JUNEFISC: 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.
JUNEFISC
Largest movements
- Cash -€27,695
down €27,695 (-66.1%), from €41,907 to €14,212
mainly Contributions, distributions and other (-€35,000) and Receivables within one year (-€20,125)
- Receivables within one year +€20,125
new in 2025: €20,125
- Tangible fixed assets -€16,040
down €16,040 (-26.3%), from €60,976 to €44,936
of which Furniture and vehicles: -€12,383
- Debts after one year -€14,671
down €14,671 (-84.0%), from €17,470 to €2,800
- Reserves -€13,917
down €13,917 (-24.6%), from €56,576 to €42,659
- Tax, wage and social debts +€5,120
up €5,120 (+40.0%), from €12,811 to €17,931
- Gross operating margin +€7,817
up €7,817 (+19.5%), from €40,134 to €47,951
- Taxes +€3,600
up €3,600 (+60.2%), from €5,979 to €9,578
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 | €104,622 | €81,448 | -€23,175 | -22.2% |
| Fixed assets | 21/28 | €60,976 | €44,936 | -€16,040 | -26.3% |
| Tangible fixed assets | 22/27 | €60,976 | €44,936 | -€16,040 | -26.3% |
| Furniture and vehicles | 24 | €35,014 | €22,631 | -€12,383 | -35.4% |
| Other tangible fixed assets | 26 | €25,963 | €22,306 | -€3,657 | -14.1% |
| Current assets | 29/58 | €43,646 | €36,512 | -€7,135 | -16.3% |
| Amounts receivable within one year | 40/41 | - | €20,125 | +€20,125 | |
| Trade receivables | 40 | - | €20,125 | +€20,125 | |
| Cash at bank and in hand | 54/58 | €41,907 | €14,212 | -€27,695 | -66.1% |
| Deferred charges and accrued income | 490/1 | €1,739 | €2,174 | +€435 | +25.0% |
| Total equity and liabilities | 10/49 | €104,622 | €81,448 | -€23,175 | -22.2% |
| Equity | 10/15 | €58,576 | €44,659 | -€13,917 | -23.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €56,576 | €42,659 | -€13,917 | -24.6% |
| Distributable reserves | 133 | €56,576 | €42,659 | -€13,917 | -24.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,046 | €36,789 | -€9,257 | -20.1% |
| Amounts payable after more than one year | 17 | €17,470 | €2,800 | -€14,671 | -84.0% |
| Financial debts | 170/4 | €17,470 | €2,800 | -€14,671 | -84.0% |
| Amounts payable within one year | 42/48 | €27,654 | €32,977 | +€5,323 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €14,601 | €14,671 | +€70 | +0.5% |
| Trade debts | 44 | €242 | €375 | +€133 | +54.8% |
| Suppliers | 440/4 | €242 | €375 | +€133 | +54.8% |
| Taxes, remuneration and social security | 45 | €12,811 | €17,931 | +€5,120 | +40.0% |
| Taxes | 450/3 | €12,811 | €17,931 | +€5,120 | +40.0% |
| Accrued charges and deferred income | 492/3 | €922 | €1,012 | +€91 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,984 | €16,040 | +€56 | +0.3% |
| Other operating charges | 640/8 | €643 | €907 | +€264 | +41.1% |
| Gross operating margin | 9900 | €40,134 | €47,951 | +€7,817 | +19.5% |
| Operating profit (loss) | 9901 | €23,507 | €31,004 | +€7,497 | +31.9% |
| Financial income | 75/76B | €338 | €25 | -€312 | -92.5% |
| Recurring financial income | 75 | €338 | €25 | -€312 | -92.5% |
| Financial charges | 65/66B | €435 | €369 | -€66 | -15.2% |
| Recurring financial charges | 65 | €435 | €369 | -€66 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €23,410 | €30,661 | +€7,251 | +31.0% |
| Income taxes | 67/77 | €5,979 | €9,578 | +€3,600 | +60.2% |
| Profit (loss) for the period | 9904 | €17,432 | €21,083 | +€3,651 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,432 | €21,083 | +€3,651 | +20.9% |
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 20 October 2026 via checked.be.