Julaan: what changed
Two fiscal 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.
Julaan
Largest movements
- Stocks and contracts +€847,830
up €847,830 (+12.6%), from €6.7m to €7.6m
- Debts after one year -€2.9m
down €2.9m (-34.1%), from €8.4m to €5.5m
- Current portion of long-term debt +€2.3m
new in 2025: €2.3m
- Advances received +€1.6m
up €1.6m (+342.2%), from €478,351 to €2.1m
- Financial charges +€254,516
up €254,516 (+1039.6%), from €24,482 to €278,998
- Financial income +€164,450
new in 2025: €164,450
- Gross operating margin +€104,805
up €104,805 (+308.7%), from €33,949 to €138,754
- Other operating charges +€16,298
up €16,298 (+196.4%), from €8,299 to €24,596
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 | €9,376,105 | €10,363,698 | +€987,593 | +10.5% |
| Fixed assets | 21/28 | €2,645,110 | €2,743,110 | +€98,000 | +3.7% |
| Financial fixed assets | 28 | €2,645,110 | €2,743,110 | +€98,000 | +3.7% |
| Current assets | 29/58 | €6,730,994 | €7,620,588 | +€889,593 | +13.2% |
| Stocks and contracts in progress | 3 | €6,706,627 | €7,554,457 | +€847,830 | +12.6% |
| Stocks | 30/36 | €6,706,627 | €7,554,457 | +€847,830 | +12.6% |
| Amounts receivable within one year | 40/41 | - | €1,537 | +€1,537 | |
| Trade receivables | 40 | - | €1,537 | +€1,537 | |
| Cash at bank and in hand | 54/58 | €24,023 | €64,593 | +€40,570 | +168.9% |
| Deferred charges and accrued income | 490/1 | €344 | €0 | -€344 | -100.0% |
| Total equity and liabilities | 10/49 | €9,376,105 | €10,363,698 | +€987,593 | +10.5% |
| Equity | 10/15 | €20,934 | €20,485 | -€449 | -2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €934 | €485 | -€449 | -48.1% |
| Distributable reserves | 133 | €934 | €485 | -€449 | -48.1% |
| Amounts payable | 17/49 | €9,355,171 | €10,343,213 | +€988,042 | +10.6% |
| Amounts payable after more than one year | 17 | €8,413,055 | €5,540,440 | -€2.9m | -34.1% |
| Financial debts | 170/4 | €8,413,055 | €5,540,440 | -€2.9m | -34.1% |
| Amounts payable within one year | 42/48 | €768,241 | €4,720,381 | +€4.0m | +514.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,314,500 | +€2.3m | |
| Trade debts | 44 | - | €965 | +€965 | |
| Suppliers | 440/4 | - | €965 | +€965 | |
| Advances received on contracts in progress | 46 | €478,351 | €2,115,311 | +€1.6m | +342.2% |
| Taxes, remuneration and social security | 45 | €234 | €292 | +€58 | +25.0% |
| Taxes | 450/3 | €234 | €292 | +€58 | +25.0% |
| Other amounts payable | 47/48 | €289,656 | €289,313 | -€344 | -0.1% |
| Accrued charges and deferred income | 492/3 | €173,874 | €82,392 | -€91,482 | -52.6% |
| Other operating charges | 640/8 | €8,299 | €24,596 | +€16,298 | +196.4% |
| Gross operating margin | 9900 | €33,949 | €138,754 | +€104,805 | +308.7% |
| Operating profit (loss) | 9901 | €25,650 | €114,158 | +€88,507 | +345.1% |
| Financial income | 75/76B | - | €164,450 | +€164,450 | |
| Recurring financial income | 75 | - | €164,450 | +€164,450 | |
| Financial charges | 65/66B | €24,482 | €278,998 | +€254,516 | +1039.6% |
| Recurring financial charges | 65 | €24,482 | €278,998 | +€254,516 | +1039.6% |
| Profit (loss) for the period before taxes | 9903 | €1,168 | -€391 | -€1,558 | |
| Income taxes | 67/77 | €234 | €58 | -€175 | -75.0% |
| Profit (loss) for the period | 9904 | €934 | -€449 | -€1,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €934 | -€449 | -€1,383 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.