Julius Consulting: 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 Consulting
Largest movements
- Receivables after one year -€121,137
down €121,137 (-98.3%), from €123,276 to €2,139
- Receivables within one year -€28,307
no longer reported in 2025 (was €28,307)
of which Trade receivables: -€22,012
- Tangible fixed assets -€25,071
down €25,071 (-7.4%), from €337,917 to €312,847
of which Land and buildings: -€20,168
- Cash +€15,030
up €15,030 (+349%), from €4,311 to €19,341
mainly Receivables after one year (+€121,137) and Depreciation (+€29,097)
- Reserves -€141,848
down €141,848 (-85.3%), from €166,352 to €24,503
- Debts after one year -€29,631
down €29,631 (-10.8%), from €275,277 to €245,647
- Tax, wage and social debts +€7,964
up €7,964 (+70.5%), from €11,300 to €19,264
- Trade debts +€5,261
up €5,261 (+176%), from €2,982 to €8,243
- Gross operating margin +€14,818
up €14,818 (+23.1%), from €64,083 to €78,901
- Taxes +€7,603
up €7,603 (+131%), from €5,798 to €13,401
- Depreciation -€1,943
down €1,943 (-6.3%), from €31,040 to €29,097
- Financial charges -€1,580
down €1,580 (-13.7%), from €11,502 to €9,921
- Other operating charges +€952
up €952 (+33.0%), from €2,886 to €3,838
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 | €498,894 | €339,678 | -€159,216 | -31.9% |
| Fixed assets | 21/28 | €340,599 | €315,529 | -€25,071 | -7.4% |
| Tangible fixed assets | 22/27 | €337,917 | €312,847 | -€25,071 | -7.4% |
| Land and buildings | 22 | €304,090 | €283,923 | -€20,168 | -6.6% |
| Plant, machinery and equipment | 23 | €78 | €1,171 | +€1,092 | +1,392% |
| Furniture and vehicles | 24 | €33,749 | €27,753 | -€5,996 | -17.8% |
| Financial fixed assets | 28 | €2,682 | €2,682 | = | 0.0% |
| Current assets | 29/58 | €158,294 | €24,150 | -€134,145 | -84.7% |
| Amounts receivable after more than one year | 29 | €123,276 | €2,139 | -€121,137 | -98.3% |
| Other amounts receivable | 291 | €123,276 | €2,139 | -€121,137 | -98.3% |
| Amounts receivable within one year | 40/41 | €28,307 | - | -€28,307 | |
| Trade receivables | 40 | €22,012 | - | -€22,012 | |
| Other amounts receivable | 41 | €6,294 | - | -€6,294 | |
| Cash at bank and in hand | 54/58 | €4,311 | €19,341 | +€15,030 | +349% |
| Deferred charges and accrued income | 490/1 | €2,400 | €2,669 | +€269 | +11.2% |
| Total equity and liabilities | 10/49 | €498,894 | €339,678 | -€159,216 | -31.9% |
| Equity | 10/15 | €174,950 | €33,101 | -€141,848 | -81.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €166,352 | €24,503 | -€141,848 | -85.3% |
| Distributable reserves | 133 | €166,352 | €24,503 | -€141,848 | -85.3% |
| Profit (loss) carried forward | 14 | -€3,802 | -€3,802 | = | 0.0% |
| Amounts payable | 17/49 | €323,944 | €306,577 | -€17,367 | -5.4% |
| Amounts payable after more than one year | 17 | €275,277 | €245,647 | -€29,631 | -10.8% |
| Financial debts | 170/4 | €275,277 | €245,647 | -€29,631 | -10.8% |
| Amounts payable within one year | 42/48 | €48,667 | €60,930 | +€12,263 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €34,385 | €32,069 | -€2,316 | -6.7% |
| Financial debts | 43 | - | €1,355 | +€1,355 | |
| Credit institutions | 430/8 | - | €1,355 | +€1,355 | |
| Trade debts | 44 | €2,982 | €8,243 | +€5,261 | +176% |
| Suppliers | 440/4 | €2,982 | €8,243 | +€5,261 | +176% |
| Taxes, remuneration and social security | 45 | €11,300 | €19,264 | +€7,964 | +70.5% |
| Taxes | 450/3 | €11,300 | €19,264 | +€7,964 | +70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,040 | €29,097 | -€1,943 | -6.3% |
| Other operating charges | 640/8 | €2,886 | €3,838 | +€952 | +33.0% |
| Gross operating margin | 9900 | €64,083 | €78,901 | +€14,818 | +23.1% |
| Operating profit (loss) | 9901 | €30,158 | €45,966 | +€15,808 | +52.4% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €11,502 | €9,921 | -€1,580 | -13.7% |
| Recurring financial charges | 65 | €11,502 | €9,921 | -€1,580 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €18,679 | €36,044 | +€17,365 | +93.0% |
| Income taxes | 67/77 | €5,798 | €13,401 | +€7,603 | +131% |
| Profit (loss) for the period | 9904 | €12,881 | €22,643 | +€9,763 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,881 | €22,643 | +€9,763 | +75.8% |
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 24 October 2026 via checked.be.