JUSTNJOY: 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.
JUSTNJOY
Largest movements
- Tangible fixed assets -€35,596
down €35,596 (-26.2%), from €136,088 to €100,492
of which Furniture and vehicles: -€30,621
- Cash +€15,333
up €15,333 (+22.0%), from €69,769 to €85,102
mainly Depreciation (+€37,812) and Other debts (+€21,024)
- Receivables within one year +€2,399
up €2,399 (+11.9%), from €20,150 to €22,550
of which Trade receivables: +€3,845
- Debts after one year -€28,525
down €28,525 (-39.5%), from €72,274 to €43,749
- Other debts +€21,024
up €21,024 (+1,071%), from €1,964 to €22,988
- Reserves -€13,695
down €13,695 (-12.5%), from €109,318 to €95,623
- Tax, wage and social debts +€5,090
up €5,090 (+44.5%), from €11,450 to €16,539
of which Taxes: +€2,590
- Gross operating margin -€7,601
down €7,601 (-12.7%), from €59,856 to €52,254
- Taxes -€2,172
down €2,172 (-33.2%), from €6,545 to €4,373
- Financial charges -€1,051
down €1,051 (-26.9%), from €3,901 to €2,850
- Depreciation +€965
up €965 (+2.6%), from €36,848 to €37,812
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 | €229,362 | €209,895 | -€19,467 | -8.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €136,088 | €100,492 | -€35,596 | -26.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €136,088 | €100,492 | -€35,596 | -26.2% |
| Plant, machinery and equipment | 23 | €10,621 | €7,420 | -€3,201 | -30.1% |
| Furniture and vehicles | 24 | €110,374 | €79,753 | -€30,621 | -27.7% |
| Other tangible fixed assets | 26 | €15,093 | €13,320 | -€1,773 | -11.8% |
| Current assets | 29/58 | €93,273 | €109,403 | +€16,129 | +17.3% |
| Amounts receivable within one year | 40/41 | €20,150 | €22,550 | +€2,399 | +11.9% |
| Trade receivables | 40 | €12,955 | €16,800 | +€3,845 | +29.7% |
| Other amounts receivable | 41 | €7,195 | €5,750 | -€1,445 | -20.1% |
| Cash at bank and in hand | 54/58 | €69,769 | €85,102 | +€15,333 | +22.0% |
| Deferred charges and accrued income | 490/1 | €3,354 | €1,751 | -€1,603 | -47.8% |
| Total equity and liabilities | 10/49 | €229,362 | €209,895 | -€19,467 | -8.5% |
| Equity | 10/15 | €111,500 | €97,805 | -€13,695 | -12.3% |
| Contributions | 10/11 | €2,182 | €2,182 | = | 0.0% |
| Reserves | 13 | €109,318 | €95,623 | -€13,695 | -12.5% |
| Distributable reserves | 133 | €109,318 | €95,623 | -€13,695 | -12.5% |
| Amounts payable | 17/49 | €117,861 | €112,090 | -€5,772 | -4.9% |
| Amounts payable after more than one year | 17 | €72,274 | €43,749 | -€28,525 | -39.5% |
| Financial debts | 170/4 | €72,274 | €43,749 | -€28,525 | -39.5% |
| Amounts payable within one year | 42/48 | €45,587 | €68,341 | +€22,754 | +49.9% |
| Current portion of amounts payable after more than one year | 42 | €30,333 | €28,525 | -€1,808 | -6.0% |
| Financial debts | 43 | - | €96 | +€96 | |
| Credit institutions | 430/8 | - | €96 | +€96 | |
| Trade debts | 44 | €1,840 | €192 | -€1,649 | -89.6% |
| Suppliers | 440/4 | €1,840 | €192 | -€1,649 | -89.6% |
| Taxes, remuneration and social security | 45 | €11,450 | €16,539 | +€5,090 | +44.5% |
| Taxes | 450/3 | €11,450 | €14,039 | +€2,590 | +22.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €1,964 | €22,988 | +€21,024 | +1,071% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,848 | €37,812 | +€965 | +2.6% |
| Other operating charges | 640/8 | €180 | €288 | +€108 | +60.2% |
| Gross operating margin | 9900 | €59,856 | €52,254 | -€7,601 | -12.7% |
| Operating profit (loss) | 9901 | €22,828 | €14,154 | -€8,675 | -38.0% |
| Financial income | 75/76B | €165 | €474 | +€309 | +187% |
| Recurring financial income | 75 | €165 | €474 | +€309 | +187% |
| Financial charges | 65/66B | €3,901 | €2,850 | -€1,051 | -26.9% |
| Recurring financial charges | 65 | €3,901 | €2,850 | -€1,051 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €19,092 | €11,778 | -€7,315 | -38.3% |
| Income taxes | 67/77 | €6,545 | €4,373 | -€2,172 | -33.2% |
| Profit (loss) for the period | 9904 | €12,547 | €7,405 | -€5,142 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,547 | €7,405 | -€5,142 | -41.0% |
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 20 October 2026 via checked.be.