Chez Julia: 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.
Chez Julia
Largest movements
- Cash +€3,933
up €3,933 (+544%), from €722 to €4,655
mainly Other debts (+€13,318) and Depreciation (+€3,111)
- Receivables within one year +€2,477
up €2,477 (+153%), from €1,621 to €4,098
of which Trade receivables: +€3,808
- Tangible fixed assets -€1,711
down €1,711 (-39.8%), from €4,294 to €2,583
- Intangible fixed assets -€1,400
down €1,400 (-14.3%), from €9,800 to €8,400
- Other debts +€13,318
up €13,318 (+49.8%), from €26,755 to €40,074
- Tax, wage and social debts -€9,292
down €9,292 (-94.2%), from €9,863 to €571
of which Remuneration and social security: -€6,563
- Trade debts +€1,150
up €1,150 (+28.7%), from €4,013 to €5,163
- Accrued charges and deferred income -€1,130
no longer reported in 2025 (was €1,130)
- Profit (loss) carried forward -€818
down €818 (-3.1%), from -€26,506 to -€27,324
- Staff costs -€33,164
down €33,164 (-83.0%), from €39,963 to €6,799
- Gross operating margin -€16,438
down €16,438 (-59.2%), from €27,789 to €11,351
- Other operating charges -€2,140
down €2,140 (-91.5%), from €2,340 to €200
- Depreciation +€1,328
up €1,328 (+74.5%), from €1,783 to €3,111
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 | €16,755 | €19,984 | +€3,229 | +19.3% |
| Fixed assets | 21/28 | €14,094 | €10,983 | -€3,111 | -22.1% |
| Intangible fixed assets | 21 | €9,800 | €8,400 | -€1,400 | -14.3% |
| Tangible fixed assets | 22/27 | €4,294 | €2,583 | -€1,711 | -39.8% |
| Furniture and vehicles | 24 | €4,294 | €2,583 | -€1,711 | -39.8% |
| Current assets | 29/58 | €2,661 | €9,001 | +€6,340 | +238% |
| Stocks and contracts in progress | 3 | €222 | €247 | +€25 | +11.3% |
| Stocks | 30/36 | €222 | €247 | +€25 | +11.3% |
| Amounts receivable within one year | 40/41 | €1,621 | €4,098 | +€2,477 | +153% |
| Trade receivables | 40 | - | €3,808 | +€3,808 | |
| Other amounts receivable | 41 | €1,621 | €290 | -€1,331 | -82.1% |
| Cash at bank and in hand | 54/58 | €722 | €4,655 | +€3,933 | +544% |
| Deferred charges and accrued income | 490/1 | €95 | - | -€95 | |
| Total equity and liabilities | 10/49 | €16,755 | €19,984 | +€3,229 | +19.3% |
| Equity | 10/15 | -€25,006 | -€25,824 | -€818 | -3.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,506 | -€27,324 | -€818 | -3.1% |
| Amounts payable | 17/49 | €41,761 | €45,808 | +€4,047 | +9.7% |
| Amounts payable within one year | 42/48 | €40,631 | €45,808 | +€5,177 | +12.7% |
| Trade debts | 44 | €4,013 | €5,163 | +€1,150 | +28.7% |
| Suppliers | 440/4 | €4,013 | €5,163 | +€1,150 | +28.7% |
| Taxes, remuneration and social security | 45 | €9,863 | €571 | -€9,292 | -94.2% |
| Taxes | 450/3 | €2,729 | - | -€2,729 | |
| Remuneration and social security | 454/9 | €7,134 | €571 | -€6,563 | -92.0% |
| Other amounts payable | 47/48 | €26,755 | €40,074 | +€13,318 | +49.8% |
| Accrued charges and deferred income | 492/3 | €1,130 | - | -€1,130 | |
| Remuneration, social security and pensions | 62 | €39,963 | €6,799 | -€33,164 | -83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €3,111 | +€1,328 | +74.5% |
| Other operating charges | 640/8 | €2,340 | €200 | -€2,140 | -91.5% |
| Gross operating margin | 9900 | €27,789 | €11,351 | -€16,438 | -59.2% |
| Operating profit (loss) | 9901 | -€16,297 | €1,241 | +€17,538 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,794 | €2,059 | +€265 | +14.8% |
| Recurring financial charges | 65 | €1,794 | €2,059 | +€265 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,090 | -€818 | +€17,273 | +95.5% |
| Profit (loss) for the period | 9904 | -€18,090 | -€818 | +€17,273 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,090 | -€818 | +€17,273 | +95.5% |
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 18 October 2026 via checked.be.