JUSTINSIDE: 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.
JUSTINSIDE
Largest movements
- Receivables within one year -€5,849
down €5,849 (-55.3%), from €10,570 to €4,721
of which Trade receivables: -€7,365
- Cash -€2,733
down €2,733 (-11.8%), from €23,188 to €20,455
mainly Contributions, distributions and other (-€5,000) and Tax, wage and social debts (-€4,782)
- Tangible fixed assets -€432
down €432 (-70.1%), from €615 to €184
- Tax, wage and social debts -€4,782
down €4,782 (-47.0%), from €10,177 to €5,395
- Other debts -€4,572
down €4,572 (-47.5%), from €9,633 to €5,060
- Gross operating margin -€4,883
down €4,883 (-33.8%), from €14,440 to €9,557
- Taxes -€2,142
down €2,142 (-51.9%), from €4,126 to €1,984
- Financial charges +€430
up €430 (+38.9%), from €1,105 to €1,534
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,374 | €25,360 | -€9,014 | -26.2% |
| Fixed assets | 21/28 | €615 | €184 | -€432 | -70.1% |
| Tangible fixed assets | 22/27 | €615 | €184 | -€432 | -70.1% |
| Furniture and vehicles | 24 | €615 | €184 | -€432 | -70.1% |
| Current assets | 29/58 | €33,759 | €25,176 | -€8,582 | -25.4% |
| Amounts receivable within one year | 40/41 | €10,570 | €4,721 | -€5,849 | -55.3% |
| Trade receivables | 40 | €10,570 | €3,205 | -€7,365 | -69.7% |
| Other amounts receivable | 41 | - | €1,516 | +€1,516 | |
| Cash at bank and in hand | 54/58 | €23,188 | €20,455 | -€2,733 | -11.8% |
| Total equity and liabilities | 10/49 | €34,374 | €25,360 | -€9,014 | -26.2% |
| Equity | 10/15 | €14,114 | €14,359 | +€245 | +1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,114 | €12,359 | +€245 | +2.0% |
| Amounts payable | 17/49 | €20,260 | €11,001 | -€9,259 | -45.7% |
| Amounts payable within one year | 42/48 | €20,260 | €11,001 | -€9,259 | -45.7% |
| Trade debts | 44 | €451 | €546 | +€95 | +21.2% |
| Suppliers | 440/4 | €451 | €546 | +€95 | +21.2% |
| Taxes, remuneration and social security | 45 | €10,177 | €5,395 | -€4,782 | -47.0% |
| Taxes | 450/3 | €10,177 | €5,395 | -€4,782 | -47.0% |
| Other amounts payable | 47/48 | €9,633 | €5,060 | -€4,572 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €497 | €432 | -€65 | -13.1% |
| Other operating charges | 640/8 | €387 | €399 | +€12 | +3.0% |
| Gross operating margin | 9900 | €14,440 | €9,557 | -€4,883 | -33.8% |
| Operating profit (loss) | 9901 | €13,556 | €8,726 | -€4,830 | -35.6% |
| Financial income | 75/76B | €49 | €38 | -€11 | -23.3% |
| Recurring financial income | 75 | €49 | €38 | -€11 | -23.3% |
| Financial charges | 65/66B | €1,105 | €1,534 | +€430 | +38.9% |
| Recurring financial charges | 65 | €1,105 | €1,534 | +€430 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €12,500 | €7,229 | -€5,271 | -42.2% |
| Income taxes | 67/77 | €4,126 | €1,984 | -€2,142 | -51.9% |
| Profit (loss) for the period | 9904 | €8,374 | €5,245 | -€3,129 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,374 | €5,245 | -€3,129 | -37.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.