Julifin: 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.
Julifin
Largest movements
- Tangible fixed assets -€51,055
down €51,055 (-43.6%), from €117,085 to €66,030
of which Furniture and vehicles: -€49,604
- Cash +€23,480
up €23,480 (+87.0%), from €26,979 to €50,459
mainly Investment in fixed assets (net) (+€45,849) and Trade debts (+€13,711)
- Receivables within one year -€6,336
down €6,336 (-15.5%), from €40,860 to €34,524
of which Other amounts receivable: -€15,152
- Debts after one year -€35,195
down €35,195 (-100%), from €35,195 to €0
- Current portion of long-term debt -€18,000
down €18,000 (-91.2%), from €19,745 to €1,745
- Trade debts +€13,711
up €13,711 (+1,587%), from €864 to €14,575
- Advances received +€13,540
new in 2025: €13,540
- Profit (loss) carried forward -€5,669
down €5,669, from €841 to -€4,829
- Gross operating margin -€52,176
down €52,176 (-83.3%), from €62,670 to €10,493
- Depreciation -€15,231
down €15,231 (-74.5%), from €20,437 to €5,206
- Taxes -€11,902
down €11,902 (-98.5%), from €12,080 to €179
- Financial charges +€2,820
up €2,820 (+178%), from €1,584 to €4,404
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 | €186,470 | €152,785 | -€33,685 | -18.1% |
| Fixed assets | 21/28 | €117,085 | €66,030 | -€51,055 | -43.6% |
| Tangible fixed assets | 22/27 | €117,085 | €66,030 | -€51,055 | -43.6% |
| Land and buildings | 22 | €65,064 | €61,335 | -€3,729 | -5.7% |
| Plant, machinery and equipment | 23 | - | €2,278 | +€2,278 | |
| Furniture and vehicles | 24 | €52,021 | €2,417 | -€49,604 | -95.4% |
| Current assets | 29/58 | €69,385 | €86,755 | +€17,370 | +25.0% |
| Amounts receivable within one year | 40/41 | €40,860 | €34,524 | -€6,336 | -15.5% |
| Trade receivables | 40 | €25,702 | €34,518 | +€8,816 | +34.3% |
| Other amounts receivable | 41 | €15,158 | €6 | -€15,152 | -100.0% |
| Cash at bank and in hand | 54/58 | €26,979 | €50,459 | +€23,480 | +87.0% |
| Deferred charges and accrued income | 490/1 | €1,546 | €1,772 | +€226 | +14.6% |
| Total equity and liabilities | 10/49 | €186,470 | €152,785 | -€33,685 | -18.1% |
| Equity | 10/15 | €41,653 | €35,983 | -€5,669 | -13.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €36,812 | €36,812 | = | 0.0% |
| Distributable reserves | 133 | €36,812 | €36,812 | = | 0.0% |
| Profit (loss) carried forward | 14 | €841 | -€4,829 | -€5,669 | |
| Amounts payable | 17/49 | €144,817 | €116,801 | -€28,016 | -19.3% |
| Amounts payable after more than one year | 17 | €35,195 | €0 | -€35,195 | -100% |
| Financial debts | 170/4 | €35,195 | €0 | -€35,195 | -100% |
| Amounts payable within one year | 42/48 | €109,622 | €116,801 | +€7,179 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €19,745 | €1,745 | -€18,000 | -91.2% |
| Trade debts | 44 | €864 | €14,575 | +€13,711 | +1,587% |
| Suppliers | 440/4 | €864 | €14,575 | +€13,711 | +1,587% |
| Advances received on contracts in progress | 46 | - | €13,540 | +€13,540 | |
| Taxes, remuneration and social security | 45 | €18,571 | €20,018 | +€1,447 | +7.8% |
| Taxes | 450/3 | €18,571 | €20,018 | +€1,447 | +7.8% |
| Other amounts payable | 47/48 | €70,441 | €66,922 | -€3,519 | -5.0% |
| Non-recurring operating income | 76A | €5,049 | €0 | -€5,049 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,437 | €5,206 | -€15,231 | -74.5% |
| Other operating charges | 640/8 | €811 | €1,284 | +€473 | +58.3% |
| Non-recurring operating charges | 66A | - | €5,298 | +€5,298 | |
| Gross operating margin | 9900 | €62,670 | €10,493 | -€52,176 | -83.3% |
| Operating profit (loss) | 9901 | €41,421 | -€1,295 | -€42,716 | |
| Financial income | 75/76B | €55 | €208 | +€153 | +281% |
| Recurring financial income | 75 | €55 | €208 | +€153 | +281% |
| Financial charges | 65/66B | €1,584 | €4,404 | +€2,820 | +178% |
| Recurring financial charges | 65 | €1,584 | €4,404 | +€2,820 | +178% |
| Profit (loss) for the period before taxes | 9903 | €39,892 | -€5,491 | -€45,383 | |
| Income taxes | 67/77 | €12,080 | €179 | -€11,902 | -98.5% |
| Profit (loss) for the period | 9904 | €27,812 | -€5,669 | -€33,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,812 | -€5,669 | -€33,481 |
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 16 October 2026 via checked.be.