JULIANIS: 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.
JULIANIS
Largest movements
- Receivables within one year +€92,218
up €92,218 (+35.0%), from €263,300 to €355,518
of which Other amounts receivable: +€129,918
- Tangible fixed assets -€46,003
no longer reported in 2025 (was €46,003)
- Other debts +€256,354
up €256,354 (+1,024%), from €25,032 to €281,386
- Profit (loss) carried forward -€192,709
no longer reported in 2025 (was €192,709)
- Current portion of long-term debt +€31,563
up €31,563 (+110%), from €28,602 to €60,165
- Debts after one year -€29,730
down €29,730 (-16.4%), from €181,068 to €151,337
- Trade debts -€13,143
down €13,143 (-31.5%), from €41,784 to €28,641
- Financial income -€38,230
down €38,230 (-98.0%), from €39,000 to €770
- Depreciation -€15,476
no longer reported in 2025 (was €15,476)
- Financial charges +€14,016
up €14,016 (+246%), from €5,709 to €19,725
- Gross operating margin -€5,623
down €5,623 (-4.0%), from €142,063 to €136,439
- Other operating charges +€1,441
up €1,441 (+164%), from €879 to €2,319
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 | €516,896 | €563,816 | +€46,920 | +9.1% |
| Fixed assets | 21/28 | €247,275 | €201,273 | -€46,003 | -18.6% |
| Tangible fixed assets | 22/27 | €46,003 | - | -€46,003 | |
| Furniture and vehicles | 24 | €46,003 | - | -€46,003 | |
| Financial fixed assets | 28 | €201,273 | €201,273 | = | 0.0% |
| Current assets | 29/58 | €269,620 | €362,543 | +€92,923 | +34.5% |
| Amounts receivable within one year | 40/41 | €263,300 | €355,518 | +€92,218 | +35.0% |
| Trade receivables | 40 | €61,300 | €23,600 | -€37,700 | -61.5% |
| Other amounts receivable | 41 | €202,000 | €331,918 | +€129,918 | +64.3% |
| Cash at bank and in hand | 54/58 | €1,628 | €6,690 | +€5,062 | +311% |
| Deferred charges and accrued income | 490/1 | €4,692 | €336 | -€4,357 | -92.8% |
| Total equity and liabilities | 10/49 | €516,896 | €563,816 | +€46,920 | +9.1% |
| Equity | 10/15 | €195,709 | €3,000 | -€192,709 | -98.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,709 | - | -€192,709 | |
| Amounts payable | 17/49 | €321,187 | €560,816 | +€239,629 | +74.6% |
| Amounts payable after more than one year | 17 | €181,068 | €151,337 | -€29,730 | -16.4% |
| Financial debts | 170/4 | €181,068 | €151,337 | -€29,730 | -16.4% |
| Amounts payable within one year | 42/48 | €140,119 | €409,479 | +€269,359 | +192% |
| Current portion of amounts payable after more than one year | 42 | €28,602 | €60,165 | +€31,563 | +110% |
| Trade debts | 44 | €41,784 | €28,641 | -€13,143 | -31.5% |
| Suppliers | 440/4 | €41,784 | €28,641 | -€13,143 | -31.5% |
| Taxes, remuneration and social security | 45 | €44,701 | €39,286 | -€5,415 | -12.1% |
| Taxes | 450/3 | €44,701 | €39,286 | -€5,415 | -12.1% |
| Other amounts payable | 47/48 | €25,032 | €281,386 | +€256,354 | +1,024% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,476 | - | -€15,476 | |
| Other operating charges | 640/8 | €879 | €2,319 | +€1,441 | +164% |
| Gross operating margin | 9900 | €142,063 | €136,439 | -€5,623 | -4.0% |
| Operating profit (loss) | 9901 | €125,709 | €134,120 | +€8,411 | +6.7% |
| Financial income | 75/76B | €39,000 | €770 | -€38,230 | -98.0% |
| Recurring financial income | 75 | €39,000 | €770 | -€38,230 | -98.0% |
| Financial charges | 65/66B | €5,709 | €19,725 | +€14,016 | +246% |
| Recurring financial charges | 65 | €5,709 | €19,725 | +€14,016 | +246% |
| Profit (loss) for the period before taxes | 9903 | €159,000 | €115,165 | -€43,835 | -27.6% |
| Income taxes | 67/77 | €27,799 | €26,488 | -€1,311 | -4.7% |
| Profit (loss) for the period | 9904 | €131,201 | €88,677 | -€42,524 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €131,201 | €88,677 | -€42,524 | -32.4% |
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.