JUL.IUS: 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.
JUL.IUS
Largest movements
- Cash +€43,818
up €43,818 (+174.9%), from €25,053 to €68,870
mainly Net result for the year (+€35,643) and Depreciation (+€11,660)
- Tangible fixed assets -€11,013
down €11,013 (-60.8%), from €18,103 to €7,090
- Receivables within one year -€4,302
down €4,302 (-54.1%), from €7,957 to €3,656
of which Trade receivables: -€7,500
- Profit (loss) carried forward +€35,643
up €35,643 (+302.7%), from €11,776 to €47,419
- Other debts -€11,333
no longer reported in 2025 (was €11,333)
- Tax, wage and social debts +€8,450
up €8,450 (+74.8%), from €11,297 to €19,747
- Debts after one year -€5,062
down €5,062 (-59.2%), from €8,546 to €3,484
- Gross operating margin +€40,292
up €40,292 (+176.8%), from €22,789 to €63,081
- Taxes +€9,595
up €9,595 (+186.2%), from €5,152 to €14,748
- Depreciation +€7,408
up €7,408 (+174.2%), from €4,252 to €11,660
- Other operating charges -€937
down €937 (-68.7%), from €1,364 to €427
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.
Cash bridge derived
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 | €52,245 | €80,269 | +€28,024 | +53.6% |
| Formation expenses | 20 | €647 | - | -€647 | |
| Fixed assets | 21/28 | €18,103 | €7,090 | -€11,013 | -60.8% |
| Tangible fixed assets | 22/27 | €18,103 | €7,090 | -€11,013 | -60.8% |
| Furniture and vehicles | 24 | €18,103 | €7,090 | -€11,013 | -60.8% |
| Current assets | 29/58 | €33,494 | €73,178 | +€39,684 | +118.5% |
| Amounts receivable within one year | 40/41 | €7,957 | €3,656 | -€4,302 | -54.1% |
| Trade receivables | 40 | €7,500 | - | -€7,500 | |
| Other amounts receivable | 41 | €457 | €3,656 | +€3,198 | +699.4% |
| Cash at bank and in hand | 54/58 | €25,053 | €68,870 | +€43,818 | +174.9% |
| Deferred charges and accrued income | 490/1 | €484 | €653 | +€168 | +34.8% |
| Total equity and liabilities | 10/49 | €52,245 | €80,269 | +€28,024 | +53.6% |
| Equity | 10/15 | €14,276 | €49,919 | +€35,643 | +249.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,776 | €47,419 | +€35,643 | +302.7% |
| Amounts payable | 17/49 | €37,968 | €30,349 | -€7,619 | -20.1% |
| Amounts payable after more than one year | 17 | €8,546 | €3,484 | -€5,062 | -59.2% |
| Financial debts | 170/4 | €8,546 | €3,484 | -€5,062 | -59.2% |
| Amounts payable within one year | 42/48 | €29,359 | €26,798 | -€2,560 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €4,871 | €5,062 | +€191 | +3.9% |
| Trade debts | 44 | €1,857 | €1,989 | +€132 | +7.1% |
| Suppliers | 440/4 | €1,857 | €1,989 | +€132 | +7.1% |
| Taxes, remuneration and social security | 45 | €11,297 | €19,747 | +€8,450 | +74.8% |
| Taxes | 450/3 | €11,297 | €19,747 | +€8,450 | +74.8% |
| Other amounts payable | 47/48 | €11,333 | - | -€11,333 | |
| Accrued charges and deferred income | 492/3 | €64 | €67 | +€3 | +5.0% |
| Non-recurring operating income | 76A | - | €326 | +€326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,252 | €11,660 | +€7,408 | +174.2% |
| Other operating charges | 640/8 | €1,364 | €427 | -€937 | -68.7% |
| Gross operating margin | 9900 | €22,789 | €63,081 | +€40,292 | +176.8% |
| Operating profit (loss) | 9901 | €17,174 | €50,995 | +€33,821 | +196.9% |
| Financial charges | 65/66B | €245 | €604 | +€359 | +146.1% |
| Recurring financial charges | 65 | €245 | €604 | +€359 | +146.1% |
| Profit (loss) for the period before taxes | 9903 | €16,928 | €50,391 | +€33,462 | +197.7% |
| Income taxes | 67/77 | €5,152 | €14,748 | +€9,595 | +186.2% |
| Profit (loss) for the period | 9904 | €11,776 | €35,643 | +€23,867 | +202.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,776 | €35,643 | +€23,867 | +202.7% |
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 12 October 2026 via checked.be.