Justtime: 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.
Justtime
Largest movements
- Receivables within one year +€12,288
up €12,288 (+85.7%), from €14,337 to €26,625
of which Trade receivables: +€6,698
- Tangible fixed assets +€6,350
new in 2025: €6,350
- Receivables after one year +€5,048
up €5,048 (+16.8%), from €30,000 to €35,048
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Stocks and contracts +€1,904
up €1,904 (+2.7%), from €70,865 to €72,770
- Other debts +€19,500
new in 2025: €19,500
- Reserves -€12,774
down €12,774 (-11.1%), from €114,653 to €101,880
- Trade debts +€7,635
up €7,635 (+91.0%), from €8,391 to €16,026
- Tax, wage and social debts +€7,126
up €7,126 (+90.7%), from €7,859 to €14,984
- Gross operating margin +€14,634
up €14,634 (+293.4%), from €4,989 to €19,623
- Taxes +€4,764
up €4,764 (+829.6%), from €574 to €5,339
- Depreciation +€702
up €702 (+14.0%), from €5,000 to €5,702
- Other operating charges +€307
up €307 (+27.1%), from €1,134 to €1,441
- Financial charges -€259
down €259 (-13.8%), from €1,871 to €1,612
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 | €149,495 | €171,732 | +€22,236 | +14.9% |
| Fixed assets | 21/28 | €20,036 | €21,386 | +€1,349 | +6.7% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | - | €6,350 | +€6,350 | |
| Furniture and vehicles | 24 | - | €6,350 | +€6,350 | |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €129,459 | €150,346 | +€20,887 | +16.1% |
| Amounts receivable after more than one year | 29 | €30,000 | €35,048 | +€5,048 | +16.8% |
| Other amounts receivable | 291 | €30,000 | €35,048 | +€5,048 | +16.8% |
| Stocks and contracts in progress | 3 | €70,865 | €72,770 | +€1,904 | +2.7% |
| Stocks | 30/36 | €70,865 | €72,770 | +€1,904 | +2.7% |
| Amounts receivable within one year | 40/41 | €14,337 | €26,625 | +€12,288 | +85.7% |
| Trade receivables | 40 | €9,986 | €16,684 | +€6,698 | +67.1% |
| Other amounts receivable | 41 | €4,351 | €9,940 | +€5,589 | +128.5% |
| Cash at bank and in hand | 54/58 | €13,762 | €15,652 | +€1,889 | +13.7% |
| Deferred charges and accrued income | 490/1 | €494 | €252 | -€242 | -49.0% |
| Total equity and liabilities | 10/49 | €149,495 | €171,732 | +€22,236 | +14.9% |
| Equity | 10/15 | €133,245 | €120,472 | -€12,774 | -9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €114,653 | €101,880 | -€12,774 | -11.1% |
| Distributable reserves | 133 | €114,653 | €101,880 | -€12,774 | -11.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,250 | €51,260 | +€35,010 | +215.4% |
| Amounts payable within one year | 42/48 | €16,250 | €51,260 | +€35,010 | +215.4% |
| Trade debts | 44 | €8,391 | €16,026 | +€7,635 | +91.0% |
| Suppliers | 440/4 | €8,391 | €16,026 | +€7,635 | +91.0% |
| Advances received on contracts in progress | 46 | - | €750 | +€750 | |
| Taxes, remuneration and social security | 45 | €7,859 | €14,984 | +€7,126 | +90.7% |
| Taxes | 450/3 | €7,859 | €14,984 | +€7,126 | +90.7% |
| Other amounts payable | 47/48 | - | €19,500 | +€19,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,702 | +€702 | +14.0% |
| Other operating charges | 640/8 | €1,134 | €1,441 | +€307 | +27.1% |
| Gross operating margin | 9900 | €4,989 | €19,623 | +€14,634 | +293.4% |
| Operating profit (loss) | 9901 | -€1,145 | €12,479 | +€13,625 | |
| Financial income | 75/76B | €1,285 | €1,197 | -€88 | -6.8% |
| Recurring financial income | 75 | €1,285 | €1,197 | -€88 | -6.8% |
| Financial charges | 65/66B | €1,871 | €1,612 | -€259 | -13.8% |
| Recurring financial charges | 65 | €1,871 | €1,612 | -€259 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,731 | €12,065 | +€13,796 | |
| Income taxes | 67/77 | €574 | €5,339 | +€4,764 | +829.6% |
| Profit (loss) for the period | 9904 | -€2,305 | €6,726 | +€9,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,305 | €6,726 | +€9,031 |
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 28 September 2026 via checked.be.