Julie Van Com: 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 Com
Largest movements
- Cash +€20,265
up €20,265 (+17.6%), from €115,275 to €135,539
mainly Other debts (+€126,776) and Net result for the year (+€40,017)
- Tangible fixed assets +€4,874
new in 2025: €4,874
- Receivables within one year +€2,636
up €2,636 (+33.2%), from €7,946 to €10,583
of which Trade receivables: +€2,663
- Other debts +€126,776
up €126,776 (+1,864%), from €6,802 to €133,578
- Reserves -€81,982
no longer reported in 2025 (was €81,982)
- Tax, wage and social debts -€19,652
down €19,652 (-72.0%), from €27,308 to €7,655
of which Taxes: -€17,416
- Trade debts +€2,760
up €2,760 (+130%), from €2,129 to €4,889
- Gross operating margin +€3,314
up €3,314 (+6.0%), from €55,329 to €58,643
- Other operating charges +€1,486
up €1,486 (+324%), from €459 to €1,945
- Taxes +€951
up €951 (+6.3%), from €15,063 to €16,014
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 | €123,221 | €151,123 | +€27,902 | +22.6% |
| Fixed assets | 21/28 | - | €4,874 | +€4,874 | |
| Tangible fixed assets | 22/27 | - | €4,874 | +€4,874 | |
| Furniture and vehicles | 24 | - | €4,874 | +€4,874 | |
| Current assets | 29/58 | €123,221 | €146,249 | +€23,028 | +18.7% |
| Amounts receivable within one year | 40/41 | €7,946 | €10,583 | +€2,636 | +33.2% |
| Trade receivables | 40 | €7,920 | €10,583 | +€2,663 | +33.6% |
| Other amounts receivable | 41 | €26 | - | -€26 | |
| Cash at bank and in hand | 54/58 | €115,275 | €135,539 | +€20,265 | +17.6% |
| Deferred charges and accrued income | 490/1 | - | €127 | +€127 | |
| Total equity and liabilities | 10/49 | €123,221 | €151,123 | +€27,902 | +22.6% |
| Equity | 10/15 | €86,982 | €5,000 | -€81,982 | -94.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €81,982 | - | -€81,982 | |
| Distributable reserves | 133 | €81,982 | - | -€81,982 | |
| Amounts payable | 17/49 | €36,239 | €146,123 | +€109,884 | +303% |
| Amounts payable within one year | 42/48 | €36,239 | €146,123 | +€109,884 | +303% |
| Trade debts | 44 | €2,129 | €4,889 | +€2,760 | +130% |
| Suppliers | 440/4 | €2,129 | €4,889 | +€2,760 | +130% |
| Taxes, remuneration and social security | 45 | €27,308 | €7,655 | -€19,652 | -72.0% |
| Taxes | 450/3 | €25,071 | €7,655 | -€17,416 | -69.5% |
| Remuneration and social security | 454/9 | €2,236 | - | -€2,236 | |
| Other amounts payable | 47/48 | €6,802 | €133,578 | +€126,776 | +1,864% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €541 | +€454 | +520% |
| Other operating charges | 640/8 | €459 | €1,945 | +€1,486 | +324% |
| Gross operating margin | 9900 | €55,329 | €58,643 | +€3,314 | +6.0% |
| Operating profit (loss) | 9901 | €54,783 | €56,156 | +€1,373 | +2.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +6,250% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +6,250% |
| Financial charges | 65/66B | €182 | €127 | -€55 | -30.3% |
| Recurring financial charges | 65 | €182 | €127 | -€55 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €54,600 | €56,031 | +€1,431 | +2.6% |
| Income taxes | 67/77 | €15,063 | €16,014 | +€951 | +6.3% |
| Profit (loss) for the period | 9904 | €39,537 | €40,017 | +€480 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,537 | €40,017 | +€480 | +1.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.