BYJULIET: 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.
BYJULIET
Largest movements
- Current investments +€330,000
up €330,000 (+132%), from €250,000 to €580,000
- Cash -€227,372
down €227,372 (-20.2%), from €1.1m to €899,994
mainly Current investments (-€330,000) and Net result for the year (-€4,243)
- Receivables within one year -€105,555
down €105,555 (-19.3%), from €548,012 to €442,457
of which Other amounts receivable: -€105,555
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€37,816
down €37,816 (-47.4%), from €79,768 to €41,952
- Gross operating margin -€18,806
down €18,806 (-118%), from -€15,993 to -€34,799
- Taxes +€7,373
new in 2025: €7,373
- Depreciation -€358
down €358 (-12.0%), from €2,994 to €2,635
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 | €2,008,763 | €2,003,112 | -€5,651 | -0.3% |
| Fixed assets | 21/28 | €83,384 | €80,661 | -€2,724 | -3.3% |
| Tangible fixed assets | 22/27 | €83,384 | €80,661 | -€2,724 | -3.3% |
| Land and buildings | 22 | €82,883 | €80,661 | -€2,222 | -2.7% |
| Furniture and vehicles | 24 | €502 | - | -€502 | |
| Current assets | 29/58 | €1,925,379 | €1,922,451 | -€2,927 | -0.2% |
| Amounts receivable within one year | 40/41 | €548,012 | €442,457 | -€105,555 | -19.3% |
| Trade receivables | 40 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €540,012 | €434,457 | -€105,555 | -19.5% |
| Current investments | 50/53 | €250,000 | €580,000 | +€330,000 | +132% |
| Cash at bank and in hand | 54/58 | €1,127,366 | €899,994 | -€227,372 | -20.2% |
| Total equity and liabilities | 10/49 | €2,008,763 | €2,003,112 | -€5,651 | -0.3% |
| Equity | 10/15 | €1,980,984 | €1,976,741 | -€4,243 | -0.2% |
| Contributions | 10/11 | €1,910,000 | €1,910,000 | = | 0.0% |
| Capital | 10 | €1,910,000 | €1,910,000 | = | 0.0% |
| Issued capital | 100 | €1,910,000 | €1,910,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,984 | €66,741 | -€4,243 | -6.0% |
| Amounts payable | 17/49 | €27,779 | €26,371 | -€1,408 | -5.1% |
| Amounts payable within one year | 42/48 | €27,779 | €26,371 | -€1,408 | -5.1% |
| Trade debts | 44 | €8,000 | €7,649 | -€351 | -4.4% |
| Suppliers | 440/4 | €8,000 | €7,649 | -€351 | -4.4% |
| Other amounts payable | 47/48 | €19,779 | €18,722 | -€1,057 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,994 | €2,635 | -€358 | -12.0% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€15,993 | -€34,799 | -€18,806 | -118% |
| Operating profit (loss) | 9901 | -€19,947 | -€38,402 | -€18,455 | -92.5% |
| Financial income | 75/76B | €79,768 | €41,952 | -€37,816 | -47.4% |
| Recurring financial income | 75 | €79,768 | €41,952 | -€37,816 | -47.4% |
| Financial charges | 65/66B | €664 | €420 | -€243 | -36.7% |
| Recurring financial charges | 65 | €664 | €420 | -€243 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €59,157 | €3,130 | -€56,028 | -94.7% |
| Income taxes | 67/77 | - | €7,373 | +€7,373 | |
| Profit (loss) for the period | 9904 | €59,157 | -€4,243 | -€63,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,157 | -€4,243 | -€63,401 |
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 20 October 2026 via checked.be.