JUSTINE CARE: what changed
Two financial 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.
JUSTINE CARE
Largest movements
- Tangible fixed assets -€6,636
down €6,636 (-34.9%), from €18,990 to €12,354
of which Furniture and vehicles: -€6,188
- Receivables within one year -€1,734
down €1,734 (-14.4%), from €12,061 to €10,327
of which Trade receivables: -€1,734
- Cash +€1,061
up €1,061 (+303%), from €350 to €1,410
mainly Depreciation (+€6,636) and Other debts (+€3,188)
- Profit (loss) carried forward -€8,638
down €8,638, from €557 to -€8,081
- Other debts +€3,188
up €3,188 (+12.1%), from €26,332 to €29,520
- Current portion of long-term debt -€1,500
no longer reported in 2025 (was €1,500)
- Tax, wage and social debts -€832
down €832 (-83.0%), from €1,002 to €170
- Gross operating margin -€11,830
down €11,830, from €10,525 to -€1,305
- Taxes -€1,268
down €1,268 (-88.2%), from €1,438 to €170
- Financial charges -€142
down €142 (-52.7%), from €269 to €127
- Depreciation +€113
up €113 (+1.7%), from €6,524 to €6,636
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.
Derived cash bridge
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 | €32,422 | €24,864 | -€7,558 | -23.3% |
| Fixed assets | 21/28 | €18,990 | €12,354 | -€6,636 | -34.9% |
| Tangible fixed assets | 22/27 | €18,990 | €12,354 | -€6,636 | -34.9% |
| Furniture and vehicles | 24 | €14,954 | €8,766 | -€6,188 | -41.4% |
| Other tangible fixed assets | 26 | €4,036 | €3,588 | -€449 | -11.1% |
| Current assets | 29/58 | €13,432 | €12,511 | -€922 | -6.9% |
| Amounts receivable within one year | 40/41 | €12,061 | €10,327 | -€1,734 | -14.4% |
| Trade receivables | 40 | €11,999 | €10,265 | -€1,734 | -14.5% |
| Other amounts receivable | 41 | €62 | €62 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €350 | €1,410 | +€1,061 | +303% |
| Deferred charges and accrued income | 490/1 | €1,021 | €773 | -€248 | -24.3% |
| Total equity and liabilities | 10/49 | €32,422 | €24,864 | -€7,558 | -23.3% |
| Equity | 10/15 | €2,557 | -€6,081 | -€8,638 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €557 | -€8,081 | -€8,638 | |
| Amounts payable | 17/49 | €29,866 | €30,946 | +€1,080 | +3.6% |
| Amounts payable within one year | 42/48 | €29,866 | €30,946 | +€1,080 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | - | -€1,500 | |
| Trade debts | 44 | €1,032 | €1,255 | +€223 | +21.6% |
| Suppliers | 440/4 | €1,032 | €1,255 | +€223 | +21.6% |
| Taxes, remuneration and social security | 45 | €1,002 | €170 | -€832 | -83.0% |
| Taxes | 450/3 | €1,002 | €170 | -€832 | -83.0% |
| Other amounts payable | 47/48 | €26,332 | €29,520 | +€3,188 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,524 | €6,636 | +€113 | +1.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €10,525 | -€1,305 | -€11,830 | |
| Operating profit (loss) | 9901 | €3,614 | -€8,341 | -€11,955 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €269 | €127 | -€142 | -52.7% |
| Recurring financial charges | 65 | €269 | €127 | -€142 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €3,348 | -€8,468 | -€11,816 | |
| Income taxes | 67/77 | €1,438 | €170 | -€1,268 | -88.2% |
| Profit (loss) for the period | 9904 | €1,910 | -€8,638 | -€10,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,910 | -€8,638 | -€10,548 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.