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.
JUSTILA
Largest movements
- Receivables within one year +€5,036
up €5,036 (+179.1%), from €2,811 to €7,848
of which Other amounts receivable: +€3,910
- Tangible fixed assets -€1,623
down €1,623 (-51.0%), from €3,179 to €1,556
of which Plant, machinery and equipment: -€856
- Cash +€1,388
up €1,388 (+117.6%), from €1,181 to €2,569
mainly Net result for the year (+€8,522) and Depreciation (+€2,362)
- Profit (loss) carried forward +€8,522
up €8,522 (+68.3%), from -€12,482 to -€3,960
- Tax, wage and social debts -€2,568
down €2,568 (-84.8%), from €3,030 to €461
- Current portion of long-term debt -€1,227
down €1,227 (-42.2%), from €2,905 to €1,678
- Gross operating margin +€18,627
up €18,627, from -€7,135 to €11,491
- Other operating charges +€187
up €187 (+70.4%), from €266 to €453
- Financial charges -€151
down €151 (-49.2%), from €306 to €155
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,171 | €11,973 | +€4,802 | +67.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,179 | €1,556 | -€1,623 | -51.0% |
| Tangible fixed assets | 22/27 | €3,179 | €1,556 | -€1,623 | -51.0% |
| Plant, machinery and equipment | 23 | €880 | €25 | -€856 | -97.2% |
| Furniture and vehicles | 24 | €2,298 | €1,531 | -€767 | -33.4% |
| Current assets | 29/58 | €3,992 | €10,417 | +€6,425 | +160.9% |
| Amounts receivable within one year | 40/41 | €2,811 | €7,848 | +€5,036 | +179.1% |
| Trade receivables | 40 | €663 | €1,788 | +€1,126 | +170.0% |
| Other amounts receivable | 41 | €2,149 | €6,059 | +€3,910 | +182.0% |
| Cash at bank and in hand | 54/58 | €1,181 | €2,569 | +€1,388 | +117.6% |
| Total equity and liabilities | 10/49 | €7,171 | €11,973 | +€4,802 | +67.0% |
| Equity | 10/15 | -€9,982 | -€1,460 | +€8,522 | +85.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,482 | -€3,960 | +€8,522 | +68.3% |
| Amounts payable | 17/49 | €17,153 | €13,433 | -€3,720 | -21.7% |
| Amounts payable after more than one year | 17 | €10,596 | €10,596 | = | 0.0% |
| Financial debts | 170/4 | €10,596 | €10,596 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,558 | €2,837 | -€3,720 | -56.7% |
| Current portion of amounts payable after more than one year | 42 | €2,905 | €1,678 | -€1,227 | -42.2% |
| Trade debts | 44 | €623 | €698 | +€75 | +12.0% |
| Suppliers | 440/4 | €623 | €698 | +€75 | +12.0% |
| Taxes, remuneration and social security | 45 | €3,030 | €461 | -€2,568 | -84.8% |
| Taxes | 450/3 | €3,030 | €461 | -€2,568 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,296 | €2,362 | +€65 | +2.8% |
| Other operating charges | 640/8 | €266 | €453 | +€187 | +70.4% |
| Non-recurring operating charges | 66A | €2,146 | - | -€2,146 | |
| Gross operating margin | 9900 | -€7,135 | €11,491 | +€18,627 | |
| Operating profit (loss) | 9901 | -€11,843 | €8,676 | +€20,520 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €306 | €155 | -€151 | -49.2% |
| Recurring financial charges | 65 | €306 | €155 | -€151 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,149 | €8,522 | +€20,671 | |
| Income taxes | 67/77 | €96 | - | -€96 | |
| Profit (loss) for the period | 9904 | -€12,245 | €8,522 | +€20,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,245 | €8,522 | +€20,768 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.