Juliana: 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.
Juliana
Largest movements
- Cash -€20,131
down €20,131 (-26.5%), from €75,937 to €55,805
mainly Net result for the year (-€58,058) and Investment in fixed assets (net) (-€40,419)
- Tangible fixed assets -€18,135
down €18,135 (-2.7%), from €668,718 to €650,582
of which Land and buildings: -€18,218
- Profit (loss) carried forward -€58,058
down €58,058 (-38.3%), from -€151,421 to -€209,479
- Other debts +€16,515
up €16,515 (+59.6%), from €27,690 to €44,205
- Gross operating margin -€11,241
down €11,241 (-47.6%), from €23,628 to €12,387
- Depreciation -€6,363
down €6,363 (-9.8%), from €64,918 to €58,555
- Financial income -€587
down €587 (-66.2%), from €887 to €300
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 | €796,339 | €759,267 | -€37,072 | -4.7% |
| Fixed assets | 21/28 | €668,718 | €650,582 | -€18,135 | -2.7% |
| Tangible fixed assets | 22/27 | €668,718 | €650,582 | -€18,135 | -2.7% |
| Land and buildings | 22 | €658,841 | €640,623 | -€18,218 | -2.8% |
| Plant, machinery and equipment | 23 | €8,816 | €9,279 | +€463 | +5.2% |
| Furniture and vehicles | 24 | €1,061 | €681 | -€380 | -35.8% |
| Current assets | 29/58 | €127,622 | €108,685 | -€18,937 | -14.8% |
| Amounts receivable within one year | 40/41 | €316 | €1,258 | +€942 | +298% |
| Trade receivables | 40 | €50 | €700 | +€650 | +1,300% |
| Other amounts receivable | 41 | €266 | €558 | +€292 | +110% |
| Current investments | 50/53 | €49,900 | €49,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75,937 | €55,805 | -€20,131 | -26.5% |
| Deferred charges and accrued income | 490/1 | €1,469 | €1,722 | +€253 | +17.2% |
| Total equity and liabilities | 10/49 | €796,339 | €759,267 | -€37,072 | -4.7% |
| Equity | 10/15 | €766,067 | €708,009 | -€58,058 | -7.6% |
| Contributions | 10/11 | €237,989 | €237,989 | = | 0.0% |
| Reserves | 13 | €679,499 | €679,499 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,455 | €75,455 | = | 0.0% |
| Reserves not available under the articles | 1311 | €75,455 | €75,455 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,228 | €29,228 | = | 0.0% |
| Distributable reserves | 133 | €574,816 | €574,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,421 | -€209,479 | -€58,058 | -38.3% |
| Amounts payable | 17/49 | €30,272 | €51,258 | +€20,986 | +69.3% |
| Amounts payable after more than one year | 17 | - | €200 | +€200 | |
| Other amounts payable | 178/9 | - | €200 | +€200 | |
| Amounts payable within one year | 42/48 | €28,462 | €49,248 | +€20,786 | +73.0% |
| Trade debts | 44 | €772 | €5,044 | +€4,272 | +553% |
| Suppliers | 440/4 | €772 | €5,044 | +€4,272 | +553% |
| Other amounts payable | 47/48 | €27,690 | €44,205 | +€16,515 | +59.6% |
| Accrued charges and deferred income | 492/3 | €1,810 | €1,810 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,265 | +€1,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,918 | €58,555 | -€6,363 | -9.8% |
| Other operating charges | 640/8 | €12,136 | €11,986 | -€150 | -1.2% |
| Gross operating margin | 9900 | €23,628 | €12,387 | -€11,241 | -47.6% |
| Operating profit (loss) | 9901 | -€53,425 | -€58,153 | -€4,728 | -8.8% |
| Financial income | 75/76B | €887 | €300 | -€587 | -66.2% |
| Recurring financial income | 75 | €887 | €300 | -€587 | -66.2% |
| Financial charges | 65/66B | €160 | €204 | +€45 | +28.0% |
| Recurring financial charges | 65 | €160 | €204 | +€45 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,698 | -€58,058 | -€5,360 | -10.2% |
| Profit (loss) for the period | 9904 | -€52,698 | -€58,058 | -€5,360 | -10.2% |
| Transfer from tax-exempt reserves | 789 | €66,320 | - | -€66,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,622 | -€58,058 | -€71,680 |
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 19 October 2026 via checked.be.