JUSTCOUNTERS: 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.
JUSTCOUNTERS
Largest movements
- Cash -€9,613
down €9,613 (-48.3%), from €19,910 to €10,297
mainly Accrued charges and deferred income (-€43,750) and Receivables within one year (-€8,385)
- Receivables within one year +€8,385
up €8,385 (+201.4%), from €4,163 to €12,547
of which Trade receivables: +€8,385
- Tangible fixed assets +€5,663
new in 2025: €5,663
- Intangible fixed assets -€5,000
down €5,000 (-10.8%), from €46,243 to €41,243
- Accrued charges and deferred income -€43,750
down €43,750 (-80.6%), from €54,250 to €10,500
- Debts after one year +€35,526
new in 2025: €35,526
- Trade debts +€6,122
new in 2025: €6,122
- Profit (loss) carried forward +€4,012
up €4,012, from -€704 to €3,308
- Other debts -€2,000
down €2,000 (-16.0%), from €12,500 to €10,500
- Gross operating margin +€7,074
up €7,074 (+180.2%), from €3,926 to €11,000
- Depreciation +€2,429
up €2,429 (+64.7%), from €3,757 to €6,186
- Other operating charges -€362
down €362 (-75.4%), from €480 to €118
- Financial charges +€294
up €294 (+74.6%), from €394 to €688
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 | €71,202 | €70,629 | -€573 | -0.8% |
| Fixed assets | 21/28 | €47,121 | €47,784 | +€663 | +1.4% |
| Intangible fixed assets | 21 | €46,243 | €41,243 | -€5,000 | -10.8% |
| Tangible fixed assets | 22/27 | - | €5,663 | +€5,663 | |
| Furniture and vehicles | 24 | - | €5,663 | +€5,663 | |
| Financial fixed assets | 28 | €878 | €878 | = | 0.0% |
| Current assets | 29/58 | €24,081 | €22,845 | -€1,236 | -5.1% |
| Amounts receivable within one year | 40/41 | €4,163 | €12,547 | +€8,385 | +201.4% |
| Trade receivables | 40 | €151 | €8,536 | +€8,385 | +5543.5% |
| Other amounts receivable | 41 | €4,012 | €4,012 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,910 | €10,297 | -€9,613 | -48.3% |
| Deferred charges and accrued income | 490/1 | €8 | - | -€8 | |
| Total equity and liabilities | 10/49 | €71,202 | €70,629 | -€573 | -0.8% |
| Equity | 10/15 | €1,296 | €5,308 | +€4,012 | +309.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€704 | €3,308 | +€4,012 | |
| Amounts payable | 17/49 | €69,906 | €65,321 | -€4,585 | -6.6% |
| Amounts payable after more than one year | 17 | - | €35,526 | +€35,526 | |
| Financial debts | 170/4 | - | €35,526 | +€35,526 | |
| Amounts payable within one year | 42/48 | €15,656 | €19,295 | +€3,639 | +23.2% |
| Trade debts | 44 | - | €6,122 | +€6,122 | |
| Suppliers | 440/4 | - | €6,122 | +€6,122 | |
| Taxes, remuneration and social security | 45 | €3,156 | €2,673 | -€483 | -15.3% |
| Taxes | 450/3 | €3,156 | €2,673 | -€483 | -15.3% |
| Other amounts payable | 47/48 | €12,500 | €10,500 | -€2,000 | -16.0% |
| Accrued charges and deferred income | 492/3 | €54,250 | €10,500 | -€43,750 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,757 | €6,186 | +€2,429 | +64.7% |
| Other operating charges | 640/8 | €480 | €118 | -€362 | -75.4% |
| Gross operating margin | 9900 | €3,926 | €11,000 | +€7,074 | +180.2% |
| Operating profit (loss) | 9901 | -€310 | €4,697 | +€5,007 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €394 | €688 | +€294 | +74.6% |
| Recurring financial charges | 65 | €394 | €688 | +€294 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | -€704 | €4,012 | +€4,716 | |
| Profit (loss) for the period | 9904 | -€704 | €4,012 | +€4,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€704 | €4,012 | +€4,716 |
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 2 October 2026 via checked.be.