JUSTINFI: 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.
JUSTINFI
Largest movements
- Cash +€3,543
up €3,543 (+146.5%), from €2,418 to €5,960
mainly Net result for the year (+€8,364) and Other debts (+€3,835)
- Receivables within one year +€1,800
new in 2025: €1,800
- Deferred charges and accrued income -€818
down €818 (-11.2%), from €7,270 to €6,453
- Tangible fixed assets -€791
down €791 (-66.3%), from €1,194 to €403
of which Furniture and vehicles: -€573
- Profit (loss) carried forward +€5,364
up €5,364, from -€3,731 to €1,633
- Other debts +€3,835
up €3,835 (+313.1%), from €1,225 to €5,060
- Trade debts -€3,400
down €3,400 (-49.0%), from €6,945 to €3,545
- Tax, wage and social debts -€2,066
down €2,066 (-84.5%), from €2,444 to €378
- Gross operating margin +€12,988
up €12,988 (+1518.4%), from €855 to €13,844
- Turnover +€10,534
up €10,534 (+15.6%), from €67,667 to €78,201
- Purchases and services -€4,545
down €4,545 (-6.6%), from €68,902 to €64,357
- Taxes +€2,420
up €2,420, from -€122 to €2,297
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 | €10,882 | €14,615 | +€3,733 | +34.3% |
| Fixed assets | 21/28 | €1,194 | €403 | -€791 | -66.3% |
| Tangible fixed assets | 22/27 | €1,194 | €403 | -€791 | -66.3% |
| Plant, machinery and equipment | 23 | €621 | €403 | -€218 | -35.2% |
| Furniture and vehicles | 24 | €573 | - | -€573 | |
| Current assets | 29/58 | €9,688 | €14,212 | +€4,524 | +46.7% |
| Amounts receivable within one year | 40/41 | - | €1,800 | +€1,800 | |
| Other amounts receivable | 41 | - | €1,800 | +€1,800 | |
| Cash at bank and in hand | 54/58 | €2,418 | €5,960 | +€3,543 | +146.5% |
| Deferred charges and accrued income | 490/1 | €7,270 | €6,453 | -€818 | -11.2% |
| Total equity and liabilities | 10/49 | €10,882 | €14,615 | +€3,733 | +34.3% |
| Equity | 10/15 | €269 | €5,633 | +€5,364 | +1995.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,731 | €1,633 | +€5,364 | |
| Amounts payable | 17/49 | €10,613 | €8,982 | -€1,631 | -15.4% |
| Amounts payable within one year | 42/48 | €10,613 | €8,982 | -€1,631 | -15.4% |
| Trade debts | 44 | €6,945 | €3,545 | -€3,400 | -49.0% |
| Suppliers | 440/4 | €6,945 | €3,545 | -€3,400 | -49.0% |
| Taxes, remuneration and social security | 45 | €2,444 | €378 | -€2,066 | -84.5% |
| Taxes | 450/3 | €2,444 | €378 | -€2,066 | -84.5% |
| Other amounts payable | 47/48 | €1,225 | €5,060 | +€3,835 | +313.1% |
| Turnover | 70 | €67,667 | €78,201 | +€10,534 | +15.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,902 | €64,357 | -€4,545 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €791 | = | 0.0% |
| Other operating charges | 640/8 | €904 | €450 | -€454 | -50.3% |
| Gross operating margin | 9900 | €855 | €13,844 | +€12,988 | +1518.4% |
| Operating profit (loss) | 9901 | -€840 | €12,602 | +€13,443 | |
| Financial income | 75/76B | €2 | €18 | +€16 | +635.9% |
| Recurring financial income | 75 | €2 | €18 | +€16 | +635.9% |
| Financial charges | 65/66B | €1,489 | €1,959 | +€470 | +31.6% |
| Recurring financial charges | 65 | €1,489 | €1,959 | +€470 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,327 | €10,661 | +€12,988 | |
| Income taxes | 67/77 | -€122 | €2,297 | +€2,420 | |
| Profit (loss) for the period | 9904 | -€2,204 | €8,364 | +€10,568 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,204 | €8,364 | +€10,568 |
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.