Julien + Anna: 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.
Julien + Anna
Largest movements
- Stocks and contracts -€1,452
down €1,452 (-48.4%), from €3,002 to €1,550
- Cash +€420
up €420 (+18.7%), from €2,243 to €2,663
mainly Stocks and contracts (+€1,452) and Other debts (+€754)
- Profit (loss) carried forward -€1,353
down €1,353 (-54.8%), from -€2,472 to -€3,825
- Other debts +€754
up €754 (+58.4%), from €1,291 to €2,045
- Tax, wage and social debts -€299
no longer reported in 2025 (was €299)
- Trade debts -€127
no longer reported in 2025 (was €127)
- Gross operating margin -€512
down €512 (-67.7%), from -€756 to -€1,268
- Other operating charges -€433
no longer reported in 2025 (was €433)
- Financial income -€69
no longer reported in 2025 (was €69)
- Financial charges -€68
down €68 (-44.4%), from €154 to €85
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 | €5,245 | €4,220 | -€1,025 | -19.5% |
| Current assets | 29/58 | €5,245 | €4,220 | -€1,025 | -19.5% |
| Stocks and contracts in progress | 3 | €3,002 | €1,550 | -€1,452 | -48.4% |
| Stocks | 30/36 | €3,002 | €1,550 | -€1,452 | -48.4% |
| Amounts receivable within one year | 40/41 | - | €6 | +€6 | |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €2,243 | €2,663 | +€420 | +18.7% |
| Total equity and liabilities | 10/49 | €5,245 | €4,220 | -€1,025 | -19.5% |
| Equity | 10/15 | €3,528 | €2,175 | -€1,353 | -38.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,472 | -€3,825 | -€1,353 | -54.8% |
| Amounts payable | 17/49 | €1,717 | €2,045 | +€328 | +19.1% |
| Amounts payable within one year | 42/48 | €1,717 | €2,045 | +€328 | +19.1% |
| Trade debts | 44 | €127 | - | -€127 | |
| Suppliers | 440/4 | €127 | - | -€127 | |
| Taxes, remuneration and social security | 45 | €299 | - | -€299 | |
| Taxes | 450/3 | €299 | - | -€299 | |
| Other amounts payable | 47/48 | €1,291 | €2,045 | +€754 | +58.4% |
| Other operating charges | 640/8 | €433 | - | -€433 | |
| Gross operating margin | 9900 | -€756 | -€1,268 | -€512 | -67.7% |
| Operating profit (loss) | 9901 | -€1,189 | -€1,268 | -€79 | -6.6% |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €154 | €85 | -€68 | -44.4% |
| Recurring financial charges | 65 | €154 | €85 | -€68 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,274 | -€1,353 | -€80 | -6.3% |
| Profit (loss) for the period | 9904 | -€1,274 | -€1,353 | -€80 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,274 | -€1,353 | -€80 | -6.3% |
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 30 October 2026 via checked.be.