Juliemma: what changed
Juliemma
Largest movements
- Receivables within one year +€29,904
up €29,904 (+1,746%), from €1,712 to €31,617
of which Trade receivables: +€31,000
- Cash -€17,799
down €17,799 (-45.1%), from €39,493 to €21,694
mainly Contributions, distributions and other (-€220,500) and Receivables within one year (-€29,904)
- Other debts +€187,425
up €187,425 (+11,156%), from €1,680 to €189,105
- Reserves -€165,500
down €165,500 (-66.2%), from €250,000 to €84,500
- Tax, wage and social debts +€26,637
up €26,637 (+372%), from €7,158 to €33,795
- Current portion of long-term debt -€24,151
down €24,151 (-51.9%), from €46,560 to €22,410
- Debts after one year -€15,679
no longer reported in 2025 (was €15,679)
- Gross operating margin +€3,826
up €3,826 (+5.1%), from €75,437 to €79,263
- Taxes +€1,170
up €1,170 (+6.4%), from €18,288 to €19,458
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 | €491,205 | €503,310 | +€12,105 | +2.5% |
| Fixed assets | 21/28 | €450,000 | €450,000 | = | 0.0% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €41,205 | €53,310 | +€12,105 | +29.4% |
| Amounts receivable within one year | 40/41 | €1,712 | €31,617 | +€29,904 | +1,746% |
| Trade receivables | 40 | - | €31,000 | +€31,000 | |
| Other amounts receivable | 41 | €1,712 | €617 | -€1,096 | -64.0% |
| Cash at bank and in hand | 54/58 | €39,493 | €21,694 | -€17,799 | -45.1% |
| Total equity and liabilities | 10/49 | €491,205 | €503,310 | +€12,105 | +2.5% |
| Equity | 10/15 | €419,861 | €257,734 | -€162,127 | -38.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €250,000 | €84,500 | -€165,500 | -66.2% |
| Distributable reserves | 133 | €250,000 | €84,500 | -€165,500 | -66.2% |
| Profit (loss) carried forward | 14 | €19,861 | €23,234 | +€3,373 | +17.0% |
| Amounts payable | 17/49 | €71,344 | €245,577 | +€174,232 | +244% |
| Amounts payable after more than one year | 17 | €15,679 | - | -€15,679 | |
| Financial debts | 170/4 | €15,679 | - | -€15,679 | |
| Amounts payable within one year | 42/48 | €55,665 | €245,577 | +€189,912 | +341% |
| Current portion of amounts payable after more than one year | 42 | €46,560 | €22,410 | -€24,151 | -51.9% |
| Trade debts | 44 | €267 | €267 | = | 0.0% |
| Suppliers | 440/4 | €267 | €267 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,158 | €33,795 | +€26,637 | +372% |
| Taxes | 450/3 | €7,158 | €33,795 | +€26,637 | +372% |
| Other amounts payable | 47/48 | €1,680 | €189,105 | +€187,425 | +11,156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | - | -€141 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €75,437 | €79,263 | +€3,826 | +5.1% |
| Operating profit (loss) | 9901 | €74,909 | €78,863 | +€3,954 | +5.3% |
| Financial charges | 65/66B | €1,758 | €1,033 | -€725 | -41.3% |
| Recurring financial charges | 65 | €1,758 | €1,033 | -€725 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €73,151 | €77,830 | +€4,680 | +6.4% |
| Income taxes | 67/77 | €18,288 | €19,458 | +€1,170 | +6.4% |
| Profit (loss) for the period | 9904 | €54,863 | €58,373 | +€3,510 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,863 | €58,373 | +€3,510 | +6.4% |
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 4 November 2026 via checked.be.