JULERIE: 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.
JULERIE
Largest movements
- Cash +€11,247
up €11,247 (+40.8%), from €27,593 to €38,841
mainly Net result for the year (+€8,457) and Trade debts (+€8,220)
- Stocks and contracts +€4,305
new in 2025: €4,305
- Profit (loss) carried forward +€8,457
up €8,457 (+102.9%), from €8,216 to €16,673
- Trade debts +€8,220
up €8,220 (+237.0%), from €3,469 to €11,690
- Current portion of long-term debt -€2,005
down €2,005 (-73.9%), from €2,711 to €707
- Tax, wage and social debts +€1,012
up €1,012 (+38.6%), from €2,625 to €3,636
- Debts after one year -€707
no longer reported in 2025 (was €707)
- Gross operating margin -€290
down €290 (-2.5%), from €11,444 to €11,154
- Financial charges -€156
down €156 (-36.2%), from €430 to €274
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 | €28,076 | €43,464 | +€15,387 | +54.8% |
| Fixed assets | 21/28 | €483 | €318 | -€165 | -34.2% |
| Tangible fixed assets | 22/27 | €483 | €318 | -€165 | -34.2% |
| Furniture and vehicles | 24 | €483 | €318 | -€165 | -34.2% |
| Current assets | 29/58 | €27,593 | €43,146 | +€15,552 | +56.4% |
| Stocks and contracts in progress | 3 | - | €4,305 | +€4,305 | |
| Stocks | 30/36 | - | €4,305 | +€4,305 | |
| Cash at bank and in hand | 54/58 | €27,593 | €38,841 | +€11,247 | +40.8% |
| Total equity and liabilities | 10/49 | €28,076 | €43,464 | +€15,387 | +54.8% |
| Equity | 10/15 | €18,216 | €26,673 | +€8,457 | +46.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,216 | €16,673 | +€8,457 | +102.9% |
| Amounts payable | 17/49 | €9,860 | €16,790 | +€6,930 | +70.3% |
| Amounts payable after more than one year | 17 | €707 | - | -€707 | |
| Financial debts | 170/4 | €707 | - | -€707 | |
| Amounts payable within one year | 42/48 | €9,154 | €16,790 | +€7,637 | +83.4% |
| Current portion of amounts payable after more than one year | 42 | €2,711 | €707 | -€2,005 | -73.9% |
| Trade debts | 44 | €3,469 | €11,690 | +€8,220 | +237.0% |
| Suppliers | 440/4 | €3,469 | €11,690 | +€8,220 | +237.0% |
| Taxes, remuneration and social security | 45 | €2,625 | €3,636 | +€1,012 | +38.6% |
| Taxes | 450/3 | €2,625 | €3,636 | +€1,012 | +38.6% |
| Other amounts payable | 47/48 | €349 | €758 | +€409 | +117.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €165 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €11,444 | €11,154 | -€290 | -2.5% |
| Operating profit (loss) | 9901 | €11,138 | €10,844 | -€294 | -2.6% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €430 | €274 | -€156 | -36.2% |
| Recurring financial charges | 65 | €430 | €274 | -€156 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €10,708 | €10,610 | -€98 | -0.9% |
| Income taxes | 67/77 | €2,055 | €2,153 | +€98 | +4.8% |
| Profit (loss) for the period | 9904 | €8,653 | €8,457 | -€196 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,653 | €8,457 | -€196 | -2.3% |
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 2 October 2026 via checked.be.