JULIE D CONCEPT: 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 D CONCEPT
Largest movements
- Receivables within one year -€32,570
down €32,570 (-75.0%), from €43,406 to €10,836
of which Other amounts receivable: -€20,704
- Cash +€15,664
up €15,664 (+841%), from €1,862 to €17,527
mainly Receivables within one year (+€32,570) and Depreciation (+€13,144)
- Tangible fixed assets -€6,267
down €6,267 (-8.9%), from €70,652 to €64,386
- Accrued charges and deferred income -€12,572
down €12,572 (-55.7%), from €22,572 to €10,000
- Debts after one year -€10,875
down €10,875 (-23.1%), from €47,078 to €36,203
- Other debts -€6,702
down €6,702 (-18.1%), from €36,961 to €30,259
- Profit (loss) carried forward +€6,034
up €6,034 (+23.2%), from -€26,016 to -€19,982
- Gross operating margin +€10,117
up €10,117 (+69.8%), from €14,495 to €24,612
- Depreciation +€3,894
up €3,894 (+42.1%), from €9,250 to €13,144
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 | €115,923 | €92,748 | -€23,174 | -20.0% |
| Fixed assets | 21/28 | €70,652 | €64,386 | -€6,267 | -8.9% |
| Tangible fixed assets | 22/27 | €70,652 | €64,386 | -€6,267 | -8.9% |
| Land and buildings | 22 | €70,652 | €64,386 | -€6,267 | -8.9% |
| Current assets | 29/58 | €45,270 | €28,363 | -€16,908 | -37.3% |
| Amounts receivable within one year | 40/41 | €43,406 | €10,836 | -€32,570 | -75.0% |
| Trade receivables | 40 | €11,866 | - | -€11,866 | |
| Other amounts receivable | 41 | €31,540 | €10,836 | -€20,704 | -65.6% |
| Cash at bank and in hand | 54/58 | €1,862 | €17,527 | +€15,664 | +841% |
| Deferred charges and accrued income | 490/1 | €3 | - | -€3 | |
| Total equity and liabilities | 10/49 | €115,923 | €92,748 | -€23,174 | -20.0% |
| Equity | 10/15 | -€1,016 | €5,018 | +€6,034 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,016 | -€19,982 | +€6,034 | +23.2% |
| Amounts payable | 17/49 | €116,939 | €87,730 | -€29,209 | -25.0% |
| Amounts payable after more than one year | 17 | €47,078 | €36,203 | -€10,875 | -23.1% |
| Financial debts | 170/4 | €47,078 | €36,203 | -€10,875 | -23.1% |
| Amounts payable within one year | 42/48 | €47,289 | €41,527 | -€5,762 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €10,328 | €10,875 | +€547 | +5.3% |
| Trade debts | 44 | - | €393 | +€393 | |
| Suppliers | 440/4 | - | €393 | +€393 | |
| Other amounts payable | 47/48 | €36,961 | €30,259 | -€6,702 | -18.1% |
| Accrued charges and deferred income | 492/3 | €22,572 | €10,000 | -€12,572 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,250 | €13,144 | +€3,894 | +42.1% |
| Other operating charges | 640/8 | €2,014 | €1,949 | -€66 | -3.3% |
| Gross operating margin | 9900 | €14,495 | €24,612 | +€10,117 | +69.8% |
| Operating profit (loss) | 9901 | €3,230 | €9,519 | +€6,289 | +195% |
| Financial charges | 65/66B | €3,325 | €3,485 | +€160 | +4.8% |
| Recurring financial charges | 65 | €3,325 | €3,485 | +€160 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€95 | €6,034 | +€6,129 | |
| Profit (loss) for the period | 9904 | -€95 | €6,034 | +€6,129 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95 | €6,034 | +€6,129 |
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 30 October 2026 via checked.be.