Julia by BB: 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 by BB
Largest movements
- Tangible fixed assets +€174,422
up €174,422 (+1,508%), from €11,563 to €185,985
of which Other tangible fixed assets: +€162,853
- Cash +€123,914
up €123,914 (+26.0%), from €476,719 to €600,633
mainly Net result for the year (+€619,727) and Other debts (+€226,181)
- Current investments -€80,320
down €80,320 (-78.0%), from €102,952 to €22,632
- Stocks and contracts +€66,720
up €66,720 (+35.8%), from €186,605 to €253,325
- Receivables within one year +€30,121
up €30,121 (+46.1%), from €65,338 to €95,460
of which Other amounts receivable: +€52,707
- Other debts +€226,181
up €226,181 (+2,733%), from €8,276 to €234,457
- Reserves +€169,727
up €169,727 (+26.8%), from €634,264 to €803,991
- Tax, wage and social debts -€63,880
down €63,880 (-51.1%), from €125,063 to €61,182
of which Taxes: -€71,560
- Accrued charges and deferred income -€42,703
no longer reported in 2025 (was €42,703)
- Trade debts +€34,459
up €34,459 (+96.2%), from €35,814 to €70,273
- Gross operating margin +€364,047
up €364,047 (+54.1%), from €672,495 to €1.0m
- Staff costs +€97,064
up €97,064 (+89.8%), from €108,110 to €205,174
- Taxes +€61,155
up €61,155 (+44.8%), from €136,568 to €197,723
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 | €851,119 | €1,174,903 | +€323,784 | +38.0% |
| Fixed assets | 21/28 | €17,213 | €198,385 | +€181,172 | +1,053% |
| Tangible fixed assets | 22/27 | €11,563 | €185,985 | +€174,422 | +1,508% |
| Land and buildings | 22 | €4,268 | €3,148 | -€1,120 | -26.2% |
| Plant, machinery and equipment | 23 | €4,084 | €9,266 | +€5,181 | +127% |
| Furniture and vehicles | 24 | €2,771 | €10,279 | +€7,508 | +271% |
| Other tangible fixed assets | 26 | €439 | €163,292 | +€162,853 | +37,076% |
| Financial fixed assets | 28 | €5,650 | €12,400 | +€6,750 | +119% |
| Current assets | 29/58 | €833,907 | €976,518 | +€142,612 | +17.1% |
| Stocks and contracts in progress | 3 | €186,605 | €253,325 | +€66,720 | +35.8% |
| Stocks | 30/36 | €186,605 | €253,325 | +€66,720 | +35.8% |
| Amounts receivable within one year | 40/41 | €65,338 | €95,460 | +€30,121 | +46.1% |
| Trade receivables | 40 | €51,671 | €29,085 | -€22,586 | -43.7% |
| Other amounts receivable | 41 | €13,668 | €66,375 | +€52,707 | +386% |
| Current investments | 50/53 | €102,952 | €22,632 | -€80,320 | -78.0% |
| Cash at bank and in hand | 54/58 | €476,719 | €600,633 | +€123,914 | +26.0% |
| Deferred charges and accrued income | 490/1 | €2,292 | €4,468 | +€2,176 | +94.9% |
| Total equity and liabilities | 10/49 | €851,119 | €1,174,903 | +€323,784 | +38.0% |
| Equity | 10/15 | €639,264 | €808,991 | +€169,727 | +26.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €634,264 | €803,991 | +€169,727 | +26.8% |
| Distributable reserves | 133 | €634,264 | €803,991 | +€169,727 | +26.8% |
| Amounts payable | 17/49 | €211,855 | €365,912 | +€154,057 | +72.7% |
| Amounts payable within one year | 42/48 | €169,153 | €365,912 | +€196,760 | +116% |
| Trade debts | 44 | €35,814 | €70,273 | +€34,459 | +96.2% |
| Suppliers | 440/4 | €35,814 | €70,273 | +€34,459 | +96.2% |
| Taxes, remuneration and social security | 45 | €125,063 | €61,182 | -€63,880 | -51.1% |
| Taxes | 450/3 | €112,123 | €40,562 | -€71,560 | -63.8% |
| Remuneration and social security | 454/9 | €12,940 | €20,620 | +€7,680 | +59.4% |
| Other amounts payable | 47/48 | €8,276 | €234,457 | +€226,181 | +2,733% |
| Accrued charges and deferred income | 492/3 | €42,703 | - | -€42,703 | |
| Non-recurring operating income | 76A | - | €9,735 | +€9,735 | |
| Remuneration, social security and pensions | 62 | €108,110 | €205,174 | +€97,064 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,494 | €9,267 | +€5,773 | +165% |
| Other operating charges | 640/8 | €1,216 | €5,908 | +€4,691 | +386% |
| Gross operating margin | 9900 | €672,495 | €1,036,542 | +€364,047 | +54.1% |
| Operating profit (loss) | 9901 | €559,675 | €816,194 | +€256,519 | +45.8% |
| Financial income | 75/76B | €136 | €3,177 | +€3,041 | +2,236% |
| Recurring financial income | 75 | €136 | €3,177 | +€3,041 | +2,236% |
| Financial charges | 65/66B | €408 | €1,921 | +€1,513 | +371% |
| Recurring financial charges | 65 | €408 | €1,921 | +€1,513 | +371% |
| Profit (loss) for the period before taxes | 9903 | €559,403 | €817,450 | +€258,048 | +46.1% |
| Income taxes | 67/77 | €136,568 | €197,723 | +€61,155 | +44.8% |
| Profit (loss) for the period | 9904 | €422,834 | €619,727 | +€196,892 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €422,834 | €619,727 | +€196,892 | +46.6% |
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 22 October 2026 via checked.be.