JULIETA: 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.
JULIETA
Largest movements
- Cash +€59,771
up €59,771 (+122.6%), from €48,761 to €108,532
mainly Net result for the year (+€103,728) and Depreciation (+€16,285)
- Receivables within one year +€24,653
new in 2025: €24,653
- Tangible fixed assets -€13,937
down €13,937 (-19.5%), from €71,461 to €57,524
- Profit (loss) carried forward +€103,728
up €103,728 (+123.0%), from €84,347 to €188,075
- Other debts -€25,238
no longer reported in 2025 (was €25,238)
- Tax, wage and social debts -€8,003
no longer reported in 2025 (was €8,003)
- Purchases and services -€58,668
no longer reported in 2025 (was €58,668)
- Gross operating margin +€32,449
up €32,449 (+28.0%), from €115,845 to €148,294
- Taxes +€7,460
up €7,460 (+35.2%), from €21,203 to €28,663
- Depreciation +€6,847
up €6,847 (+72.5%), from €9,438 to €16,285
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 | €120,221 | €190,709 | +€70,487 | +58.6% |
| Fixed assets | 21/28 | €71,461 | €57,524 | -€13,937 | -19.5% |
| Tangible fixed assets | 22/27 | €71,461 | €57,524 | -€13,937 | -19.5% |
| Furniture and vehicles | 24 | €71,461 | €57,524 | -€13,937 | -19.5% |
| Current assets | 29/58 | €48,761 | €133,185 | +€84,424 | +173.1% |
| Amounts receivable within one year | 40/41 | - | €24,653 | +€24,653 | |
| Other amounts receivable | 41 | - | €24,653 | +€24,653 | |
| Cash at bank and in hand | 54/58 | €48,761 | €108,532 | +€59,771 | +122.6% |
| Total equity and liabilities | 10/49 | €120,221 | €190,709 | +€70,487 | +58.6% |
| Equity | 10/15 | €85,347 | €189,075 | +€103,728 | +121.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,347 | €188,075 | +€103,728 | +123.0% |
| Amounts payable | 17/49 | €34,874 | €1,633 | -€33,241 | -95.3% |
| Amounts payable within one year | 42/48 | €34,874 | €1,633 | -€33,241 | -95.3% |
| Trade debts | 44 | €1,633 | €1,633 | = | 0.0% |
| Suppliers | 440/4 | €1,633 | €1,633 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,003 | - | -€8,003 | |
| Taxes | 450/3 | €8,003 | - | -€8,003 | |
| Other amounts payable | 47/48 | €25,238 | - | -€25,238 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,668 | - | -€58,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,438 | €16,285 | +€6,847 | +72.5% |
| Other operating charges | 640/8 | €836 | - | -€836 | |
| Gross operating margin | 9900 | €115,845 | €148,294 | +€32,449 | +28.0% |
| Operating profit (loss) | 9901 | €105,571 | €132,009 | +€26,438 | +25.0% |
| Financial income | 75/76B | - | €443 | +€443 | |
| Recurring financial income | 75 | - | €443 | +€443 | |
| Financial charges | 65/66B | €21 | €61 | +€41 | +197.7% |
| Recurring financial charges | 65 | €21 | €61 | +€41 | +197.7% |
| Profit (loss) for the period before taxes | 9903 | €105,551 | €132,391 | +€26,840 | +25.4% |
| Income taxes | 67/77 | €21,203 | €28,663 | +€7,460 | +35.2% |
| Profit (loss) for the period | 9904 | €84,347 | €103,728 | +€19,380 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,347 | €103,728 | +€19,380 | +23.0% |
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 11 October 2026 via checked.be.