JULIE JOOS: 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 JOOS
Largest movements
- Tangible fixed assets -€41,868
down €41,868 (-3.4%), from €1.2m to €1.2m
- Debts after one year -€63,264
down €63,264 (-5.4%), from €1.2m to €1.1m
of which Financial debts: -€63,264
- Reserves +€13,036
up €13,036 (+34.1%), from €38,277 to €51,313
- Financial charges -€1,852
down €1,852 (-9.5%), from €19,524 to €17,672
- Gross operating margin -€1,303
down €1,303 (-1.5%), from €87,315 to €86,012
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 | €1,299,251 | €1,253,636 | -€45,616 | -3.5% |
| Fixed assets | 21/28 | €1,235,692 | €1,193,823 | -€41,868 | -3.4% |
| Tangible fixed assets | 22/27 | €1,235,692 | €1,193,823 | -€41,868 | -3.4% |
| Land and buildings | 22 | €1,235,692 | €1,193,823 | -€41,868 | -3.4% |
| Current assets | 29/58 | €63,560 | €59,812 | -€3,748 | -5.9% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €56,093 | €44,631 | -€11,462 | -20.4% |
| Trade receivables | 40 | €6,962 | €7,900 | +€938 | +13.5% |
| Other amounts receivable | 41 | €49,131 | €36,731 | -€12,400 | -25.2% |
| Cash at bank and in hand | 54/58 | €7,467 | €15,181 | +€7,714 | +103% |
| Total equity and liabilities | 10/49 | €1,299,251 | €1,253,636 | -€45,616 | -3.5% |
| Equity | 10/15 | €56,877 | €69,913 | +€13,036 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,277 | €51,313 | +€13,036 | +34.1% |
| Distributable reserves | 133 | €38,277 | €51,313 | +€13,036 | +34.1% |
| Amounts payable | 17/49 | €1,242,375 | €1,183,723 | -€58,652 | -4.7% |
| Amounts payable after more than one year | 17 | €1,173,734 | €1,110,471 | -€63,264 | -5.4% |
| Financial debts | 170/4 | €632,298 | €569,034 | -€63,264 | -10.0% |
| Other amounts payable | 178/9 | €541,436 | €541,436 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,840 | €72,602 | +€6,762 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €61,583 | €63,264 | +€1,681 | +2.7% |
| Trade debts | 44 | €7 | €105 | +€98 | +1,395% |
| Suppliers | 440/4 | €7 | €105 | +€98 | +1,395% |
| Taxes, remuneration and social security | 45 | €4,250 | €9,234 | +€4,984 | +117% |
| Taxes | 450/3 | €4,250 | €9,234 | +€4,984 | +117% |
| Accrued charges and deferred income | 492/3 | €2,800 | €650 | -€2,150 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,868 | €41,868 | = | 0.0% |
| Other operating charges | 640/8 | €8,136 | €8,452 | +€316 | +3.9% |
| Gross operating margin | 9900 | €87,315 | €86,012 | -€1,303 | -1.5% |
| Operating profit (loss) | 9901 | €37,310 | €35,692 | -€1,618 | -4.3% |
| Financial charges | 65/66B | €19,524 | €17,672 | -€1,852 | -9.5% |
| Recurring financial charges | 65 | €19,524 | €17,672 | -€1,852 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €17,786 | €18,020 | +€233 | +1.3% |
| Income taxes | 67/77 | €4,250 | €4,984 | +€734 | +17.3% |
| Profit (loss) for the period | 9904 | €13,536 | €13,036 | -€500 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,536 | €13,036 | -€500 | -3.7% |
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 31 October 2026 via checked.be.