JULIUS: 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.
JULIUS
Largest movements
- Cash +€1,502
up €1,502 (+178.2%), from €843 to €2,345
mainly Depreciation (+€3,068) and Net result for the year (+€2,318)
- Tangible fixed assets +€921
up €921 (+2.3%), from €39,514 to €40,435
- Profit (loss) carried forward +€2,318
up €2,318 (+19.0%), from -€12,186 to -€9,867
- Gross operating margin +€5,223
up €5,223 (+171.0%), from €3,055 to €8,279
- Depreciation +€332
up €332 (+12.1%), from €2,736 to €3,068
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 | €40,357 | €42,779 | +€2,422 | +6.0% |
| Fixed assets | 21/28 | €39,514 | €40,435 | +€921 | +2.3% |
| Tangible fixed assets | 22/27 | €39,514 | €40,435 | +€921 | +2.3% |
| Land and buildings | 22 | €39,514 | €40,435 | +€921 | +2.3% |
| Current assets | 29/58 | €843 | €2,345 | +€1,502 | +178.2% |
| Cash at bank and in hand | 54/58 | €843 | €2,345 | +€1,502 | +178.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €40,357 | €42,779 | +€2,422 | +6.0% |
| Equity | 10/15 | €15,388 | €17,707 | +€2,318 | +15.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,982 | €8,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €8,982 | €8,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,186 | -€9,867 | +€2,318 | +19.0% |
| Amounts payable | 17/49 | €24,968 | €25,073 | +€104 | +0.4% |
| Amounts payable within one year | 42/48 | €24,968 | €25,073 | +€104 | +0.4% |
| Trade debts | 44 | €2,955 | €3,059 | +€104 | +3.5% |
| Suppliers | 440/4 | €2,955 | €3,059 | +€104 | +3.5% |
| Other amounts payable | 47/48 | €22,013 | €22,013 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,736 | €3,068 | +€332 | +12.1% |
| Other operating charges | 640/8 | €2,618 | €2,695 | +€77 | +2.9% |
| Gross operating margin | 9900 | €3,055 | €8,279 | +€5,223 | +171.0% |
| Operating profit (loss) | 9901 | -€2,299 | €2,515 | +€4,815 | |
| Financial charges | 65/66B | €161 | €197 | +€36 | +22.2% |
| Recurring financial charges | 65 | €161 | €197 | +€36 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,461 | €2,318 | +€4,779 | |
| Profit (loss) for the period | 9904 | -€2,461 | €2,318 | +€4,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,461 | €2,318 | +€4,779 |
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 7 October 2026 via checked.be.