CHEZ JULIE: 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 JULIE
Largest movements
- Tangible fixed assets +€9,076
up €9,076 (+529%), from €1,717 to €10,792
of which Furniture and vehicles: +€9,247
- Receivables within one year +€4,129
up €4,129 (+702%), from €588 to €4,717
of which Trade receivables: +€4,333
- Intangible fixed assets -€4,000
down €4,000 (-33.3%), from €12,000 to €8,000
- Cash +€2,275
up €2,275 (+70.3%), from €3,237 to €5,512
mainly Debts after one year (+€7,774) and Depreciation (+€6,907)
- Stocks and contracts -€1,140
down €1,140 (-27.5%), from €4,150 to €3,010
- Profit (loss) carried forward -€10,347
down €10,347 (-58.0%), from -€17,847 to -€28,193
- Debts after one year +€7,774
new in 2025: €7,774
- Tax, wage and social debts +€4,482
up €4,482 (+417%), from €1,076 to €5,558
of which Taxes: +€2,482
- Trade debts +€4,088
up €4,088 (+171%), from €2,389 to €6,478
- Other debts +€3,043
up €3,043 (+15.7%), from €19,405 to €22,448
- Gross operating margin -€13,977
down €13,977, from €11,881 to -€2,096
- Depreciation +€2,085
up €2,085 (+43.2%), from €4,823 to €6,907
- Financial charges -€605
down €605 (-40.0%), from €1,513 to €908
- Other operating charges -€567
down €567 (-72.5%), from €781 to €215
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 | €31,790 | €42,875 | +€11,084 | +34.9% |
| Fixed assets | 21/28 | €23,717 | €28,792 | +€5,076 | +21.4% |
| Intangible fixed assets | 21 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Tangible fixed assets | 22/27 | €1,717 | €10,792 | +€9,076 | +529% |
| Plant, machinery and equipment | 23 | €171 | - | -€171 | |
| Furniture and vehicles | 24 | €1,545 | €10,792 | +€9,247 | +598% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €8,074 | €14,082 | +€6,008 | +74.4% |
| Stocks and contracts in progress | 3 | €4,150 | €3,010 | -€1,140 | -27.5% |
| Stocks | 30/36 | €4,150 | €3,010 | -€1,140 | -27.5% |
| Amounts receivable within one year | 40/41 | €588 | €4,717 | +€4,129 | +702% |
| Trade receivables | 40 | €121 | €4,454 | +€4,333 | +3,577% |
| Other amounts receivable | 41 | €467 | €263 | -€204 | -43.7% |
| Cash at bank and in hand | 54/58 | €3,237 | €5,512 | +€2,275 | +70.3% |
| Deferred charges and accrued income | 490/1 | €99 | €844 | +€745 | +754% |
| Total equity and liabilities | 10/49 | €31,790 | €42,875 | +€11,084 | +34.9% |
| Equity | 10/15 | €8,920 | -€1,426 | -€10,347 | |
| Contributions | 10/11 | €26,700 | €26,700 | = | 0.0% |
| Reserves | 13 | €67 | €67 | = | 0.0% |
| Non-distributable reserves | 130/1 | €67 | €67 | = | 0.0% |
| Reserves not available under the articles | 1311 | €67 | €67 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,847 | -€28,193 | -€10,347 | -58.0% |
| Amounts payable | 17/49 | €22,870 | €44,301 | +€21,431 | +93.7% |
| Amounts payable after more than one year | 17 | - | €7,774 | +€7,774 | |
| Financial debts | 170/4 | - | €7,774 | +€7,774 | |
| Amounts payable within one year | 42/48 | €22,870 | €36,527 | +€13,657 | +59.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,043 | +€2,043 | |
| Trade debts | 44 | €2,389 | €6,478 | +€4,088 | +171% |
| Suppliers | 440/4 | €2,389 | €6,478 | +€4,088 | +171% |
| Taxes, remuneration and social security | 45 | €1,076 | €5,558 | +€4,482 | +417% |
| Taxes | 450/3 | €76 | €2,558 | +€2,482 | +3,282% |
| Remuneration and social security | 454/9 | €1,000 | €3,000 | +€2,000 | +200% |
| Other amounts payable | 47/48 | €19,405 | €22,448 | +€3,043 | +15.7% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Remuneration, social security and pensions | 62 | - | €88 | +€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,823 | €6,907 | +€2,085 | +43.2% |
| Other operating charges | 640/8 | €781 | €215 | -€567 | -72.5% |
| Gross operating margin | 9900 | €11,881 | -€2,096 | -€13,977 | |
| Operating profit (loss) | 9901 | €6,277 | -€9,306 | -€15,583 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +3,455% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +3,455% |
| Financial charges | 65/66B | €1,513 | €908 | -€605 | -40.0% |
| Recurring financial charges | 65 | €1,513 | €908 | -€605 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €4,765 | -€10,206 | -€14,971 | |
| Income taxes | 67/77 | €146 | €141 | -€5 | -3.3% |
| Profit (loss) for the period | 9904 | €4,619 | -€10,347 | -€14,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,619 | -€10,347 | -€14,966 |
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 30 October 2026 via checked.be.