JUSTYPE: 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.
JUSTYPE
Largest movements
- Current investments +€6,105
up €6,105 (+7.5%), from €81,306 to €87,411
- Receivables within one year -€1,941
down €1,941 (-26.7%), from €7,273 to €5,332
of which Trade receivables: -€1,006
- Reserves +€4,994
up €4,994 (+5.2%), from €95,330 to €100,323
of which Non-distributable reserves: +€4,994
- Trade debts -€1,436
down €1,436 (-38.8%), from €3,697 to €2,261
- Gross operating margin +€7,514
up €7,514, from -€7,219 to €294
- Financial income +€847
up €847 (+10.6%), from €8,006 to €8,853
- Taxes +€499
new in 2025: €499
- Depreciation +€353
up €353 (+18.3%), from €1,928 to €2,281
- Financial charges +€73
up €73 (+35.3%), from €207 to €280
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 | €116,318 | €119,094 | +€2,775 | +2.4% |
| Fixed assets | 21/28 | €8,472 | €7,614 | -€859 | -10.1% |
| Tangible fixed assets | 22/27 | €8,472 | €7,614 | -€859 | -10.1% |
| Land and buildings | 22 | €5,635 | €4,954 | -€681 | -12.1% |
| Plant, machinery and equipment | 23 | €2,837 | €2,659 | -€177 | -6.3% |
| Current assets | 29/58 | €107,846 | €111,480 | +€3,634 | +3.4% |
| Amounts receivable within one year | 40/41 | €7,273 | €5,332 | -€1,941 | -26.7% |
| Trade receivables | 40 | €3,981 | €2,975 | -€1,006 | -25.3% |
| Other amounts receivable | 41 | €3,292 | €2,357 | -€935 | -28.4% |
| Current investments | 50/53 | €81,306 | €87,411 | +€6,105 | +7.5% |
| Cash at bank and in hand | 54/58 | €19,099 | €18,358 | -€741 | -3.9% |
| Deferred charges and accrued income | 490/1 | €168 | €380 | +€212 | +126% |
| Total equity and liabilities | 10/49 | €116,318 | €119,094 | +€2,775 | +2.4% |
| Equity | 10/15 | €111,466 | €116,460 | +€4,994 | +4.5% |
| Contributions | 10/11 | €13,952 | €13,952 | = | 0.0% |
| Reserves | 13 | €95,330 | €100,323 | +€4,994 | +5.2% |
| Non-distributable reserves | 130/1 | - | €4,994 | +€4,994 | |
| Other | 1319 | - | €4,994 | +€4,994 | |
| Distributable reserves | 133 | €95,330 | €95,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,185 | €2,185 | = | 0.0% |
| Amounts payable | 17/49 | €4,852 | €2,634 | -€2,219 | -45.7% |
| Amounts payable within one year | 42/48 | €4,852 | €2,634 | -€2,219 | -45.7% |
| Trade debts | 44 | €3,697 | €2,261 | -€1,436 | -38.8% |
| Suppliers | 440/4 | €3,697 | €2,261 | -€1,436 | -38.8% |
| Taxes, remuneration and social security | 45 | €1,098 | - | -€1,098 | |
| Taxes | 450/3 | €1,098 | - | -€1,098 | |
| Other amounts payable | 47/48 | €57 | €372 | +€315 | +555% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €2,281 | +€353 | +18.3% |
| Other operating charges | 640/8 | €1,073 | €1,093 | +€21 | +1.9% |
| Gross operating margin | 9900 | -€7,219 | €294 | +€7,514 | |
| Operating profit (loss) | 9901 | -€10,220 | -€3,080 | +€7,140 | +69.9% |
| Financial income | 75/76B | €8,006 | €8,853 | +€847 | +10.6% |
| Recurring financial income | 75 | €8,006 | €8,853 | +€847 | +10.6% |
| Financial charges | 65/66B | €207 | €280 | +€73 | +35.3% |
| Recurring financial charges | 65 | €207 | €280 | +€73 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,421 | €5,493 | +€7,914 | |
| Income taxes | 67/77 | - | €499 | +€499 | |
| Profit (loss) for the period | 9904 | -€2,421 | €4,994 | +€7,414 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,421 | €4,994 | +€7,414 |
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 29 October 2026 via checked.be.