JULISTEP: 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.
JULISTEP
Largest movements
- Cash +€4,101
up €4,101 (+35.5%), from €11,546 to €15,647
mainly Net result for the year (+€19,465)
- Profit (loss) carried forward +€19,465
up €19,465 (+21.2%), from €91,747 to €111,211
- Other debts -€13,500
down €13,500 (-18.6%), from €72,412 to €58,912
- Gross operating margin -€2,054
down €2,054 (-7.2%), from €28,511 to €26,457
- Taxes -€655
down €655 (-9.1%), from €7,198 to €6,543
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,093 | €194,193 | +€4,101 | +2.2% |
| Fixed assets | 21/28 | €163,638 | €163,638 | = | 0.0% |
| Financial fixed assets | 28 | €163,638 | €163,638 | = | 0.0% |
| Current assets | 29/58 | €26,455 | €30,555 | +€4,101 | +15.5% |
| Amounts receivable within one year | 40/41 | €14,908 | €14,908 | = | 0.0% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Other amounts receivable | 41 | €11,883 | €11,883 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,546 | €15,647 | +€4,101 | +35.5% |
| Total equity and liabilities | 10/49 | €190,093 | €194,193 | +€4,101 | +2.2% |
| Equity | 10/15 | €112,832 | €132,296 | +€19,465 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,485 | €2,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €625 | €625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,747 | €111,211 | +€19,465 | +21.2% |
| Amounts payable | 17/49 | €77,261 | €61,897 | -€15,364 | -19.9% |
| Amounts payable within one year | 42/48 | €77,261 | €61,897 | -€15,364 | -19.9% |
| Trade debts | 44 | €191 | - | -€191 | |
| Suppliers | 440/4 | €191 | - | -€191 | |
| Taxes, remuneration and social security | 45 | €4,658 | €2,985 | -€1,673 | -35.9% |
| Taxes | 450/3 | €4,658 | €2,985 | -€1,673 | -35.9% |
| Other amounts payable | 47/48 | €72,412 | €58,912 | -€13,500 | -18.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €28,511 | €26,457 | -€2,054 | -7.2% |
| Operating profit (loss) | 9901 | €28,124 | €26,057 | -€2,067 | -7.3% |
| Financial income | 75/76B | €29 | €75 | +€46 | +158% |
| Recurring financial income | 75 | €29 | €75 | +€46 | +158% |
| Financial charges | 65/66B | €301 | €124 | -€177 | -58.8% |
| Recurring financial charges | 65 | €301 | €124 | -€177 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €27,852 | €26,008 | -€1,844 | -6.6% |
| Income taxes | 67/77 | €7,198 | €6,543 | -€655 | -9.1% |
| Profit (loss) for the period | 9904 | €20,654 | €19,465 | -€1,189 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,654 | €19,465 | -€1,189 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.