JULIEN CATERING: 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 CATERING
Largest movements
- Receivables within one year -€42,450
down €42,450 (-39.4%), from €107,723 to €65,274
of which Other amounts receivable: -€27,789
- Cash -€13,974
down €13,974 (-39.8%), from €35,090 to €21,116
mainly Contributions, distributions and other (-€42,500) and Tax, wage and social debts (-€10,951)
- Tangible fixed assets -€7,184
down €7,184 (-19.6%), from €36,675 to €29,491
- Stocks and contracts -€4,250
down €4,250 (-85.0%), from €5,000 to €750
- Reserves -€42,500
down €42,500 (-99.2%), from €42,846 to €346
- Tax, wage and social debts -€10,951
down €10,951 (-31.2%), from €35,094 to €24,144
of which Taxes: -€7,722
- Profit (loss) carried forward -€10,717
new in 2025: -€10,717
- Trade debts -€3,065
down €3,065 (-22.3%), from €13,749 to €10,684
- Gross operating margin -€59,567
down €59,567 (-47.3%), from €126,006 to €66,440
- Staff costs -€18,343
down €18,343 (-22.4%), from €81,737 to €63,393
- Taxes -€6,280
down €6,280 (-88.7%), from €7,084 to €804
- Other operating charges -€3,622
down €3,622 (-80.9%), from €4,478 to €857
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 | €185,346 | €118,057 | -€67,289 | -36.3% |
| Fixed assets | 21/28 | €36,960 | €29,776 | -€7,184 | -19.4% |
| Tangible fixed assets | 22/27 | €36,675 | €29,491 | -€7,184 | -19.6% |
| Plant, machinery and equipment | 23 | €15,663 | €12,324 | -€3,338 | -21.3% |
| Furniture and vehicles | 24 | €2,806 | €1,182 | -€1,624 | -57.9% |
| Other tangible fixed assets | 26 | €18,206 | €15,985 | -€2,222 | -12.2% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €148,386 | €88,282 | -€60,105 | -40.5% |
| Stocks and contracts in progress | 3 | €5,000 | €750 | -€4,250 | -85.0% |
| Stocks | 30/36 | €5,000 | €750 | -€4,250 | -85.0% |
| Amounts receivable within one year | 40/41 | €107,723 | €65,274 | -€42,450 | -39.4% |
| Trade receivables | 40 | €27,800 | €13,139 | -€14,660 | -52.7% |
| Other amounts receivable | 41 | €79,923 | €52,134 | -€27,789 | -34.8% |
| Cash at bank and in hand | 54/58 | €35,090 | €21,116 | -€13,974 | -39.8% |
| Deferred charges and accrued income | 490/1 | €573 | €1,142 | +€568 | +99.2% |
| Total equity and liabilities | 10/49 | €185,346 | €118,057 | -€67,289 | -36.3% |
| Equity | 10/15 | €61,446 | €8,229 | -€53,217 | -86.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,846 | €346 | -€42,500 | -99.2% |
| Distributable reserves | 133 | €42,846 | €346 | -€42,500 | -99.2% |
| Profit (loss) carried forward | 14 | - | -€10,717 | -€10,717 | |
| Amounts payable | 17/49 | €123,900 | €109,828 | -€14,072 | -11.4% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,843 | €34,828 | -€14,015 | -28.7% |
| Trade debts | 44 | €13,749 | €10,684 | -€3,065 | -22.3% |
| Suppliers | 440/4 | €13,749 | €10,684 | -€3,065 | -22.3% |
| Taxes, remuneration and social security | 45 | €35,094 | €24,144 | -€10,951 | -31.2% |
| Taxes | 450/3 | €21,636 | €13,914 | -€7,722 | -35.7% |
| Remuneration and social security | 454/9 | €13,459 | €10,230 | -€3,229 | -24.0% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Non-recurring operating income | 76A | €9,236 | - | -€9,236 | |
| Remuneration, social security and pensions | 62 | €81,737 | €63,393 | -€18,343 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,746 | €9,362 | +€616 | +7.0% |
| Other operating charges | 640/8 | €4,478 | €857 | -€3,622 | -80.9% |
| Gross operating margin | 9900 | €126,006 | €66,440 | -€59,567 | -47.3% |
| Operating profit (loss) | 9901 | €31,045 | -€7,172 | -€38,217 | |
| Financial income | 75/76B | €4,440 | €3,699 | -€741 | -16.7% |
| Recurring financial income | 75 | €4,440 | €3,699 | -€741 | -16.7% |
| Financial charges | 65/66B | €7,490 | €6,440 | -€1,051 | -14.0% |
| Recurring financial charges | 65 | €7,465 | €6,440 | -€1,025 | -13.7% |
| Non-recurring financial charges | 66B | €26 | - | -€26 | |
| Profit (loss) for the period before taxes | 9903 | €27,995 | -€9,913 | -€37,907 | |
| Income taxes | 67/77 | €7,084 | €804 | -€6,280 | -88.7% |
| Profit (loss) for the period | 9904 | €20,911 | -€10,717 | -€31,627 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,911 | -€10,717 | -€31,627 |
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.