Giuliano HR Services: 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.
Giuliano HR Services
Largest movements
- Receivables within one year +€49,169
up €49,169 (+28,884%), from €170 to €49,339
of which Trade receivables: +€49,170
- Cash +€42,484
up €42,484 (+1,114%), from €3,813 to €46,297
mainly Tax, wage and social debts (+€51,560) and Trade debts (+€39,011)
- Tax, wage and social debts +€51,560
new in 2025: €51,560
of which Remuneration and social security: +€40,588
- Trade debts +€39,011
up €39,011 (+29,894%), from €131 to €39,142
- Profit (loss) carried forward +€4,670
up €4,670, from -€147 to €4,522
- Contributions -€4,000
down €4,000 (-100%), from €4,000 to €0
- Turnover +€288,063
new in 2025: €288,063
- Gross operating margin +€283,172
up €283,172, from -€147 to €283,025
- Staff costs +€278,307
new in 2025: €278,307
- Purchases and services +€8,890
up €8,890 (+6,034%), from €147 to €9,038
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 | €3,983 | €96,175 | +€92,191 | +2,315% |
| Current assets | 29/58 | €3,983 | €96,175 | +€92,191 | +2,315% |
| Amounts receivable within one year | 40/41 | €170 | €49,339 | +€49,169 | +28,884% |
| Trade receivables | 40 | €168 | €49,339 | +€49,170 | +29,214% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100% |
| Cash at bank and in hand | 54/58 | €3,813 | €46,297 | +€42,484 | +1,114% |
| Deferred charges and accrued income | 490/1 | - | €539 | +€539 | |
| Total equity and liabilities | 10/49 | €3,983 | €96,175 | +€92,191 | +2,315% |
| Equity | 10/15 | €3,853 | €4,522 | +€670 | +17.4% |
| Contributions | 10/11 | €4,000 | €0 | -€4,000 | -100% |
| Capital | 10 | €4,000 | €0 | -€4,000 | -100% |
| Profit (loss) carried forward | 14 | -€147 | €4,522 | +€4,670 | |
| Amounts payable | 17/49 | €131 | €91,652 | +€91,522 | +70,132% |
| Amounts payable within one year | 42/48 | €131 | €90,702 | +€90,572 | +69,404% |
| Trade debts | 44 | €131 | €39,142 | +€39,011 | +29,894% |
| Suppliers | 440/4 | €131 | €39,142 | +€39,011 | +29,894% |
| Taxes, remuneration and social security | 45 | - | €51,560 | +€51,560 | |
| Taxes | 450/3 | - | €10,973 | +€10,973 | |
| Remuneration and social security | 454/9 | - | €40,588 | +€40,588 | |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Turnover | 70 | - | €288,063 | +€288,063 | |
| Membership fees, donations, legacies and grants | 73 | - | €4,000 | +€4,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €147 | €9,038 | +€8,890 | +6,034% |
| Remuneration, social security and pensions | 62 | - | €278,307 | +€278,307 | |
| Gross operating margin | 9900 | -€147 | €283,025 | +€283,172 | |
| Operating profit (loss) | 9901 | -€147 | €4,719 | +€4,866 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €49 | +€49 | |
| Recurring financial charges | 65 | - | €49 | +€49 | |
| Profit (loss) for the period before taxes | 9903 | -€147 | €4,670 | +€4,817 | |
| Profit (loss) for the period | 9904 | -€147 | €4,670 | +€4,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€147 | €4,670 | +€4,817 |
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 28 October 2026 via checked.be.