JULIENA SRL: 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.
JULIENA SRL
Largest movements
- Financial fixed assets -€25,000
down €25,000 (-100%), from €25,000 to €0
- Intangible fixed assets -€10,500
down €10,500 (-15.7%), from €66,912 to €56,412
- Tangible fixed assets +€9,792
up €9,792 (+34.5%), from €28,356 to €38,148
of which Furniture and vehicles: +€5,910
- Receivables within one year +€2,002
up €2,002 (+24.3%), from €8,250 to €10,252
- Profit (loss) carried forward -€30,927
down €30,927 (-62.0%), from €49,878 to €18,950
- Debts after one year +€12,999
up €12,999 (+150%), from €8,663 to €21,662
- Current portion of long-term debt -€9,563
down €9,563 (-41.8%), from €22,880 to €13,317
- Tax, wage and social debts +€5,778
up €5,778 (+45.2%), from €12,781 to €18,559
of which Remuneration and social security: +€8,751
- Other debts -€3,785
down €3,785 (-11.1%), from €34,171 to €30,386
- Depreciation +€27,436
up €27,436 (+130%), from €21,055 to €48,491
- Other operating charges +€12,688
up €12,688 (+1,744%), from €727 to €13,415
- Gross operating margin +€10,436
up €10,436 (+46.5%), from €22,454 to €32,890
- Financial charges +€438
up €438 (+32.0%), from €1,368 to €1,805
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 | €131,767 | €108,472 | -€23,295 | -17.7% |
| Fixed assets | 21/28 | €120,268 | €94,560 | -€25,708 | -21.4% |
| Intangible fixed assets | 21 | €66,912 | €56,412 | -€10,500 | -15.7% |
| Tangible fixed assets | 22/27 | €28,356 | €38,148 | +€9,792 | +34.5% |
| Plant, machinery and equipment | 23 | €1,377 | €658 | -€719 | -52.2% |
| Furniture and vehicles | 24 | €23,037 | €28,947 | +€5,910 | +25.7% |
| Other tangible fixed assets | 26 | €3,943 | €8,543 | +€4,600 | +117% |
| Financial fixed assets | 28 | €25,000 | €0 | -€25,000 | -100% |
| Current assets | 29/58 | €11,499 | €13,912 | +€2,413 | +21.0% |
| Amounts receivable within one year | 40/41 | €8,250 | €10,252 | +€2,002 | +24.3% |
| Trade receivables | 40 | €8,250 | €10,252 | +€2,002 | +24.3% |
| Cash at bank and in hand | 54/58 | €3,206 | €3,194 | -€11 | -0.4% |
| Deferred charges and accrued income | 490/1 | €43 | €466 | +€422 | +975% |
| Total equity and liabilities | 10/49 | €131,767 | €108,472 | -€23,295 | -17.7% |
| Equity | 10/15 | €52,378 | €21,450 | -€30,927 | -59.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,878 | €18,950 | -€30,927 | -62.0% |
| Amounts payable | 17/49 | €79,390 | €87,022 | +€7,632 | +9.6% |
| Amounts payable after more than one year | 17 | €8,663 | €21,662 | +€12,999 | +150% |
| Financial debts | 170/4 | €8,663 | €21,662 | +€12,999 | +150% |
| Amounts payable within one year | 42/48 | €70,727 | €65,360 | -€5,367 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €22,880 | €13,317 | -€9,563 | -41.8% |
| Trade debts | 44 | €895 | €3,097 | +€2,202 | +246% |
| Suppliers | 440/4 | €895 | €3,097 | +€2,202 | +246% |
| Taxes, remuneration and social security | 45 | €12,781 | €18,559 | +€5,778 | +45.2% |
| Taxes | 450/3 | €12,781 | €9,809 | -€2,973 | -23.3% |
| Remuneration and social security | 454/9 | - | €8,751 | +€8,751 | |
| Other amounts payable | 47/48 | €34,171 | €30,386 | -€3,785 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,055 | €48,491 | +€27,436 | +130% |
| Other operating charges | 640/8 | €727 | €13,415 | +€12,688 | +1,744% |
| Gross operating margin | 9900 | €22,454 | €32,890 | +€10,436 | +46.5% |
| Operating profit (loss) | 9901 | €671 | -€29,017 | -€29,687 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,368 | €1,805 | +€438 | +32.0% |
| Recurring financial charges | 65 | €1,368 | €1,805 | +€438 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | -€697 | -€30,822 | -€30,125 | -4,323% |
| Income taxes | 67/77 | €179 | €105 | -€73 | -41.1% |
| Profit (loss) for the period | 9904 | -€875 | -€30,927 | -€30,052 | -3,433% |
| Profit (loss) for the period to be appropriated | 9905 | -€875 | -€30,927 | -€30,052 | -3,433% |
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 23 October 2026 via checked.be.