JULANA: 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.
JULANA
Largest movements
- Receivables within one year +€42,156
up €42,156 (+489%), from €8,627 to €50,783
of which Other amounts receivable: +€42,210
- Tangible fixed assets -€4,982
down €4,982 (-50.5%), from €9,861 to €4,880
of which Furniture and vehicles: -€4,706
- Cash -€2,798
down €2,798 (-52.1%), from €5,370 to €2,572
mainly Receivables within one year (-€42,156) and Net result for the year (-€12,834)
- Other debts +€49,678
up €49,678 (+29,157%), from €170 to €49,849
- Profit (loss) carried forward -€12,834
down €12,834 (-65.4%), from €19,610 to €6,776
- Advances received -€2,150
down €2,150 (-100%), from €2,150 to €0
- Turnover -€19,095
down €19,095 (-86.3%), from €22,127 to €3,032
- Gross operating margin -€15,150
down €15,150, from €5,654 to -€9,497
- Purchases and services -€3,945
down €3,945 (-23.9%), from €16,474 to €12,529
- Financial income +€2,150
new in 2025: €2,150
- Other operating charges -€230
down €230 (-36.5%), from €632 to €401
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 | €24,908 | €59,364 | +€34,455 | +138% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,861 | €4,880 | -€4,982 | -50.5% |
| Tangible fixed assets | 22/27 | €9,861 | €4,880 | -€4,982 | -50.5% |
| Plant, machinery and equipment | 23 | €600 | €325 | -€275 | -45.9% |
| Furniture and vehicles | 24 | €9,261 | €4,555 | -€4,706 | -50.8% |
| Current assets | 29/58 | €15,047 | €54,484 | +€39,437 | +262% |
| Amounts receivable within one year | 40/41 | €8,627 | €50,783 | +€42,156 | +489% |
| Trade receivables | 40 | €356 | €303 | -€54 | -15.1% |
| Other amounts receivable | 41 | €8,270 | €50,480 | +€42,210 | +510% |
| Cash at bank and in hand | 54/58 | €5,370 | €2,572 | -€2,798 | -52.1% |
| Deferred charges and accrued income | 490/1 | €1,051 | €1,129 | +€78 | +7.4% |
| Total equity and liabilities | 10/49 | €24,908 | €59,364 | +€34,455 | +138% |
| Equity | 10/15 | €22,110 | €9,276 | -€12,834 | -58.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,610 | €6,776 | -€12,834 | -65.4% |
| Amounts payable | 17/49 | €2,798 | €50,088 | +€47,290 | +1,690% |
| Amounts payable within one year | 42/48 | €2,502 | €50,088 | +€47,586 | +1,902% |
| Trade debts | 44 | €181 | €239 | +€58 | +31.8% |
| Suppliers | 440/4 | €181 | €239 | +€58 | +31.8% |
| Advances received on contracts in progress | 46 | €2,150 | €0 | -€2,150 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €170 | €49,849 | +€49,678 | +29,157% |
| Accrued charges and deferred income | 492/3 | €296 | €0 | -€296 | -100% |
| Turnover | 70 | €22,127 | €3,032 | -€19,095 | -86.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,474 | €12,529 | -€3,945 | -23.9% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,138 | €4,982 | -€157 | -3.0% |
| Other operating charges | 640/8 | €632 | €401 | -€230 | -36.5% |
| Gross operating margin | 9900 | €5,654 | -€9,497 | -€15,150 | |
| Operating profit (loss) | 9901 | -€116 | -€14,880 | -€14,763 | -12,696% |
| Financial income | 75/76B | - | €2,150 | +€2,150 | |
| Recurring financial income | 75 | - | €2,150 | +€2,150 | |
| Financial charges | 65/66B | - | €105 | +€105 | |
| Recurring financial charges | 65 | - | €105 | +€105 | |
| Profit (loss) for the period before taxes | 9903 | -€116 | -€12,834 | -€12,718 | -10,938% |
| Income taxes | 67/77 | €60 | €0 | -€60 | -100% |
| Profit (loss) for the period | 9904 | -€176 | -€12,834 | -€12,658 | -7,187% |
| Profit (loss) for the period to be appropriated | 9905 | -€176 | -€12,834 | -€12,658 | -7,187% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.