JULIE & MANON: what changed
JULIE & MANON
Largest movements
- Cash -€14,007
down €14,007 (-58.5%), from €23,955 to €9,949
mainly Net result for the year (-€39,202) and Tax, wage and social debts (-€10,139)
- Deferred charges and accrued income -€3,039
down €3,039 (-96.5%), from €3,148 to €109
- Tangible fixed assets -€2,086
down €2,086 (-40.5%), from €5,148 to €3,061
- Profit (loss) carried forward -€39,202
down €39,202 (-52.4%), from -€74,751 to -€113,952
- Other debts +€37,081
up €37,081 (+58.6%), from €63,251 to €100,333
- Tax, wage and social debts -€10,139
down €10,139 (-34.9%), from €29,087 to €18,948
of which Remuneration and social security: -€10,139
- Trade debts -€5,922
down €5,922 (-38.9%), from €15,233 to €9,311
- Advances received -€950
down €950 (-100%), from €950 to €0
- Staff costs +€24,776
up €24,776 (+18.2%), from €136,384 to €161,160
- Gross operating margin +€2,914
up €2,914 (+2.4%), from €123,253 to €126,167
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 | €41,831 | €22,699 | -€19,132 | -45.7% |
| Fixed assets | 21/28 | €14,728 | €12,641 | -€2,086 | -14.2% |
| Tangible fixed assets | 22/27 | €5,148 | €3,061 | -€2,086 | -40.5% |
| Furniture and vehicles | 24 | €5,148 | €3,061 | -€2,086 | -40.5% |
| Financial fixed assets | 28 | €9,580 | €9,580 | = | 0.0% |
| Current assets | 29/58 | €27,104 | €10,058 | -€17,046 | -62.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €23,955 | €9,949 | -€14,007 | -58.5% |
| Deferred charges and accrued income | 490/1 | €3,148 | €109 | -€3,039 | -96.5% |
| Total equity and liabilities | 10/49 | €41,831 | €22,699 | -€19,132 | -45.7% |
| Equity | 10/15 | -€66,691 | -€105,892 | -€39,202 | -58.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,751 | -€113,952 | -€39,202 | -52.4% |
| Amounts payable | 17/49 | €108,522 | €128,592 | +€20,070 | +18.5% |
| Amounts payable within one year | 42/48 | €108,522 | €128,592 | +€20,070 | +18.5% |
| Trade debts | 44 | €15,233 | €9,311 | -€5,922 | -38.9% |
| Suppliers | 440/4 | €15,233 | €9,311 | -€5,922 | -38.9% |
| Advances received on contracts in progress | 46 | €950 | €0 | -€950 | -100% |
| Taxes, remuneration and social security | 45 | €29,087 | €18,948 | -€10,139 | -34.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €29,087 | €18,948 | -€10,139 | -34.9% |
| Other amounts payable | 47/48 | €63,251 | €100,333 | +€37,081 | +58.6% |
| Remuneration, social security and pensions | 62 | €136,384 | €161,160 | +€24,776 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €2,086 | +€975 | +87.7% |
| Other operating charges | 640/8 | €0 | €793 | +€793 | |
| Gross operating margin | 9900 | €123,253 | €126,167 | +€2,914 | +2.4% |
| Operating profit (loss) | 9901 | -€14,242 | -€37,871 | -€23,629 | -166% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €357 | €1,330 | +€974 | +273% |
| Recurring financial charges | 65 | €357 | €1,330 | +€974 | +273% |
| Profit (loss) for the period before taxes | 9903 | -€14,599 | -€39,202 | -€24,603 | -169% |
| Profit (loss) for the period | 9904 | -€14,599 | -€39,202 | -€24,603 | -169% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,599 | -€39,202 | -€24,603 | -169% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.