SITUS JUVENIS: 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.
SITUS JUVENIS
Largest movements
- Receivables within one year +€94,627
up €94,627 (+4,429%), from €2,137 to €96,763
of which Trade receivables: +€95,402
- Reserves +€96,933
up €96,933 (+9.9%), from €980,361 to €1.1m
of which Distributable reserves: +€96,933
- Gross operating margin -€8,980
down €8,980 (-6.2%), from €145,411 to €136,431
- Taxes -€2,267
down €2,267 (-6.3%), from €36,103 to €33,836
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 | €1,058,868 | €1,155,752 | +€96,884 | +9.1% |
| Fixed assets | 21/28 | €3,694 | - | -€3,694 | |
| Tangible fixed assets | 22/27 | €3,694 | - | -€3,694 | |
| Furniture and vehicles | 24 | €3,694 | - | -€3,694 | |
| Current assets | 29/58 | €1,055,174 | €1,155,752 | +€100,578 | +9.5% |
| Stocks and contracts in progress | 3 | €665,191 | €665,191 | = | 0.0% |
| Stocks | 30/36 | €665,191 | €665,191 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,137 | €96,763 | +€94,627 | +4,429% |
| Trade receivables | 40 | €197 | €95,599 | +€95,402 | +48,312% |
| Other amounts receivable | 41 | €1,939 | €1,164 | -€775 | -40.0% |
| Cash at bank and in hand | 54/58 | €387,017 | €392,917 | +€5,900 | +1.5% |
| Deferred charges and accrued income | 490/1 | €829 | €880 | +€51 | +6.2% |
| Total equity and liabilities | 10/49 | €1,058,868 | €1,155,752 | +€96,884 | +9.1% |
| Equity | 10/15 | €1,041,861 | €1,138,794 | +€96,933 | +9.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €980,361 | €1,077,294 | +€96,933 | +9.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €974,211 | €1,071,144 | +€96,933 | +9.9% |
| Amounts payable | 17/49 | €17,006 | €16,957 | -€49 | -0.3% |
| Amounts payable within one year | 42/48 | €17,006 | €16,957 | -€49 | -0.3% |
| Trade debts | 44 | €407 | €882 | +€476 | +117% |
| Suppliers | 440/4 | €407 | €882 | +€476 | +117% |
| Taxes, remuneration and social security | 45 | €4,936 | €2,220 | -€2,716 | -55.0% |
| Taxes | 450/3 | €4,936 | €2,220 | -€2,716 | -55.0% |
| Other amounts payable | 47/48 | €11,664 | €13,855 | +€2,191 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,110 | €3,694 | -€415 | -10.1% |
| Other operating charges | 640/8 | €1,837 | €1,921 | +€83 | +4.5% |
| Gross operating margin | 9900 | €145,411 | €136,431 | -€8,980 | -6.2% |
| Operating profit (loss) | 9901 | €139,464 | €130,816 | -€8,648 | -6.2% |
| Financial charges | 65/66B | €45 | €47 | +€3 | +6.1% |
| Recurring financial charges | 65 | €45 | €47 | +€3 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €139,419 | €130,769 | -€8,650 | -6.2% |
| Income taxes | 67/77 | €36,103 | €33,836 | -€2,267 | -6.3% |
| Profit (loss) for the period | 9904 | €103,316 | €96,933 | -€6,383 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,316 | €96,933 | -€6,383 | -6.2% |
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.