JULIJO: what changed
Two fiscal 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.
JULIJO
Largest movements
- Stocks and contracts +€26,809
up €26,809 (+38.9%), from €68,837 to €95,646
- Tangible fixed assets -€2,652
down €2,652 (-21.6%), from €12,298 to €9,645
of which Land and buildings: -€2,032
- Profit (loss) carried forward +€20,582
up €20,582 (+13.4%), from -€153,675 to -€133,093
- Other debts +€6,247
up €6,247 (+5.3%), from €118,134 to €124,381
- Trade debts -€2,017
down €2,017 (-5.2%), from €38,764 to €36,747
- Gross operating margin +€38,877
up €38,877, from -€10,222 to €28,655
- Depreciation -€2,646
down €2,646 (-49.9%), from €5,299 to €2,652
- Financial income -€430
down €430 (-100.0%), from €430 to €0
- Financial charges -€397
down €397 (-14.5%), from €2,734 to €2,336
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 | €85,130 | €109,621 | +€24,491 | +28.8% |
| Fixed assets | 21/28 | €12,298 | €9,645 | -€2,652 | -21.6% |
| Tangible fixed assets | 22/27 | €12,298 | €9,645 | -€2,652 | -21.6% |
| Land and buildings | 22 | €10,015 | €7,982 | -€2,032 | -20.3% |
| Furniture and vehicles | 24 | €2,283 | €1,663 | -€620 | -27.2% |
| Current assets | 29/58 | €72,832 | €99,976 | +€27,143 | +37.3% |
| Stocks and contracts in progress | 3 | €68,837 | €95,646 | +€26,809 | +38.9% |
| Stocks | 30/36 | €68,837 | €95,646 | +€26,809 | +38.9% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,047 | +€47 | +4.7% |
| Other amounts receivable | 41 | €1,000 | €1,047 | +€47 | +4.7% |
| Cash at bank and in hand | 54/58 | €1,604 | €1,832 | +€228 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,391 | €1,450 | +€59 | +4.2% |
| Total equity and liabilities | 10/49 | €85,130 | €109,621 | +€24,491 | +28.8% |
| Equity | 10/15 | -€89,970 | -€69,388 | +€20,582 | +22.9% |
| Contributions | 10/11 | €61,550 | €61,550 | = | 0.0% |
| Capital | 10 | €61,550 | €61,550 | = | 0.0% |
| Issued capital | 100 | €61,550 | €61,550 | = | 0.0% |
| Reserves | 13 | €2,155 | €2,155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,155 | €2,155 | = | 0.0% |
| Legal reserve | 130 | €2,155 | €2,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,675 | -€133,093 | +€20,582 | +13.4% |
| Amounts payable | 17/49 | €175,100 | €179,009 | +€3,909 | +2.2% |
| Amounts payable within one year | 42/48 | €175,100 | €179,009 | +€3,909 | +2.2% |
| Financial debts | 43 | €17,298 | €17,322 | +€24 | +0.1% |
| Credit institutions | 430/8 | €17,298 | €17,322 | +€24 | +0.1% |
| Trade debts | 44 | €38,764 | €36,747 | -€2,017 | -5.2% |
| Suppliers | 440/4 | €38,764 | €36,747 | -€2,017 | -5.2% |
| Taxes, remuneration and social security | 45 | €903 | €559 | -€344 | -38.1% |
| Taxes | 450/3 | €903 | €559 | -€344 | -38.1% |
| Other amounts payable | 47/48 | €118,134 | €124,381 | +€6,247 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,299 | €2,652 | -€2,646 | -49.9% |
| Other operating charges | 640/8 | €2,673 | €2,771 | +€97 | +3.6% |
| Gross operating margin | 9900 | -€10,222 | €28,655 | +€38,877 | |
| Operating profit (loss) | 9901 | -€18,194 | €23,232 | +€41,426 | |
| Financial income | 75/76B | €430 | €0 | -€430 | -100.0% |
| Recurring financial income | 75 | €430 | €0 | -€430 | -100.0% |
| Financial charges | 65/66B | €2,734 | €2,336 | -€397 | -14.5% |
| Recurring financial charges | 65 | €2,734 | €2,336 | -€397 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,498 | €20,896 | +€41,394 | |
| Income taxes | 67/77 | €304 | €314 | +€10 | +3.4% |
| Profit (loss) for the period | 9904 | -€20,802 | €20,582 | +€41,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,802 | €20,582 | +€41,384 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.