Julach: 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.
Julach
Largest movements
- Cash +€131,400
up €131,400 (+318%), from €41,368 to €172,768
mainly Net result for the year (+€167,081) and Depreciation (+€52,036)
- Receivables within one year +€39,705
up €39,705 (+73.8%), from €53,805 to €93,510
of which Other amounts receivable: +€37,495
- Tangible fixed assets -€28,132
down €28,132 (-7.6%), from €368,888 to €340,756
of which Furniture and vehicles: -€22,557
- Stocks and contracts +€11,250
up €11,250 (+23.9%), from €47,038 to €58,288
- Profit (loss) carried forward +€167,081
up €167,081 (+226%), from €73,817 to €240,899
- Other debts -€16,450
down €16,450 (-9.0%), from €182,946 to €166,496
- Current portion of long-term debt +€8,308
up €8,308 (+25.5%), from €32,523 to €40,832
- Debts after one year -€7,715
down €7,715 (-3.6%), from €216,625 to €208,910
- Gross operating margin +€91,963
up €91,963 (+112%), from €82,160 to €174,123
- Financial income +€34,981
up €34,981 (+69.8%), from €50,091 to €85,072
- Taxes +€27,264
new in 2025: €27,264
- Depreciation +€4,487
up €4,487 (+9.4%), from €47,549 to €52,036
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 | €529,631 | €684,563 | +€154,933 | +29.3% |
| Fixed assets | 21/28 | €387,420 | €359,287 | -€28,132 | -7.3% |
| Tangible fixed assets | 22/27 | €368,888 | €340,756 | -€28,132 | -7.6% |
| Land and buildings | 22 | €183,763 | €178,926 | -€4,836 | -2.6% |
| Plant, machinery and equipment | 23 | €2,341 | €1,602 | -€739 | -31.6% |
| Furniture and vehicles | 24 | €182,785 | €160,228 | -€22,557 | -12.3% |
| Financial fixed assets | 28 | €18,531 | €18,531 | = | 0.0% |
| Current assets | 29/58 | €142,211 | €325,276 | +€183,065 | +129% |
| Stocks and contracts in progress | 3 | €47,038 | €58,288 | +€11,250 | +23.9% |
| Stocks | 30/36 | €47,038 | €58,288 | +€11,250 | +23.9% |
| Amounts receivable within one year | 40/41 | €53,805 | €93,510 | +€39,705 | +73.8% |
| Trade receivables | 40 | €263 | €2,473 | +€2,209 | +839% |
| Other amounts receivable | 41 | €53,542 | €91,037 | +€37,495 | +70.0% |
| Cash at bank and in hand | 54/58 | €41,368 | €172,768 | +€131,400 | +318% |
| Deferred charges and accrued income | 490/1 | - | €710 | +€710 | |
| Total equity and liabilities | 10/49 | €529,631 | €684,563 | +€154,933 | +29.3% |
| Equity | 10/15 | €92,367 | €259,449 | +€167,081 | +181% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,817 | €240,899 | +€167,081 | +226% |
| Amounts payable | 17/49 | €437,263 | €425,115 | -€12,149 | -2.8% |
| Amounts payable after more than one year | 17 | €216,625 | €208,910 | -€7,715 | -3.6% |
| Financial debts | 170/4 | €216,625 | €208,910 | -€7,715 | -3.6% |
| Amounts payable within one year | 42/48 | €220,638 | €216,205 | -€4,433 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €32,523 | €40,832 | +€8,308 | +25.5% |
| Trade debts | 44 | €1,272 | €4,801 | +€3,529 | +277% |
| Suppliers | 440/4 | €1,272 | €4,801 | +€3,529 | +277% |
| Taxes, remuneration and social security | 45 | €3,897 | €4,076 | +€179 | +4.6% |
| Taxes | 450/3 | €3,897 | €4,076 | +€179 | +4.6% |
| Other amounts payable | 47/48 | €182,946 | €166,496 | -€16,450 | -9.0% |
| Non-recurring operating income | 76A | €9,614 | €78,089 | +€68,475 | +712% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,549 | €52,036 | +€4,487 | +9.4% |
| Other operating charges | 640/8 | €975 | €1,284 | +€309 | +31.7% |
| Gross operating margin | 9900 | €82,160 | €174,123 | +€91,963 | +112% |
| Operating profit (loss) | 9901 | €33,636 | €120,803 | +€87,167 | +259% |
| Financial income | 75/76B | €50,091 | €85,072 | +€34,981 | +69.8% |
| Recurring financial income | 75 | €50,091 | €85,072 | +€34,981 | +69.8% |
| Financial charges | 65/66B | €13,103 | €11,530 | -€1,573 | -12.0% |
| Recurring financial charges | 65 | €13,103 | €11,530 | -€1,573 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €70,624 | €194,345 | +€123,722 | +175% |
| Income taxes | 67/77 | - | €27,264 | +€27,264 | |
| Profit (loss) for the period | 9904 | €70,624 | €167,081 | +€96,457 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €70,624 | €167,081 | +€96,457 | +137% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.