JULIOTTE CONSULT: 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.
JULIOTTE CONSULT
Largest movements
- Receivables within one year -€18,600
down €18,600 (-18.8%), from €98,808 to €80,208
of which Other amounts receivable: -€22,868
- Cash +€8,337
up €8,337 (+672.2%), from €1,240 to €9,577
mainly Net result for the year (+€24,108) and Receivables within one year (+€18,600)
- Deferred charges and accrued income +€1,796
up €1,796 (+151.9%), from €1,182 to €2,978
- Trade debts -€5,138
down €5,138 (-99.3%), from €5,174 to €35
- Reserves -€4,805
down €4,805 (-5.6%), from €85,894 to €81,088
- Tax, wage and social debts +€3,616
up €3,616 (+198.3%), from €1,824 to €5,439
- Other debts -€2,140
no longer reported in 2025 (was €2,140)
- Gross operating margin +€15,701
up €15,701 (+80.6%), from €19,472 to €35,173
- Purchases and services -€8,531
down €8,531 (-69.8%), from €12,223 to €3,692
- Turnover +€7,170
up €7,170 (+22.6%), from €31,695 to €38,865
- Taxes +€5,667
up €5,667 (+93.6%), from €6,055 to €11,722
- Financial income +€808
up €808 (+196.0%), from €412 to €1,220
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 | €101,231 | €92,763 | -€8,468 | -8.4% |
| Current assets | 29/58 | €101,231 | €92,763 | -€8,468 | -8.4% |
| Amounts receivable within one year | 40/41 | €98,808 | €80,208 | -€18,600 | -18.8% |
| Trade receivables | 40 | €4,840 | €9,107 | +€4,267 | +88.2% |
| Other amounts receivable | 41 | €93,968 | €71,100 | -€22,868 | -24.3% |
| Cash at bank and in hand | 54/58 | €1,240 | €9,577 | +€8,337 | +672.2% |
| Deferred charges and accrued income | 490/1 | €1,182 | €2,978 | +€1,796 | +151.9% |
| Total equity and liabilities | 10/49 | €101,231 | €92,763 | -€8,468 | -8.4% |
| Equity | 10/15 | €92,094 | €87,288 | -€4,805 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,894 | €81,088 | -€4,805 | -5.6% |
| Distributable reserves | 133 | €85,894 | €81,088 | -€4,805 | -5.6% |
| Amounts payable | 17/49 | €9,137 | €5,474 | -€3,663 | -40.1% |
| Amounts payable within one year | 42/48 | €9,137 | €5,474 | -€3,663 | -40.1% |
| Trade debts | 44 | €5,174 | €35 | -€5,138 | -99.3% |
| Suppliers | 440/4 | €5,174 | €35 | -€5,138 | -99.3% |
| Taxes, remuneration and social security | 45 | €1,824 | €5,439 | +€3,616 | +198.3% |
| Taxes | 450/3 | €1,824 | €5,439 | +€3,616 | +198.3% |
| Other amounts payable | 47/48 | €2,140 | - | -€2,140 | |
| Turnover | 70 | €31,695 | €38,865 | +€7,170 | +22.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,223 | €3,692 | -€8,531 | -69.8% |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Gross operating margin | 9900 | €19,472 | €35,173 | +€15,701 | +80.6% |
| Operating profit (loss) | 9901 | €19,085 | €34,673 | +€15,589 | +81.7% |
| Financial income | 75/76B | €412 | €1,220 | +€808 | +196.0% |
| Recurring financial income | 75 | €412 | €1,220 | +€808 | +196.0% |
| Financial charges | 65/66B | €44 | €64 | +€20 | +46.4% |
| Recurring financial charges | 65 | €44 | €64 | +€20 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €19,454 | €35,830 | +€16,377 | +84.2% |
| Income taxes | 67/77 | €6,055 | €11,722 | +€5,667 | +93.6% |
| Profit (loss) for the period | 9904 | €13,399 | €24,108 | +€10,710 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,399 | €24,108 | +€10,710 | +79.9% |
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 11 October 2026 via checked.be.