JULIA: 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.
JULIA
Largest movements
- Receivables within one year -€13,519
down €13,519 (-20.4%), from €66,184 to €52,665
of which Trade receivables: -€17,186
- Stocks and contracts +€9,801
up €9,801 (+31.7%), from €30,890 to €40,691
of which Contracts in progress: +€9,500
- Tangible fixed assets +€2,583
up €2,583 (+268%), from €962 to €3,545
of which Furniture and vehicles: +€2,784
- Cash +€1,313
up €1,313 (+189%), from €694 to €2,007
mainly Receivables within one year (+€13,519) and Other debts (+€10,153)
- Other debts +€10,153
up €10,153 (+23.0%), from €44,232 to €54,385
- Profit (loss) carried forward -€8,988
down €8,988 (-17.9%), from -€50,263 to -€59,251
- Trade debts -€1,166
down €1,166 (-3.9%), from €30,191 to €29,026
- Gross operating margin -€2,981
down €2,981 (-62.2%), from -€4,790 to -€7,771
- Financial charges +€473
up €473 (+60.9%), from €778 to €1,251
- Depreciation +€397
up €397 (+249%), from €160 to €557
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 | €99,160 | €99,159 | -€0 | 0.0% |
| Fixed assets | 21/28 | €1,150 | €3,733 | +€2,583 | +225% |
| Tangible fixed assets | 22/27 | €962 | €3,545 | +€2,583 | +268% |
| Plant, machinery and equipment | 23 | €962 | €761 | -€201 | -20.9% |
| Furniture and vehicles | 24 | - | €2,784 | +€2,784 | |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €98,010 | €95,426 | -€2,583 | -2.6% |
| Stocks and contracts in progress | 3 | €30,890 | €40,691 | +€9,801 | +31.7% |
| Stocks | 30/36 | €28,890 | €29,191 | +€301 | +1.0% |
| Contracts in progress | 37 | €2,000 | €11,500 | +€9,500 | +475% |
| Amounts receivable within one year | 40/41 | €66,184 | €52,665 | -€13,519 | -20.4% |
| Trade receivables | 40 | €25,447 | €8,261 | -€17,186 | -67.5% |
| Other amounts receivable | 41 | €40,737 | €44,404 | +€3,667 | +9.0% |
| Cash at bank and in hand | 54/58 | €694 | €2,007 | +€1,313 | +189% |
| Deferred charges and accrued income | 490/1 | €242 | €63 | -€179 | -74.0% |
| Total equity and liabilities | 10/49 | €99,160 | €99,159 | -€0 | 0.0% |
| Equity | 10/15 | €24,737 | €15,749 | -€8,988 | -36.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,263 | -€59,251 | -€8,988 | -17.9% |
| Amounts payable | 17/49 | €74,423 | €83,410 | +€8,987 | +12.1% |
| Amounts payable within one year | 42/48 | €74,423 | €83,410 | +€8,987 | +12.1% |
| Trade debts | 44 | €30,191 | €29,026 | -€1,166 | -3.9% |
| Suppliers | 440/4 | €30,191 | €29,026 | -€1,166 | -3.9% |
| Other amounts payable | 47/48 | €44,232 | €54,385 | +€10,153 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €557 | +€397 | +249% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€4,790 | -€7,771 | -€2,981 | -62.2% |
| Operating profit (loss) | 9901 | -€5,455 | -€8,848 | -€3,392 | -62.2% |
| Financial income | 75/76B | €1,079 | €1,111 | +€33 | +3.0% |
| Recurring financial income | 75 | €1,079 | €1,111 | +€33 | +3.0% |
| Financial charges | 65/66B | €778 | €1,251 | +€473 | +60.9% |
| Recurring financial charges | 65 | €778 | €1,251 | +€473 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,155 | -€8,988 | -€3,833 | -74.4% |
| Profit (loss) for the period | 9904 | -€5,155 | -€8,988 | -€3,833 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,155 | -€8,988 | -€3,833 | -74.4% |
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 13 October 2026 via checked.be.