JULIA 1897: 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.
JULIA 1897
Largest movements
- Receivables within one year +€22,387
up €22,387 (+58.2%), from €38,495 to €60,882
of which Trade receivables: +€11,805
- Trade debts +€9,576
up €9,576 (+19.2%), from €49,749 to €59,326
- Tax, wage and social debts +€9,259
up €9,259 (+44.9%), from €20,643 to €29,901
- Profit (loss) carried forward +€4,824
up €4,824 (+6.9%), from -€69,458 to -€64,634
- Short-term financial debts -€4,102
down €4,102 (-25.1%), from €16,344 to €12,242
- Other debts +€1,674
up €1,674 (+2.1%), from €78,844 to €80,518
- Gross operating margin +€16,743
up €16,743, from -€7,618 to €9,125
- Other operating charges +€583
up €583 (+39.9%), from €1,459 to €2,042
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 | €116,581 | €137,813 | +€21,231 | +18.2% |
| Fixed assets | 21/28 | €2,280 | €2,280 | = | 0.0% |
| Financial fixed assets | 28 | €2,280 | €2,280 | = | 0.0% |
| Current assets | 29/58 | €114,301 | €135,533 | +€21,231 | +18.6% |
| Stocks and contracts in progress | 3 | €75,806 | €74,551 | -€1,256 | -1.7% |
| Stocks | 30/36 | €75,806 | €74,551 | -€1,256 | -1.7% |
| Amounts receivable within one year | 40/41 | €38,495 | €60,882 | +€22,387 | +58.2% |
| Trade receivables | 40 | €7,294 | €19,099 | +€11,805 | +161.8% |
| Other amounts receivable | 41 | €31,201 | €41,783 | +€10,582 | +33.9% |
| Cash at bank and in hand | 54/58 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €116,581 | €137,813 | +€21,231 | +18.2% |
| Equity | 10/15 | -€48,998 | -€44,174 | +€4,824 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,458 | -€64,634 | +€4,824 | +6.9% |
| Amounts payable | 17/49 | €165,580 | €181,987 | +€16,407 | +9.9% |
| Amounts payable within one year | 42/48 | €165,580 | €181,987 | +€16,407 | +9.9% |
| Financial debts | 43 | €16,344 | €12,242 | -€4,102 | -25.1% |
| Credit institutions | 430/8 | €16,344 | €12,242 | -€4,102 | -25.1% |
| Trade debts | 44 | €49,749 | €59,326 | +€9,576 | +19.2% |
| Suppliers | 440/4 | €49,749 | €59,326 | +€9,576 | +19.2% |
| Taxes, remuneration and social security | 45 | €20,643 | €29,901 | +€9,259 | +44.9% |
| Taxes | 450/3 | €20,643 | €29,901 | +€9,259 | +44.9% |
| Other amounts payable | 47/48 | €78,844 | €80,518 | +€1,674 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | - | -€88 | |
| Other operating charges | 640/8 | €1,459 | €2,042 | +€583 | +39.9% |
| Gross operating margin | 9900 | -€7,618 | €9,125 | +€16,743 | |
| Operating profit (loss) | 9901 | -€9,166 | €7,083 | +€16,249 | |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,293 | €2,259 | -€34 | -1.5% |
| Recurring financial charges | 65 | €2,293 | €2,259 | -€34 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,444 | €4,824 | +€16,269 | |
| Profit (loss) for the period | 9904 | -€11,444 | €4,824 | +€16,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,444 | €4,824 | +€16,269 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.