JUSTYM: 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.
JUSTYM
Largest movements
- Receivables within one year -€24,814
down €24,814 (-75.0%), from €33,084 to €8,270
of which Trade receivables: -€24,659
- Cash +€3,974
up €3,974 (+8.8%), from €45,212 to €49,186
mainly Receivables within one year (+€24,814) and Trade debts (+€1,585)
- Tax, wage and social debts -€21,200
down €21,200 (-95.3%), from €22,234 to €1,034
- Trade debts +€1,585
new in 2025: €1,585
- Accrued charges and deferred income -€920
down €920 (-97.3%), from €945 to €26
- Financial charges +€35,448
up €35,448 (+2067.6%), from €1,714 to €37,163
- Gross operating margin -€17,071
down €17,071 (-29.6%), from €57,725 to €40,654
- Taxes -€13,628
down €13,628 (-92.9%), from €14,662 to €1,034
- Other operating charges -€2,665
down €2,665 (-75.5%), from €3,529 to €864
- Staff costs +€666
new in 2025: €666
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 | €82,059 | €61,148 | -€20,911 | -25.5% |
| Fixed assets | 21/28 | €1,258 | €1,622 | +€364 | +29.0% |
| Tangible fixed assets | 22/27 | €1,258 | €1,622 | +€364 | +29.0% |
| Furniture and vehicles | 24 | €1,258 | €1,622 | +€364 | +29.0% |
| Current assets | 29/58 | €80,801 | €59,526 | -€21,275 | -26.3% |
| Amounts receivable within one year | 40/41 | €33,084 | €8,270 | -€24,814 | -75.0% |
| Trade receivables | 40 | €25,024 | €365 | -€24,659 | -98.5% |
| Other amounts receivable | 41 | €8,061 | €7,906 | -€155 | -1.9% |
| Cash at bank and in hand | 54/58 | €45,212 | €49,186 | +€3,974 | +8.8% |
| Deferred charges and accrued income | 490/1 | €2,505 | €2,070 | -€435 | -17.4% |
| Total equity and liabilities | 10/49 | €82,059 | €61,148 | -€20,911 | -25.5% |
| Equity | 10/15 | €58,080 | €58,504 | +€424 | +0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,580 | €55,580 | = | 0.0% |
| Distributable reserves | 133 | €55,580 | €55,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €424 | +€424 | |
| Amounts payable | 17/49 | €23,979 | €2,644 | -€21,335 | -89.0% |
| Amounts payable within one year | 42/48 | €23,034 | €2,619 | -€20,415 | -88.6% |
| Trade debts | 44 | - | €1,585 | +€1,585 | |
| Suppliers | 440/4 | - | €1,585 | +€1,585 | |
| Taxes, remuneration and social security | 45 | €22,234 | €1,034 | -€21,200 | -95.3% |
| Taxes | 450/3 | €22,234 | €1,034 | -€21,200 | -95.3% |
| Other amounts payable | 47/48 | €800 | €0 | -€800 | -100.0% |
| Accrued charges and deferred income | 492/3 | €945 | €26 | -€920 | -97.3% |
| Remuneration, social security and pensions | 62 | - | €666 | +€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €578 | +€193 | +50.0% |
| Other operating charges | 640/8 | €3,529 | €864 | -€2,665 | -75.5% |
| Gross operating margin | 9900 | €57,725 | €40,654 | -€17,071 | -29.6% |
| Operating profit (loss) | 9901 | €53,811 | €38,546 | -€15,265 | -28.4% |
| Financial income | 75/76B | €42 | €75 | +€33 | +79.9% |
| Recurring financial income | 75 | €42 | €75 | +€33 | +79.9% |
| Financial charges | 65/66B | €1,714 | €37,163 | +€35,448 | +2067.6% |
| Recurring financial charges | 65 | €1,714 | €37,163 | +€35,448 | +2067.6% |
| Profit (loss) for the period before taxes | 9903 | €52,138 | €1,458 | -€50,680 | -97.2% |
| Income taxes | 67/77 | €14,662 | €1,034 | -€13,628 | -92.9% |
| Profit (loss) for the period | 9904 | €37,476 | €424 | -€37,052 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,476 | €424 | -€37,052 | -98.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.