IULIELA: what changed
IULIELA
Largest movements
- Cash +€24,805
up €24,805 (+34.7%), from €71,568 to €96,373
mainly Other debts (+€63,848) and Tax, wage and social debts (+€31,445)
- Receivables within one year +€11,997
up €11,997 (+47.5%), from €25,248 to €37,245
of which Trade receivables: +€10,744
- Deferred charges and accrued income +€1,436
new in 2025: €1,436
- Profit (loss) carried forward -€68,921
no longer reported in 2025 (was €68,921)
- Other debts +€63,848
up €63,848 (+861%), from €7,415 to €71,262
- Tax, wage and social debts +€31,445
up €31,445 (+321%), from €9,799 to €41,244
of which Taxes: +€28,325
- Trade debts +€11,127
up €11,127 (+72.1%), from €15,424 to €26,551
- Gross operating margin +€3,889
up €3,889 (+11.5%), from €33,815 to €37,704
- Taxes +€1,496
up €1,496 (+15.3%), from €9,799 to €11,295
- Depreciation +€1,333
up €1,333 (+54.3%), from €2,454 to €3,787
- Financial charges +€853
up €853 (+218%), from €391 to €1,243
- Other operating charges +€757
up €757 (+670%), from €113 to €870
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,559 | €141,057 | +€37,498 | +36.2% |
| Fixed assets | 21/28 | €6,743 | €6,003 | -€739 | -11.0% |
| Tangible fixed assets | 22/27 | €6,743 | €6,003 | -€739 | -11.0% |
| Plant, machinery and equipment | 23 | €3,643 | €3,701 | +€57 | +1.6% |
| Furniture and vehicles | 24 | €3,099 | €2,303 | -€797 | -25.7% |
| Current assets | 29/58 | €96,816 | €135,053 | +€38,238 | +39.5% |
| Amounts receivable within one year | 40/41 | €25,248 | €37,245 | +€11,997 | +47.5% |
| Trade receivables | 40 | €24,830 | €35,574 | +€10,744 | +43.3% |
| Other amounts receivable | 41 | €418 | €1,671 | +€1,253 | +300% |
| Cash at bank and in hand | 54/58 | €71,568 | €96,373 | +€24,805 | +34.7% |
| Deferred charges and accrued income | 490/1 | - | €1,436 | +€1,436 | |
| Total equity and liabilities | 10/49 | €103,559 | €141,057 | +€37,498 | +36.2% |
| Equity | 10/15 | €70,921 | €2,000 | -€68,921 | -97.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,921 | - | -€68,921 | |
| Amounts payable | 17/49 | €32,638 | €139,057 | +€106,419 | +326% |
| Amounts payable within one year | 42/48 | €32,638 | €139,057 | +€106,419 | +326% |
| Trade debts | 44 | €15,424 | €26,551 | +€11,127 | +72.1% |
| Suppliers | 440/4 | €15,424 | €26,551 | +€11,127 | +72.1% |
| Taxes, remuneration and social security | 45 | €9,799 | €41,244 | +€31,445 | +321% |
| Taxes | 450/3 | €9,799 | €38,124 | +€28,325 | +289% |
| Remuneration and social security | 454/9 | - | €3,120 | +€3,120 | |
| Other amounts payable | 47/48 | €7,415 | €71,262 | +€63,848 | +861% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,454 | €3,787 | +€1,333 | +54.3% |
| Other operating charges | 640/8 | €113 | €870 | +€757 | +670% |
| Gross operating margin | 9900 | €33,815 | €37,704 | +€3,889 | +11.5% |
| Operating profit (loss) | 9901 | €31,249 | €33,047 | +€1,798 | +5.8% |
| Financial income | 75/76B | €151 | €0 | -€151 | -99.9% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -99.9% |
| Financial charges | 65/66B | €391 | €1,243 | +€853 | +218% |
| Recurring financial charges | 65 | €391 | €1,243 | +€853 | +218% |
| Profit (loss) for the period before taxes | 9903 | €31,009 | €31,804 | +€795 | +2.6% |
| Income taxes | 67/77 | €9,799 | €11,295 | +€1,496 | +15.3% |
| Profit (loss) for the period | 9904 | €21,210 | €20,509 | -€701 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,210 | €20,509 | -€701 | -3.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.