JULIUS INC.: 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 INC.
Largest movements
- Tangible fixed assets -€20,886
down €20,886 (-3.0%), from €690,276 to €669,390
of which Land and buildings: -€20,118
- Debts after one year -€24,274
down €24,274 (-4.8%), from €502,290 to €478,016
- Other debts -€16,644
down €16,644 (-22.4%), from €74,462 to €57,818
- Profit (loss) carried forward +€7,556
up €7,556, from -€7,556 to €0
- Reserves +€7,528
up €7,528 (+10.2%), from €73,495 to €81,023
- Gross operating margin -€4,086
down €4,086 (-6.4%), from €64,178 to €60,093
- Financial charges -€1,984
down €1,984 (-11.7%), from €17,008 to €15,024
- Taxes +€1,687
up €1,687 (+36.8%), from €4,580 to €6,266
- Other operating charges -€962
down €962 (-25.3%), from €3,796 to €2,834
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 | €700,865 | €675,288 | -€25,576 | -3.6% |
| Fixed assets | 21/28 | €690,301 | €669,415 | -€20,886 | -3.0% |
| Tangible fixed assets | 22/27 | €690,276 | €669,390 | -€20,886 | -3.0% |
| Land and buildings | 22 | €682,040 | €661,922 | -€20,118 | -2.9% |
| Furniture and vehicles | 24 | €2,291 | €1,523 | -€768 | -33.5% |
| Other tangible fixed assets | 26 | €5,945 | €5,945 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €10,564 | €5,874 | -€4,690 | -44.4% |
| Amounts receivable within one year | 40/41 | €10,505 | €5,869 | -€4,636 | -44.1% |
| Trade receivables | 40 | €10,460 | €5,808 | -€4,652 | -44.5% |
| Other amounts receivable | 41 | €45 | €61 | +€16 | +36.5% |
| Cash at bank and in hand | 54/58 | €59 | €5 | -€55 | -92.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €700,865 | €675,288 | -€25,576 | -3.6% |
| Equity | 10/15 | €72,140 | €87,223 | +€15,084 | +20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,495 | €81,023 | +€7,528 | +10.2% |
| Distributable reserves | 133 | €73,495 | €81,023 | +€7,528 | +10.2% |
| Profit (loss) carried forward | 14 | -€7,556 | €0 | +€7,556 | |
| Amounts payable | 17/49 | €628,725 | €588,065 | -€40,660 | -6.5% |
| Amounts payable after more than one year | 17 | €502,290 | €478,016 | -€24,274 | -4.8% |
| Financial debts | 170/4 | €502,290 | €478,016 | -€24,274 | -4.8% |
| Amounts payable within one year | 42/48 | €125,199 | €110,049 | -€15,150 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €25,539 | €24,274 | -€1,265 | -5.0% |
| Financial debts | 43 | - | €359 | +€359 | |
| Credit institutions | 430/8 | - | €359 | +€359 | |
| Trade debts | 44 | €3,551 | €9,992 | +€6,441 | +181% |
| Suppliers | 440/4 | €3,551 | €9,992 | +€6,441 | +181% |
| Taxes, remuneration and social security | 45 | €21,646 | €17,605 | -€4,041 | -18.7% |
| Taxes | 450/3 | €19,646 | €17,605 | -€2,041 | -10.4% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €74,462 | €57,818 | -€16,644 | -22.4% |
| Accrued charges and deferred income | 492/3 | €1,236 | €0 | -€1,236 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,410 | €20,886 | +€476 | +2.3% |
| Other operating charges | 640/8 | €3,796 | €2,834 | -€962 | -25.3% |
| Gross operating margin | 9900 | €64,178 | €60,093 | -€4,086 | -6.4% |
| Operating profit (loss) | 9901 | €39,972 | €36,373 | -€3,599 | -9.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +717% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +717% |
| Financial charges | 65/66B | €17,008 | €15,024 | -€1,984 | -11.7% |
| Recurring financial charges | 65 | €17,008 | €15,024 | -€1,984 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €22,964 | €21,350 | -€1,615 | -7.0% |
| Income taxes | 67/77 | €4,580 | €6,266 | +€1,687 | +36.8% |
| Profit (loss) for the period | 9904 | €18,385 | €15,084 | -€3,301 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,385 | €15,084 | -€3,301 | -18.0% |
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 19 October 2026 via checked.be.