JULIJA: 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.
JULIJA
Largest movements
- Cash +€2,861
up €2,861 (+47.6%), from €6,016 to €8,877
mainly Trade debts (+€4,782) and Other debts (+€2,525)
- Tangible fixed assets +€2,678
up €2,678 (+299%), from €896 to €3,574
of which Furniture and vehicles: +€2,731
- Trade debts +€4,782
up €4,782 (+6.1%), from €78,321 to €83,103
- Profit (loss) carried forward -€4,425
down €4,425 (-23.3%), from -€18,976 to -€23,401
- Other debts +€2,525
up €2,525 (+2.0%), from €127,683 to €130,208
- Gross operating margin -€5,195
down €5,195 (-13.5%), from €38,477 to €33,282
- Staff costs +€2,976
up €2,976 (+10.2%), from €29,222 to €32,198
- Financial charges +€1,736
up €1,736 (+71.0%), from €2,445 to €4,181
- Financial income -€859
down €859 (-69.2%), from €1,242 to €383
- Depreciation +€770
up €770 (+191%), from €403 to €1,173
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 | €225,760 | €229,689 | +€3,929 | +1.7% |
| Fixed assets | 21/28 | €1,298 | €3,976 | +€2,678 | +206% |
| Tangible fixed assets | 22/27 | €896 | €3,574 | +€2,678 | +299% |
| Plant, machinery and equipment | 23 | €127 | €74 | -€53 | -41.6% |
| Furniture and vehicles | 24 | €769 | €3,500 | +€2,731 | +355% |
| Financial fixed assets | 28 | €402 | €402 | = | 0.0% |
| Current assets | 29/58 | €224,462 | €225,712 | +€1,251 | +0.6% |
| Stocks and contracts in progress | 3 | €218,306 | €216,470 | -€1,836 | -0.8% |
| Stocks | 30/36 | €218,306 | €216,470 | -€1,836 | -0.8% |
| Amounts receivable within one year | 40/41 | - | €175 | +€175 | |
| Trade receivables | 40 | - | €175 | +€175 | |
| Cash at bank and in hand | 54/58 | €6,016 | €8,877 | +€2,861 | +47.6% |
| Deferred charges and accrued income | 490/1 | €140 | €190 | +€50 | +36.0% |
| Total equity and liabilities | 10/49 | €225,760 | €229,689 | +€3,929 | +1.7% |
| Equity | 10/15 | €1,958 | -€2,467 | -€4,425 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,334 | €2,334 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €474 | €474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,976 | -€23,401 | -€4,425 | -23.3% |
| Amounts payable | 17/49 | €223,801 | €232,155 | +€8,354 | +3.7% |
| Amounts payable within one year | 42/48 | €223,801 | €232,155 | +€8,354 | +3.7% |
| Trade debts | 44 | €78,321 | €83,103 | +€4,782 | +6.1% |
| Suppliers | 440/4 | €78,321 | €83,103 | +€4,782 | +6.1% |
| Taxes, remuneration and social security | 45 | €17,798 | €18,844 | +€1,047 | +5.9% |
| Taxes | 450/3 | €10,404 | €11,229 | +€825 | +7.9% |
| Remuneration and social security | 454/9 | €7,394 | €7,616 | +€222 | +3.0% |
| Other amounts payable | 47/48 | €127,683 | €130,208 | +€2,525 | +2.0% |
| Remuneration, social security and pensions | 62 | €29,222 | €32,198 | +€2,976 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €1,173 | +€770 | +191% |
| Other operating charges | 640/8 | €1,288 | €525 | -€763 | -59.2% |
| Gross operating margin | 9900 | €38,477 | €33,282 | -€5,195 | -13.5% |
| Operating profit (loss) | 9901 | €7,564 | -€614 | -€8,178 | |
| Financial income | 75/76B | €1,242 | €383 | -€859 | -69.2% |
| Recurring financial income | 75 | €1,242 | €383 | -€859 | -69.2% |
| Financial charges | 65/66B | €2,445 | €4,181 | +€1,736 | +71.0% |
| Recurring financial charges | 65 | €2,445 | €4,181 | +€1,736 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | €6,361 | -€4,412 | -€10,773 | |
| Income taxes | 67/77 | €5 | €14 | +€9 | +171% |
| Profit (loss) for the period | 9904 | €6,356 | -€4,425 | -€10,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,356 | -€4,425 | -€10,782 |
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 26 October 2026 via checked.be.