Julie Van Achter: 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 Van Achter
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash -€12,493
down €12,493 (-36.8%), from €33,953 to €21,460
mainly Current investments (-€60,000) and Receivables within one year (-€5,651)
- Receivables within one year +€5,651
up €5,651 (+77.7%), from €7,272 to €12,923
of which Other amounts receivable: +€3,119
- Tangible fixed assets +€1,879
new in 2025: €1,879
- Profit (loss) carried forward +€51,961
up €51,961 (+176%), from €29,552 to €81,513
- Tax, wage and social debts +€5,676
up €5,676 (+73.3%), from €7,742 to €13,417
- Other debts -€2,625
no longer reported in 2025 (was €2,625)
- Gross operating margin +€27,299
up €27,299 (+71.6%), from €38,144 to €65,443
- Taxes +€5,676
up €5,676 (+73.3%), from €7,742 to €13,417
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 | €41,710 | €96,590 | +€54,880 | +132% |
| Fixed assets | 21/28 | - | €1,879 | +€1,879 | |
| Tangible fixed assets | 22/27 | - | €1,879 | +€1,879 | |
| Furniture and vehicles | 24 | - | €1,879 | +€1,879 | |
| Current assets | 29/58 | €41,710 | €94,710 | +€53,000 | +127% |
| Amounts receivable within one year | 40/41 | €7,272 | €12,923 | +€5,651 | +77.7% |
| Trade receivables | 40 | €7,272 | €9,804 | +€2,533 | +34.8% |
| Other amounts receivable | 41 | - | €3,119 | +€3,119 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €33,953 | €21,460 | -€12,493 | -36.8% |
| Deferred charges and accrued income | 490/1 | €486 | €327 | -€158 | -32.6% |
| Total equity and liabilities | 10/49 | €41,710 | €96,590 | +€54,880 | +132% |
| Equity | 10/15 | €30,552 | €82,513 | +€51,961 | +170% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,552 | €81,513 | +€51,961 | +176% |
| Amounts payable | 17/49 | €11,158 | €14,077 | +€2,919 | +26.2% |
| Amounts payable within one year | 42/48 | €11,158 | €14,077 | +€2,919 | +26.2% |
| Trade debts | 44 | €792 | €660 | -€132 | -16.7% |
| Suppliers | 440/4 | €792 | €660 | -€132 | -16.7% |
| Taxes, remuneration and social security | 45 | €7,742 | €13,417 | +€5,676 | +73.3% |
| Taxes | 450/3 | €7,742 | €13,417 | +€5,676 | +73.3% |
| Other amounts payable | 47/48 | €2,625 | - | -€2,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €21 | +€21 | |
| Gross operating margin | 9900 | €38,144 | €65,443 | +€27,299 | +71.6% |
| Operating profit (loss) | 9901 | €38,144 | €65,423 | +€27,278 | +71.5% |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €18 | €119 | +€102 | +580% |
| Recurring financial charges | 65 | €18 | €119 | +€102 | +580% |
| Profit (loss) for the period before taxes | 9903 | €38,127 | €65,378 | +€27,251 | +71.5% |
| Income taxes | 67/77 | €7,742 | €13,417 | +€5,676 | +73.3% |
| Profit (loss) for the period | 9904 | €30,385 | €51,961 | +€21,575 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,385 | €51,961 | +€21,575 | +71.0% |
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 28 October 2026 via checked.be.