GUY EN 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.
GUY EN JULIE
Largest movements
- Tangible fixed assets -€38,365
down €38,365 (-6.8%), from €560,238 to €521,873
of which Land and buildings: -€21,633
- Intangible fixed assets -€11,000
down €11,000 (-29.9%), from €36,797 to €25,797
- Cash +€10,766
up €10,766 (+194%), from €5,549 to €16,316
mainly Net result for the year (+€52,813) and Depreciation (+€49,365)
- Stocks and contracts -€7,000
down €7,000 (-21.7%), from €32,208 to €25,208
- Debts after one year -€54,128
down €54,128 (-11.7%), from €461,656 to €407,529
- Other debts +€21,353
up €21,353 (+52.9%), from €40,398 to €61,751
- Profit (loss) carried forward -€8,683
no longer reported in 2025 (was €8,683)
- Gross operating margin +€28,040
up €28,040 (+15.5%), from €180,827 to €208,867
- Taxes +€6,803
up €6,803 (+52.6%), from €12,938 to €19,740
- Staff costs -€4,067
down €4,067 (-5.6%), from €72,956 to €68,889
- Other operating charges +€3,286
up €3,286 (+121%), from €2,719 to €6,005
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 | €636,152 | €593,582 | -€42,570 | -6.7% |
| Fixed assets | 21/28 | €597,036 | €547,670 | -€49,365 | -8.3% |
| Intangible fixed assets | 21 | €36,797 | €25,797 | -€11,000 | -29.9% |
| Tangible fixed assets | 22/27 | €560,238 | €521,873 | -€38,365 | -6.8% |
| Land and buildings | 22 | €526,207 | €504,574 | -€21,633 | -4.1% |
| Plant, machinery and equipment | 23 | €29,996 | €15,587 | -€14,410 | -48.0% |
| Furniture and vehicles | 24 | €4,036 | €1,713 | -€2,323 | -57.6% |
| Current assets | 29/58 | €39,116 | €45,911 | +€6,795 | +17.4% |
| Stocks and contracts in progress | 3 | €32,208 | €25,208 | -€7,000 | -21.7% |
| Stocks | 30/36 | €32,208 | €25,208 | -€7,000 | -21.7% |
| Amounts receivable within one year | 40/41 | - | €2,309 | +€2,309 | |
| Other amounts receivable | 41 | - | €2,309 | +€2,309 | |
| Cash at bank and in hand | 54/58 | €5,549 | €16,316 | +€10,766 | +194% |
| Deferred charges and accrued income | 490/1 | €1,359 | €2,079 | +€720 | +53.0% |
| Total equity and liabilities | 10/49 | €636,152 | €593,582 | -€42,570 | -6.7% |
| Equity | 10/15 | €38,683 | €30,000 | -€8,683 | -22.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,683 | - | -€8,683 | |
| Amounts payable | 17/49 | €597,469 | €563,582 | -€33,887 | -5.7% |
| Amounts payable after more than one year | 17 | €461,656 | €407,529 | -€54,128 | -11.7% |
| Financial debts | 170/4 | €461,656 | €407,529 | -€54,128 | -11.7% |
| Amounts payable within one year | 42/48 | €135,605 | €156,053 | +€20,448 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €53,319 | €54,128 | +€809 | +1.5% |
| Trade debts | 44 | €16,237 | €15,994 | -€243 | -1.5% |
| Suppliers | 440/4 | €16,237 | €15,994 | -€243 | -1.5% |
| Advances received on contracts in progress | 46 | €1,522 | - | -€1,522 | |
| Taxes, remuneration and social security | 45 | €24,131 | €24,180 | +€50 | +0.2% |
| Taxes | 450/3 | €10,913 | €7,504 | -€3,409 | -31.2% |
| Remuneration and social security | 454/9 | €13,218 | €16,677 | +€3,459 | +26.2% |
| Other amounts payable | 47/48 | €40,398 | €61,751 | +€21,353 | +52.9% |
| Accrued charges and deferred income | 492/3 | €207 | - | -€207 | |
| Remuneration, social security and pensions | 62 | €72,956 | €68,889 | -€4,067 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,966 | €49,365 | -€1,601 | -3.1% |
| Other operating charges | 640/8 | €2,719 | €6,005 | +€3,286 | +121% |
| Gross operating margin | 9900 | €180,827 | €208,867 | +€28,040 | +15.5% |
| Operating profit (loss) | 9901 | €54,187 | €84,608 | +€30,421 | +56.1% |
| Financial income | 75/76B | €122 | €462 | +€340 | +279% |
| Recurring financial income | 75 | €122 | €462 | +€340 | +279% |
| Financial charges | 65/66B | €12,112 | €12,516 | +€404 | +3.3% |
| Recurring financial charges | 65 | €12,112 | €12,516 | +€404 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €42,196 | €72,553 | +€30,357 | +71.9% |
| Income taxes | 67/77 | €12,938 | €19,740 | +€6,803 | +52.6% |
| Profit (loss) for the period | 9904 | €29,259 | €52,813 | +€23,554 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,259 | €52,813 | +€23,554 | +80.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.