 | -€1,689 | -13.7% |
| Intangible fixed assets | 21 | €1,665 | €226 | -€1,439 | -86.4% |
| Tangible fixed assets | 22/27 | €6,251 | €6,001 | -€250 | -4.0% |
| Plant, machinery and equipment | 23 | €3,398 | €3,479 | +€81 | +2.4% |
| Other tangible fixed assets | 26 | €2,853 | €2,522 | -€331 | -11.6% |
| Financial fixed assets | 28 | €4,454 | €4,454 | = | 0.0% |
| Current assets | 29/58 | €511,664 | €745,520 | +€233,856 | +45.7% |
| Stocks and contracts in progress | 3 | €169,678 | €234,281 | +€64,603 | +38.1% |
| Stocks | 30/36 | €169,678 | €234,281 | +€64,603 | +38.1% |
| Amounts receivable within one year | 40/41 | €203,601 | €249,804 | +€46,203 | +22.7% |
| Trade receivables | 40 | €193,185 | €218,101 | +€24,915 | +12.9% |
| Other amounts receivable | 41 | €10,416 | €31,703 | +€21,288 | +204.4% |
| Cash at bank and in hand | 54/58 | €137,879 | €258,646 | +€120,767 | +87.6% |
| Deferred charges and accrued income | 490/1 | €506 | €2,789 | +€2,283 | +451.2% |
| Total equity and liabilities | 10/49 | €524,034 | €756,202 | +€232,168 | +44.3% |
| Equity | 10/15 | €147,537 | €287,743 | +€140,206 | +95.0% |
| Contributions | 10/11 | €240,205 | €240,205 | = | 0.0% |
| Reserves | 13 | €57,266 | €47,537 | -€9,728 | -17.0% |
| Distributable reserves | 133 | €57,266 | €47,537 | -€9,728 | -17.0% |
| Profit (loss) carried forward | 14 | -€149,934 | €0 | +€149,934 | |
| Amounts payable | 17/49 | €376,497 | €468,459 | +€91,962 | +24.4% |
| Amounts payable after more than one year | 17 | €109,771 | €59,536 | -€50,236 | -45.8% |
| Financial debts | 170/4 | €109,771 | €59,536 | -€50,236 | -45.8% |
| Amounts payable within one year | 42/48 | €266,726 | €399,159 | +€132,433 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €49,513 | €50,236 | +€723 | +1.5% |
| Trade debts | 44 | €202,736 | €322,701 | +€119,965 | +59.2% |
| Suppliers | 440/4 | €202,736 | €322,701 | +€119,965 | +59.2% |
| Taxes, remuneration and social security | 45 | €12,416 | €23,451 | +€11,035 | +88.9% |
| Taxes | 450/3 | €2,934 | €11,535 | +€8,601 | +293.1% |
| Remuneration and social security | 454/9 | €9,482 | €11,916 | +€2,434 | +25.7% |
| Other amounts payable | 47/48 | €2,061 | €2,772 | +€710 | +34.5% |
| Accrued charges and deferred income | 492/3 | €0 | €9,764 | +€9,764 | |
| Remuneration, social security and pensions | 62 | €83,040 | €99,675 | +€16,634 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,653 | €4,737 | +€84 | +1.8% |
| Other operating charges | 640/8 | €580 | €528 | -€52 | -9.0% |
| Gross operating margin | 9900 | €190,254 | €264,557 | +€74,304 | +39.1% |
| Operating profit (loss) | 9901 | €101,981 | €159,617 | +€57,637 | +56.5% |
| Financial income | 75/76B | €75 | €51 | -€24 | -32.3% |
| Recurring financial income | 75 | €75 | €51 | -€24 | -32.3% |
| Financial charges | 65/66B | €8,145 | €9,318 | +€1,173 | +14.4% |
| Recurring financial charges | 65 | €8,145 | €9,318 | +€1,173 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €93,910 | €150,350 | +€56,440 | +60.1% |
| Income taxes | 67/77 | €239 | €7,644 | +€7,405 | +3092.5% |
| Profit (loss) for the period | 9904 | €93,671 | €142,706 | +€49,035 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,671 | €142,706 | +€49,035 | +52.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.