JULIUS CATERING: 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.
JULIUS CATERING
Largest movements
- Cash -€125,313
down €125,313 (-63.0%), from €199,029 to €73,716
mainly Contributions, distributions and other (-€248,618) and Current portion of long-term debt (-€164,219)
- Tangible fixed assets +€117,915
up €117,915 (+296%), from €39,784 to €157,699
of which Furniture and vehicles: +€120,390
- Receivables within one year -€43,139
down €43,139 (-19.1%), from €226,399 to €183,260
of which Trade receivables: -€30,721
- Current portion of long-term debt -€164,219
down €164,219 (-92.1%), from €178,400 to €14,181
- Other debts +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€93,578
down €93,578 (-45.0%), from €207,981 to €114,403
- Debts after one year +€81,819
new in 2025: €81,819
- Tax, wage and social debts +€80,604
up €80,604 (+419%), from €19,260 to €99,864
of which Taxes: +€77,604
- Gross operating margin +€108,696
up €108,696 (+102%), from €106,739 to €215,435
- Taxes +€25,985
up €25,985 (+135%), from €19,260 to €45,245
- Depreciation +€4,956
up €4,956 (+107%), from €4,621 to €9,577
- Financial charges +€2,223
up €2,223 (+185%), from €1,199 to €3,422
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 | €469,840 | €419,303 | -€50,537 | -10.8% |
| Fixed assets | 21/28 | €44,412 | €162,327 | +€117,915 | +266% |
| Tangible fixed assets | 22/27 | €39,784 | €157,699 | +€117,915 | +296% |
| Land and buildings | 22 | €26,213 | €25,961 | -€252 | -1.0% |
| Plant, machinery and equipment | 23 | €9,393 | €7,170 | -€2,223 | -23.7% |
| Furniture and vehicles | 24 | €4,178 | €124,568 | +€120,390 | +2,882% |
| Financial fixed assets | 28 | €4,628 | €4,628 | = | 0.0% |
| Current assets | 29/58 | €425,428 | €256,976 | -€168,452 | -39.6% |
| Amounts receivable within one year | 40/41 | €226,399 | €183,260 | -€43,139 | -19.1% |
| Trade receivables | 40 | €159,008 | €128,287 | -€30,721 | -19.3% |
| Other amounts receivable | 41 | €67,391 | €54,973 | -€12,418 | -18.4% |
| Cash at bank and in hand | 54/58 | €199,029 | €73,716 | -€125,313 | -63.0% |
| Total equity and liabilities | 10/49 | €469,840 | €419,303 | -€50,537 | -10.8% |
| Equity | 10/15 | €210,481 | €116,903 | -€93,578 | -44.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,981 | €114,403 | -€93,578 | -45.0% |
| Amounts payable | 17/49 | €259,359 | €302,400 | +€43,041 | +16.6% |
| Amounts payable after more than one year | 17 | - | €81,819 | +€81,819 | |
| Financial debts | 170/4 | - | €81,819 | +€81,819 | |
| Amounts payable within one year | 42/48 | €259,359 | €220,581 | -€38,778 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €178,400 | €14,181 | -€164,219 | -92.1% |
| Trade debts | 44 | €61,699 | €6,536 | -€55,163 | -89.4% |
| Suppliers | 440/4 | €61,699 | €6,536 | -€55,163 | -89.4% |
| Taxes, remuneration and social security | 45 | €19,260 | €99,864 | +€80,604 | +419% |
| Taxes | 450/3 | €19,260 | €96,864 | +€77,604 | +403% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Non-recurring operating income | 76A | €75,625 | €95,625 | +€20,000 | +26.4% |
| Remuneration, social security and pensions | 62 | - | €176 | +€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,621 | €9,577 | +€4,956 | +107% |
| Other operating charges | 640/8 | €4,619 | €2,479 | -€2,140 | -46.3% |
| Gross operating margin | 9900 | €106,739 | €215,435 | +€108,696 | +102% |
| Operating profit (loss) | 9901 | €97,499 | €203,203 | +€105,704 | +108% |
| Financial income | 75/76B | - | €504 | +€504 | |
| Recurring financial income | 75 | - | €504 | +€504 | |
| Financial charges | 65/66B | €1,199 | €3,422 | +€2,223 | +185% |
| Recurring financial charges | 65 | €1,199 | €3,422 | +€2,223 | +185% |
| Profit (loss) for the period before taxes | 9903 | €96,300 | €200,285 | +€103,985 | +108% |
| Income taxes | 67/77 | €19,260 | €45,245 | +€25,985 | +135% |
| Profit (loss) for the period | 9904 | €77,040 | €155,040 | +€78,000 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €77,040 | €155,040 | +€78,000 | +101% |
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 18 October 2026 via checked.be.