JULIQUE: 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.
JULIQUE
Largest movements
- Current investments +€95,000
new in 2025: €95,000
- Cash -€36,200
down €36,200 (-66.9%), from €54,131 to €17,931
mainly Current investments (-€95,000) and Receivables within one year (-€2,456)
- Receivables within one year +€2,456
up €2,456 (+29.5%), from €8,315 to €10,771
of which Trade receivables: +€2,544
- Reserves +€40,639
up €40,639 (+118.4%), from €34,332 to €74,971
- Tax, wage and social debts +€20,026
up €20,026 (+99.4%), from €20,138 to €40,164
of which Taxes: +€16,720
- Gross operating margin +€8,840
up €8,840 (+18.0%), from €49,127 to €57,967
- Taxes +€3,348
up €3,348 (+24.2%), from €13,844 to €17,192
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 | €62,928 | €124,875 | +€61,947 | +98.4% |
| Formation expenses | 20 | €423 | €0 | -€423 | -100.0% |
| Fixed assets | 21/28 | - | €935 | +€935 | |
| Tangible fixed assets | 22/27 | - | €935 | +€935 | |
| Furniture and vehicles | 24 | - | €935 | +€935 | |
| Current assets | 29/58 | €62,505 | €123,940 | +€61,435 | +98.3% |
| Amounts receivable within one year | 40/41 | €8,315 | €10,771 | +€2,456 | +29.5% |
| Trade receivables | 40 | €8,225 | €10,769 | +€2,544 | +30.9% |
| Other amounts receivable | 41 | €90 | €2 | -€88 | -97.6% |
| Current investments | 50/53 | - | €95,000 | +€95,000 | |
| Cash at bank and in hand | 54/58 | €54,131 | €17,931 | -€36,200 | -66.9% |
| Deferred charges and accrued income | 490/1 | €59 | €238 | +€179 | +303.1% |
| Total equity and liabilities | 10/49 | €62,928 | €124,875 | +€61,947 | +98.4% |
| Equity | 10/15 | €39,332 | €79,971 | +€40,639 | +103.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,332 | €74,971 | +€40,639 | +118.4% |
| Distributable reserves | 133 | €34,332 | €74,971 | +€40,639 | +118.4% |
| Amounts payable | 17/49 | €23,596 | €44,904 | +€21,308 | +90.3% |
| Amounts payable within one year | 42/48 | €23,596 | €44,904 | +€21,308 | +90.3% |
| Financial debts | 43 | €1,896 | €1,419 | -€477 | -25.2% |
| Credit institutions | 430/8 | €1,896 | €1,419 | -€477 | -25.2% |
| Trade debts | 44 | €1,562 | €2,564 | +€1,002 | +64.1% |
| Suppliers | 440/4 | €1,562 | €2,564 | +€1,002 | +64.1% |
| Taxes, remuneration and social security | 45 | €20,138 | €40,164 | +€20,026 | +99.4% |
| Taxes | 450/3 | €20,138 | €36,858 | +€16,720 | +83.0% |
| Remuneration and social security | 454/9 | - | €3,306 | +€3,306 | |
| Other amounts payable | 47/48 | - | €757 | +€757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €607 | €531 | -€76 | -12.5% |
| Other operating charges | 640/8 | €567 | €322 | -€245 | -43.2% |
| Non-recurring operating charges | 66A | - | €44 | +€44 | |
| Gross operating margin | 9900 | €49,127 | €57,967 | +€8,840 | +18.0% |
| Operating profit (loss) | 9901 | €47,953 | €57,070 | +€9,117 | +19.0% |
| Financial income | 75/76B | €258 | €833 | +€575 | +222.6% |
| Recurring financial income | 75 | €258 | €833 | +€575 | +222.6% |
| Financial charges | 65/66B | €35 | €72 | +€37 | +104.7% |
| Recurring financial charges | 65 | €35 | €72 | +€37 | +104.7% |
| Profit (loss) for the period before taxes | 9903 | €48,176 | €57,830 | +€9,654 | +20.0% |
| Income taxes | 67/77 | €13,844 | €17,192 | +€3,348 | +24.2% |
| Profit (loss) for the period | 9904 | €34,332 | €40,639 | +€6,306 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,332 | €40,639 | +€6,306 | +18.4% |
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.