Juliennes: 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.
Juliennes
Largest movements
- Cash -€5,917
down €5,917 (-70.0%), from €8,447 to €2,531
mainly Tax, wage and social debts (-€6,227) and Net result for the year (-€5,826)
- Receivables within one year -€2,495
down €2,495 (-27.3%), from €9,143 to €6,647
of which Trade receivables: -€1,448
- Tangible fixed assets -€1,877
down €1,877 (-20.0%), from €9,408 to €7,531
of which Plant, machinery and equipment: -€1,192
- Deferred charges and accrued income -€463
down €463 (-28.4%), from €1,629 to €1,167
- Intangible fixed assets -€450
down €450 (-26.8%), from €1,681 to €1,232
- Tax, wage and social debts -€6,227
down €6,227 (-57.8%), from €10,765 to €4,538
of which Taxes: -€6,497
- Reserves -€5,826
down €5,826 (-42.5%), from €13,711 to €7,885
- Trade debts +€692
up €692 (+59.3%), from €1,166 to €1,858
- Gross operating margin -€22,216
down €22,216, from €21,942 to -€275
- Taxes -€5,185
down €5,185 (-95.5%), from €5,428 to €243
- Depreciation +€1,905
up €1,905 (+111.9%), from €1,702 to €3,607
- Other operating charges +€640
up €640 (+123.8%), from €517 to €1,158
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.
Cash bridge derived
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 | €30,309 | €19,107 | -€11,201 | -37.0% |
| Fixed assets | 21/28 | €11,089 | €8,762 | -€2,327 | -21.0% |
| Intangible fixed assets | 21 | €1,681 | €1,232 | -€450 | -26.8% |
| Tangible fixed assets | 22/27 | €9,408 | €7,531 | -€1,877 | -20.0% |
| Plant, machinery and equipment | 23 | €3,110 | €1,918 | -€1,192 | -38.3% |
| Furniture and vehicles | 24 | €6,298 | €5,613 | -€685 | -10.9% |
| Current assets | 29/58 | €19,219 | €10,345 | -€8,874 | -46.2% |
| Amounts receivable within one year | 40/41 | €9,143 | €6,647 | -€2,495 | -27.3% |
| Trade receivables | 40 | €8,095 | €6,647 | -€1,448 | -17.9% |
| Other amounts receivable | 41 | €1,047 | €0 | -€1,047 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,447 | €2,531 | -€5,917 | -70.0% |
| Deferred charges and accrued income | 490/1 | €1,629 | €1,167 | -€463 | -28.4% |
| Total equity and liabilities | 10/49 | €30,309 | €19,107 | -€11,201 | -37.0% |
| Equity | 10/15 | €16,711 | €10,885 | -€5,826 | -34.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,711 | €7,885 | -€5,826 | -42.5% |
| Distributable reserves | 133 | €13,711 | €7,885 | -€5,826 | -42.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,597 | €8,222 | -€5,375 | -39.5% |
| Amounts payable within one year | 42/48 | €13,597 | €8,222 | -€5,375 | -39.5% |
| Trade debts | 44 | €1,166 | €1,858 | +€692 | +59.3% |
| Suppliers | 440/4 | €1,166 | €1,858 | +€692 | +59.3% |
| Taxes, remuneration and social security | 45 | €10,765 | €4,538 | -€6,227 | -57.8% |
| Taxes | 450/3 | €10,765 | €4,268 | -€6,497 | -60.4% |
| Remuneration and social security | 454/9 | - | €270 | +€270 | |
| Other amounts payable | 47/48 | €1,666 | €1,826 | +€160 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,702 | €3,607 | +€1,905 | +111.9% |
| Other operating charges | 640/8 | €517 | €1,158 | +€640 | +123.8% |
| Non-recurring operating charges | 66A | - | €369 | +€369 | |
| Gross operating margin | 9900 | €21,942 | -€275 | -€22,216 | |
| Operating profit (loss) | 9901 | €19,722 | -€5,408 | -€25,131 | |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €159 | €175 | +€15 | +9.7% |
| Recurring financial charges | 65 | €159 | €175 | +€15 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €19,604 | -€5,583 | -€25,187 | |
| Income taxes | 67/77 | €5,428 | €243 | -€5,185 | -95.5% |
| Profit (loss) for the period | 9904 | €14,176 | -€5,826 | -€20,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,176 | -€5,826 | -€20,002 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.