JULACA: 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.
JULACA
Largest movements
- Cash -€14,380
down €14,380 (-16.7%), from €86,127 to €71,747
mainly Net result for the year (-€14,484) and Receivables within one year (-€410)
- Profit (loss) carried forward -€14,484
down €14,484 (-88.4%), from €16,378 to €1,895
- Staff costs +€17,309
new in 2025: €17,309
- Gross operating margin -€2,419
down €2,419 (-38.0%), from €6,359 to €3,940
- Taxes -€1,978
down €1,978 (-82.9%), from €2,386 to €408
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 | €92,259 | €78,628 | -€13,631 | -14.8% |
| Fixed assets | 21/28 | - | €208 | +€208 | |
| Financial fixed assets | 28 | - | €208 | +€208 | |
| Current assets | 29/58 | €92,259 | €78,419 | -€13,840 | -15.0% |
| Amounts receivable within one year | 40/41 | €6,132 | €6,542 | +€410 | +6.7% |
| Trade receivables | 40 | €5,899 | €4,538 | -€1,361 | -23.1% |
| Other amounts receivable | 41 | €233 | €2,005 | +€1,771 | +758.9% |
| Cash at bank and in hand | 54/58 | €86,127 | €71,747 | -€14,380 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €130 | +€130 | |
| Total equity and liabilities | 10/49 | €92,259 | €78,628 | -€13,631 | -14.8% |
| Equity | 10/15 | €90,168 | €75,684 | -€14,484 | -16.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €58,790 | €58,790 | = | 0.0% |
| Non-distributable reserves | 130/1 | €58,790 | €58,790 | = | 0.0% |
| Reserves not available under the articles | 1311 | €58,790 | €58,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,378 | €1,895 | -€14,484 | -88.4% |
| Amounts payable | 17/49 | €2,091 | €2,943 | +€852 | +40.8% |
| Amounts payable within one year | 42/48 | €2,091 | €2,943 | +€852 | +40.8% |
| Trade debts | 44 | €150 | €193 | +€43 | +28.9% |
| Suppliers | 440/4 | €150 | €193 | +€43 | +28.9% |
| Taxes, remuneration and social security | 45 | €1,941 | €2,750 | +€809 | +41.7% |
| Taxes | 450/3 | €1,941 | €211 | -€1,730 | -89.1% |
| Remuneration and social security | 454/9 | - | €2,539 | +€2,539 | |
| Remuneration, social security and pensions | 62 | - | €17,309 | +€17,309 | |
| Other operating charges | 640/8 | €655 | €610 | -€45 | -6.9% |
| Gross operating margin | 9900 | €6,359 | €3,940 | -€2,419 | -38.0% |
| Operating profit (loss) | 9901 | €5,704 | -€13,978 | -€19,682 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €80 | €98 | +€18 | +22.6% |
| Recurring financial charges | 65 | €80 | €98 | +€18 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €5,626 | -€14,076 | -€19,702 | |
| Income taxes | 67/77 | €2,386 | €408 | -€1,978 | -82.9% |
| Profit (loss) for the period | 9904 | €3,240 | -€14,484 | -€17,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,240 | -€14,484 | -€17,724 |
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 28 September 2026 via checked.be.