JuliJan: 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.
JuliJan
Largest movements
- Tangible fixed assets -€13,149
down €13,149 (-3.2%), from €407,850 to €394,701
of which Furniture and vehicles: -€10,180
- Current investments -€5,028
down €5,028 (-43.5%), from €11,546 to €6,518
- Profit (loss) carried forward -€7,536
down €7,536 (-1.7%), from -€454,076 to -€461,612
- Current portion of long-term debt -€6,124
no longer reported in 2025 (was €6,124)
- Depreciation -€3,093
down €3,093 (-17.6%), from €17,619 to €14,526
- Gross operating margin -€1,066
down €1,066 (-8.3%), from €12,819 to €11,753
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 | €424,417 | €412,130 | -€12,287 | -2.9% |
| Fixed assets | 21/28 | €407,850 | €394,701 | -€13,149 | -3.2% |
| Tangible fixed assets | 22/27 | €407,850 | €394,701 | -€13,149 | -3.2% |
| Land and buildings | 22 | €394,372 | €391,403 | -€2,969 | -0.8% |
| Furniture and vehicles | 24 | €13,127 | €2,948 | -€10,180 | -77.5% |
| Other tangible fixed assets | 26 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €16,568 | €17,429 | +€861 | +5.2% |
| Amounts receivable within one year | 40/41 | €295 | €1,109 | +€814 | +275% |
| Other amounts receivable | 41 | €295 | €1,109 | +€814 | +275% |
| Current investments | 50/53 | €11,546 | €6,518 | -€5,028 | -43.5% |
| Cash at bank and in hand | 54/58 | €2,589 | €4,942 | +€2,353 | +90.9% |
| Deferred charges and accrued income | 490/1 | €2,138 | €4,861 | +€2,723 | +127% |
| Total equity and liabilities | 10/49 | €424,417 | €412,130 | -€12,287 | -2.9% |
| Equity | 10/15 | €417,823 | €410,287 | -€7,536 | -1.8% |
| Contributions | 10/11 | €795,721 | €795,721 | = | 0.0% |
| Revaluation surpluses | 12 | €69,498 | €69,498 | = | 0.0% |
| Reserves | 13 | €6,680 | €6,680 | = | 0.0% |
| Distributable reserves | 133 | €6,680 | €6,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€454,076 | -€461,612 | -€7,536 | -1.7% |
| Amounts payable | 17/49 | €6,594 | €1,843 | -€4,751 | -72.1% |
| Amounts payable within one year | 42/48 | €6,594 | €1,843 | -€4,751 | -72.1% |
| Current portion of amounts payable after more than one year | 42 | €6,124 | - | -€6,124 | |
| Trade debts | 44 | - | €863 | +€863 | |
| Suppliers | 440/4 | - | €863 | +€863 | |
| Other amounts payable | 47/48 | €470 | €980 | +€510 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,619 | €14,526 | -€3,093 | -17.6% |
| Other operating charges | 640/8 | €4,434 | €4,553 | +€119 | +2.7% |
| Gross operating margin | 9900 | €12,819 | €11,753 | -€1,066 | -8.3% |
| Operating profit (loss) | 9901 | -€9,234 | -€7,325 | +€1,908 | +20.7% |
| Financial income | 75/76B | €119 | €120 | +€1 | +0.8% |
| Recurring financial income | 75 | €119 | €120 | +€1 | +0.8% |
| Financial charges | 65/66B | €186 | €109 | -€77 | -41.4% |
| Recurring financial charges | 65 | €186 | €109 | -€77 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,300 | -€7,314 | +€1,986 | +21.4% |
| Income taxes | 67/77 | €240 | €222 | -€18 | -7.5% |
| Profit (loss) for the period | 9904 | -€9,540 | -€7,536 | +€2,004 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,540 | -€7,536 | +€2,004 | +21.0% |
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 27 October 2026 via checked.be.