JULIMA: 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.
JULIMA
Largest movements
- Cash +€107,789
up €107,789 (+480%), from €22,436 to €130,225
mainly Net result for the year (+€90,874) and Current investments (+€31,159)
- Current investments -€31,159
down €31,159 (-61.1%), from €51,032 to €19,873
- Receivables within one year +€17,458
up €17,458 (+111%), from €15,738 to €33,196
of which Trade receivables: +€19,205
- Reserves +€90,874
up €90,874 (+111%), from €82,004 to €172,879
- Tax, wage and social debts +€2,559
up €2,559 (+36.5%), from €7,004 to €9,562
- Gross operating margin +€10,428
up €10,428 (+9.5%), from €109,915 to €120,343
- Taxes +€2,708
up €2,708 (+11.1%), from €24,458 to €27,166
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 | €92,957 | €185,795 | +€92,837 | +99.9% |
| Fixed assets | 21/28 | €3,006 | €2,146 | -€860 | -28.6% |
| Tangible fixed assets | 22/27 | €3,006 | €2,146 | -€860 | -28.6% |
| Plant, machinery and equipment | 23 | €1,131 | €731 | -€400 | -35.4% |
| Other tangible fixed assets | 26 | €1,875 | €1,415 | -€460 | -24.5% |
| Current assets | 29/58 | €89,951 | €183,648 | +€93,697 | +104% |
| Amounts receivable within one year | 40/41 | €15,738 | €33,196 | +€17,458 | +111% |
| Trade receivables | 40 | €13,498 | €32,703 | +€19,205 | +142% |
| Other amounts receivable | 41 | €2,240 | €493 | -€1,747 | -78.0% |
| Current investments | 50/53 | €51,032 | €19,873 | -€31,159 | -61.1% |
| Cash at bank and in hand | 54/58 | €22,436 | €130,225 | +€107,789 | +480% |
| Deferred charges and accrued income | 490/1 | €745 | €354 | -€391 | -52.5% |
| Total equity and liabilities | 10/49 | €92,957 | €185,795 | +€92,837 | +99.9% |
| Equity | 10/15 | €85,004 | €175,879 | +€90,874 | +107% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €82,004 | €172,879 | +€90,874 | +111% |
| Distributable reserves | 133 | €82,004 | €172,879 | +€90,874 | +111% |
| Amounts payable | 17/49 | €7,953 | €9,916 | +€1,963 | +24.7% |
| Amounts payable within one year | 42/48 | €7,953 | €9,916 | +€1,963 | +24.7% |
| Trade debts | 44 | €327 | €330 | +€4 | +1.2% |
| Suppliers | 440/4 | €327 | €330 | +€4 | +1.2% |
| Taxes, remuneration and social security | 45 | €7,004 | €9,562 | +€2,559 | +36.5% |
| Taxes | 450/3 | €7,004 | €9,562 | +€2,559 | +36.5% |
| Other amounts payable | 47/48 | €623 | €23 | -€600 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €860 | +€366 | +74.2% |
| Other operating charges | 640/8 | €1,034 | €1,105 | +€72 | +6.9% |
| Gross operating margin | 9900 | €109,915 | €120,343 | +€10,428 | +9.5% |
| Operating profit (loss) | 9901 | €108,387 | €118,377 | +€9,990 | +9.2% |
| Financial income | 75/76B | €929 | €714 | -€215 | -23.2% |
| Recurring financial income | 75 | €929 | €714 | -€215 | -23.2% |
| Financial charges | 65/66B | €1,089 | €1,051 | -€38 | -3.5% |
| Recurring financial charges | 65 | €1,089 | €1,051 | -€38 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €108,228 | €118,041 | +€9,813 | +9.1% |
| Income taxes | 67/77 | €24,458 | €27,166 | +€2,708 | +11.1% |
| Profit (loss) for the period | 9904 | €83,770 | €90,874 | +€7,104 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,770 | €90,874 | +€7,104 | +8.5% |
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 22 October 2026 via checked.be.