JULIETTE BERRY: 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.
JULIETTE BERRY
Largest movements
- Tangible fixed assets -€5,400
down €5,400 (-51.3%), from €10,526 to €5,126
of which Furniture and vehicles: -€4,167
- Receivables within one year +€3,656
up €3,656 (+76.9%), from €4,756 to €8,412
of which Trade receivables: +€3,342
- Intangible fixed assets -€3,000
down €3,000 (-11.3%), from €26,605 to €23,605
- Other debts -€12,843
down €12,843 (-38.3%), from €33,551 to €20,708
- Profit (loss) carried forward +€10,336
new in 2025: €10,336
- Tax, wage and social debts -€2,226
down €2,226 (-52.3%), from €4,253 to €2,027
of which Remuneration and social security: -€2,000
- Taxes -€603
down €603 (-11.4%), from €5,314 to €4,711
- Depreciation +€384
up €384 (+4.8%), from €8,016 to €8,400
- Other operating charges +€267
up €267 (+101%), from €264 to €531
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 | €50,987 | €46,254 | -€4,733 | -9.3% |
| Fixed assets | 21/28 | €37,132 | €28,732 | -€8,400 | -22.6% |
| Intangible fixed assets | 21 | €26,605 | €23,605 | -€3,000 | -11.3% |
| Tangible fixed assets | 22/27 | €10,526 | €5,126 | -€5,400 | -51.3% |
| Plant, machinery and equipment | 23 | €2,741 | €1,507 | -€1,233 | -45.0% |
| Furniture and vehicles | 24 | €7,785 | €3,619 | -€4,167 | -53.5% |
| Current assets | 29/58 | €13,855 | €17,522 | +€3,667 | +26.5% |
| Amounts receivable within one year | 40/41 | €4,756 | €8,412 | +€3,656 | +76.9% |
| Trade receivables | 40 | €4,756 | €8,098 | +€3,342 | +70.3% |
| Other amounts receivable | 41 | - | €315 | +€315 | |
| Cash at bank and in hand | 54/58 | €8,958 | €8,632 | -€326 | -3.6% |
| Deferred charges and accrued income | 490/1 | €142 | €478 | +€337 | +238% |
| Total equity and liabilities | 10/49 | €50,987 | €46,254 | -€4,733 | -9.3% |
| Equity | 10/15 | €13,183 | €23,519 | +€10,336 | +78.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,683 | €10,683 | = | 0.0% |
| Distributable reserves | 133 | €10,683 | €10,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €10,336 | +€10,336 | |
| Amounts payable | 17/49 | €37,804 | €22,735 | -€15,069 | -39.9% |
| Amounts payable within one year | 42/48 | €37,804 | €22,735 | -€15,069 | -39.9% |
| Taxes, remuneration and social security | 45 | €4,253 | €2,027 | -€2,226 | -52.3% |
| Taxes | 450/3 | €2,253 | €2,027 | -€226 | -10.0% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €33,551 | €20,708 | -€12,843 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,016 | €8,400 | +€384 | +4.8% |
| Other operating charges | 640/8 | €264 | €531 | +€267 | +101% |
| Gross operating margin | 9900 | €25,132 | €24,955 | -€177 | -0.7% |
| Operating profit (loss) | 9901 | €16,852 | €16,024 | -€828 | -4.9% |
| Financial income | 75/76B | €0 | €6 | +€6 | +2,448% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +2,448% |
| Financial charges | 65/66B | €165 | €125 | -€41 | -24.7% |
| Recurring financial charges | 65 | €165 | €125 | -€41 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €16,686 | €15,906 | -€781 | -4.7% |
| Income taxes | 67/77 | €5,314 | €4,711 | -€603 | -11.4% |
| Profit (loss) for the period | 9904 | €11,373 | €11,195 | -€177 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,373 | €11,195 | -€177 | -1.6% |
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 21 October 2026 via checked.be.