Julie: 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.
Julie
Largest movements
- Tangible fixed assets -€16,359
down €16,359 (-9.0%), from €181,009 to €164,650
- Cash +€14,498
up €14,498 (+71.5%), from €20,266 to €34,763
mainly Depreciation (+€27,559) and Other debts (+€13,019)
- Debts after one year -€19,005
down €19,005 (-28.1%), from €67,680 to €48,675
- Other debts +€13,019
up €13,019 (+9.9%), from €131,698 to €144,716
- Profit (loss) carried forward +€4,675
up €4,675 (+49.6%), from -€9,431 to -€4,756
- Staff costs +€25,129
up €25,129, from -€1,440 to €23,689
- Gross operating margin +€25,010
up €25,010 (+62.2%), from €40,232 to €65,242
- Depreciation +€929
up €929 (+3.5%), from €26,630 to €27,559
- Other operating charges +€668
up €668 (+33.8%), from €1,980 to €2,648
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 | €269,964 | €269,546 | -€417 | -0.2% |
| Fixed assets | 21/28 | €181,009 | €164,650 | -€16,359 | -9.0% |
| Tangible fixed assets | 22/27 | €181,009 | €164,650 | -€16,359 | -9.0% |
| Land and buildings | 22 | €59,741 | €51,770 | -€7,971 | -13.3% |
| Plant, machinery and equipment | 23 | €117,769 | €110,945 | -€6,825 | -5.8% |
| Furniture and vehicles | 24 | €3,498 | €1,935 | -€1,563 | -44.7% |
| Current assets | 29/58 | €88,954 | €104,896 | +€15,942 | +17.9% |
| Stocks and contracts in progress | 3 | €68,689 | €68,689 | = | 0.0% |
| Stocks | 30/36 | €68,689 | €68,689 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €886 | +€886 | |
| Other amounts receivable | 41 | - | €886 | +€886 | |
| Cash at bank and in hand | 54/58 | €20,266 | €34,763 | +€14,498 | +71.5% |
| Deferred charges and accrued income | 490/1 | - | €558 | +€558 | |
| Total equity and liabilities | 10/49 | €269,964 | €269,546 | -€417 | -0.2% |
| Equity | 10/15 | €9,169 | €13,844 | +€4,675 | +51.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,431 | -€4,756 | +€4,675 | +49.6% |
| Amounts payable | 17/49 | €260,795 | €255,703 | -€5,092 | -2.0% |
| Amounts payable after more than one year | 17 | €67,680 | €48,675 | -€19,005 | -28.1% |
| Financial debts | 170/4 | €67,680 | €48,675 | -€19,005 | -28.1% |
| Amounts payable within one year | 42/48 | €193,114 | €207,028 | +€13,913 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €18,450 | €19,005 | +€555 | +3.0% |
| Trade debts | 44 | €35,444 | €37,293 | +€1,849 | +5.2% |
| Suppliers | 440/4 | €35,444 | €37,293 | +€1,849 | +5.2% |
| Taxes, remuneration and social security | 45 | €7,523 | €6,014 | -€1,510 | -20.1% |
| Taxes | 450/3 | €7,523 | €5,692 | -€1,831 | -24.3% |
| Remuneration and social security | 454/9 | - | €322 | +€322 | |
| Other amounts payable | 47/48 | €131,698 | €144,716 | +€13,019 | +9.9% |
| Remuneration, social security and pensions | 62 | -€1,440 | €23,689 | +€25,129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,630 | €27,559 | +€929 | +3.5% |
| Other operating charges | 640/8 | €1,980 | €2,648 | +€668 | +33.8% |
| Gross operating margin | 9900 | €40,232 | €65,242 | +€25,010 | +62.2% |
| Operating profit (loss) | 9901 | €13,062 | €11,346 | -€1,716 | -13.1% |
| Financial income | 75/76B | €99 | - | -€99 | |
| Recurring financial income | 75 | €99 | - | -€99 | |
| Financial charges | 65/66B | €3,403 | €2,936 | -€467 | -13.7% |
| Recurring financial charges | 65 | €3,403 | €2,936 | -€467 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €9,758 | €8,410 | -€1,348 | -13.8% |
| Income taxes | 67/77 | €3,858 | €3,735 | -€123 | -3.2% |
| Profit (loss) for the period | 9904 | €5,900 | €4,675 | -€1,225 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,900 | €4,675 | -€1,225 | -20.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.