JULIA PLANET: 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 PLANET
Largest movements
- Cash +€798
up €798 (+13.1%), from €6,103 to €6,901
mainly Net result for the year (+€14,277) and Tax, wage and social debts (+€4,228)
- Tangible fixed assets -€611
down €611 (-22.8%), from €2,682 to €2,071
- Receivables within one year -€488
down €488 (-10.6%), from €4,609 to €4,120
of which Trade receivables: -€1,092
- Stocks and contracts +€257
up €257 (+26.1%), from €986 to €1,244
- Profit (loss) carried forward +€14,277
up €14,277, from -€12,405 to €1,872
- Trade debts -€9,996
down €9,996 (-79.0%), from €12,652 to €2,655
- Other debts -€8,553
no longer reported in 2025 (was €8,553)
- Tax, wage and social debts +€4,228
up €4,228 (+146.3%), from €2,890 to €7,118
of which Taxes: +€2,636
- Gross operating margin +€45,976
up €45,976 (+623.3%), from €7,376 to €53,352
- Staff costs +€27,073
up €27,073 (+253.2%), from €10,692 to €37,765
- Other operating charges -€6,763
down €6,763 (-99.0%), from €6,833 to €70
- Financial charges -€1,721
down €1,721 (-91.5%), from €1,882 to €161
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 | €14,689 | €14,645 | -€44 | -0.3% |
| Fixed assets | 21/28 | €2,682 | €2,071 | -€611 | -22.8% |
| Tangible fixed assets | 22/27 | €2,682 | €2,071 | -€611 | -22.8% |
| Plant, machinery and equipment | 23 | €2,682 | €2,071 | -€611 | -22.8% |
| Current assets | 29/58 | €12,008 | €12,575 | +€567 | +4.7% |
| Stocks and contracts in progress | 3 | €986 | €1,244 | +€257 | +26.1% |
| Stocks | 30/36 | €986 | €1,244 | +€257 | +26.1% |
| Amounts receivable within one year | 40/41 | €4,609 | €4,120 | -€488 | -10.6% |
| Trade receivables | 40 | €4,076 | €2,984 | -€1,092 | -26.8% |
| Other amounts receivable | 41 | €533 | €1,136 | +€604 | +113.3% |
| Cash at bank and in hand | 54/58 | €6,103 | €6,901 | +€798 | +13.1% |
| Deferred charges and accrued income | 490/1 | €310 | €310 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,689 | €14,645 | -€44 | -0.3% |
| Equity | 10/15 | -€9,405 | €4,872 | +€14,277 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,405 | €1,872 | +€14,277 | |
| Amounts payable | 17/49 | €24,094 | €9,773 | -€14,321 | -59.4% |
| Amounts payable within one year | 42/48 | €24,094 | €9,773 | -€14,321 | -59.4% |
| Trade debts | 44 | €12,652 | €2,655 | -€9,996 | -79.0% |
| Suppliers | 440/4 | €12,652 | €2,655 | -€9,996 | -79.0% |
| Taxes, remuneration and social security | 45 | €2,890 | €7,118 | +€4,228 | +146.3% |
| Taxes | 450/3 | €1,532 | €4,169 | +€2,636 | +172.1% |
| Remuneration and social security | 454/9 | €1,357 | €2,949 | +€1,592 | +117.3% |
| Other amounts payable | 47/48 | €8,553 | - | -€8,553 | |
| Remuneration, social security and pensions | 62 | €10,692 | €37,765 | +€27,073 | +253.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €611 | +€238 | +63.7% |
| Other operating charges | 640/8 | €6,833 | €70 | -€6,763 | -99.0% |
| Gross operating margin | 9900 | €7,376 | €53,352 | +€45,976 | +623.3% |
| Operating profit (loss) | 9901 | -€10,523 | €14,906 | +€25,429 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,882 | €161 | -€1,721 | -91.5% |
| Recurring financial charges | 65 | €1,882 | €161 | -€1,721 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,405 | €14,745 | +€27,150 | |
| Income taxes | 67/77 | - | €468 | +€468 | |
| Profit (loss) for the period | 9904 | -€12,405 | €14,277 | +€26,682 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,405 | €14,277 | +€26,682 |
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 6 October 2026 via checked.be.