JULIANNA: what changed
JULIANNA
Largest movements
- Cash -€51,403
down €51,403 (-37.2%), from €138,096 to €86,693
mainly Other debts (-€78,611) and Current investments (-€50,000)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year -€36,100
down €36,100 (-100%), from €36,100 to €0
- Other debts -€78,611
down €78,611 (-14.1%), from €557,212 to €478,601
- Reserves +€53,000
up €53,000 (+41.4%), from €128,000 to €181,000
- Debts after one year -€35,106
down €35,106 (-12.4%), from €282,895 to €247,789
- Trade debts +€29,947
up €29,947 (+21,616%), from €139 to €30,085
- Tax, wage and social debts -€15,705
down €15,705 (-57.5%), from €27,315 to €11,610
- Financial income -€90,000
down €90,000 (-100%), from €90,000 to €0
- Gross operating margin +€8,899
up €8,899 (+12.5%), from €70,949 to €79,848
- Financial charges -€7,650
down €7,650 (-60.1%), from €12,730 to €5,079
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,099,256 | €1,061,753 | -€37,503 | -3.4% |
| Fixed assets | 21/28 | €925,060 | €925,060 | = | 0.0% |
| Financial fixed assets | 28 | €925,060 | €925,060 | = | 0.0% |
| Current assets | 29/58 | €174,196 | €136,693 | -€37,503 | -21.5% |
| Amounts receivable within one year | 40/41 | €36,100 | €0 | -€36,100 | -100% |
| Trade receivables | 40 | €36,100 | €0 | -€36,100 | -100% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €138,096 | €86,693 | -€51,403 | -37.2% |
| Total equity and liabilities | 10/49 | €1,099,256 | €1,061,753 | -€37,503 | -3.4% |
| Equity | 10/15 | €193,851 | €246,503 | +€52,652 | +27.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €128,000 | €181,000 | +€53,000 | +41.4% |
| Distributable reserves | 133 | €128,000 | €181,000 | +€53,000 | +41.4% |
| Profit (loss) carried forward | 14 | €62,851 | €62,503 | -€348 | -0.6% |
| Amounts payable | 17/49 | €905,405 | €815,250 | -€90,155 | -10.0% |
| Amounts payable after more than one year | 17 | €282,895 | €247,789 | -€35,106 | -12.4% |
| Financial debts | 170/4 | €282,895 | €247,789 | -€35,106 | -12.4% |
| Amounts payable within one year | 42/48 | €622,115 | €567,109 | -€55,006 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €37,450 | €38,008 | +€558 | +1.5% |
| Financial debts | 43 | - | €8,805 | +€8,805 | |
| Other loans | 439 | - | €8,805 | +€8,805 | |
| Trade debts | 44 | €139 | €30,085 | +€29,947 | +21,616% |
| Suppliers | 440/4 | €139 | €30,085 | +€29,947 | +21,616% |
| Taxes, remuneration and social security | 45 | €27,315 | €11,610 | -€15,705 | -57.5% |
| Taxes | 450/3 | €27,315 | €11,610 | -€15,705 | -57.5% |
| Other amounts payable | 47/48 | €557,212 | €478,601 | -€78,611 | -14.1% |
| Accrued charges and deferred income | 492/3 | €395 | €352 | -€43 | -10.8% |
| Other operating charges | 640/8 | €525 | €1,112 | +€587 | +112% |
| Gross operating margin | 9900 | €70,949 | €79,848 | +€8,899 | +12.5% |
| Operating profit (loss) | 9901 | €70,424 | €78,737 | +€8,313 | +11.8% |
| Financial income | 75/76B | €90,000 | €0 | -€90,000 | -100% |
| Recurring financial income | 75 | €90,000 | €0 | -€90,000 | -100% |
| Financial charges | 65/66B | €12,730 | €5,079 | -€7,650 | -60.1% |
| Recurring financial charges | 65 | €12,730 | €5,079 | -€7,650 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €147,694 | €73,657 | -€74,037 | -50.1% |
| Income taxes | 67/77 | €19,393 | €20,173 | +€780 | +4.0% |
| Profit (loss) for the period | 9904 | €128,302 | €53,485 | -€74,817 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €128,302 | €53,485 | -€74,817 | -58.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.