JULIVIA: 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.
JULIVIA
Largest movements
- Receivables within one year +€16,217
up €16,217 (+3,397%), from €477 to €16,695
of which Trade receivables: +€12,197
- Cash +€8,957
up €8,957 (+15.7%), from €57,152 to €66,109
mainly Net result for the year (+€29,726) and Depreciation (+€1,507)
- Current investments +€5,000
up €5,000 (+3.7%), from €135,000 to €140,000
- Reserves +€28,893
up €28,893 (+19.4%), from €148,875 to €177,769
of which Distributable reserves: +€28,893
- Gross operating margin -€31,230
down €31,230 (-44.1%), from €70,792 to €39,562
- Taxes -€7,779
down €7,779 (-39.8%), from €19,523 to €11,743
- Financial income +€4,138
new in 2025: €4,138
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 | €198,268 | €227,313 | +€29,045 | +14.6% |
| Fixed assets | 21/28 | €3,217 | €2,265 | -€951 | -29.6% |
| Tangible fixed assets | 22/27 | €3,217 | €2,265 | -€951 | -29.6% |
| Plant, machinery and equipment | 23 | €2,705 | €1,843 | -€863 | -31.9% |
| Furniture and vehicles | 24 | €511 | €423 | -€89 | -17.3% |
| Current assets | 29/58 | €195,052 | €225,048 | +€29,996 | +15.4% |
| Amounts receivable within one year | 40/41 | €477 | €16,695 | +€16,217 | +3,397% |
| Trade receivables | 40 | - | €12,197 | +€12,197 | |
| Other amounts receivable | 41 | €477 | €4,498 | +€4,021 | +842% |
| Current investments | 50/53 | €135,000 | €140,000 | +€5,000 | +3.7% |
| Cash at bank and in hand | 54/58 | €57,152 | €66,109 | +€8,957 | +15.7% |
| Deferred charges and accrued income | 490/1 | €2,422 | €2,245 | -€178 | -7.3% |
| Total equity and liabilities | 10/49 | €198,268 | €227,313 | +€29,045 | +14.6% |
| Equity | 10/15 | €187,890 | €216,784 | +€28,893 | +15.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €148,875 | €177,769 | +€28,893 | +19.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,705 | €7,705 | = | 0.0% |
| Distributable reserves | 133 | €139,315 | €168,208 | +€28,893 | +20.7% |
| Profit (loss) carried forward | 14 | €20,465 | €20,465 | = | 0.0% |
| Amounts payable | 17/49 | €10,378 | €10,530 | +€152 | +1.5% |
| Amounts payable within one year | 42/48 | €10,378 | €10,530 | +€152 | +1.5% |
| Trade debts | 44 | €10 | €224 | +€214 | +2,138% |
| Suppliers | 440/4 | €10 | €224 | +€214 | +2,138% |
| Taxes, remuneration and social security | 45 | €7,919 | €7,839 | -€80 | -1.0% |
| Taxes | 450/3 | €7,919 | €7,839 | -€80 | -1.0% |
| Other amounts payable | 47/48 | €2,449 | €2,467 | +€18 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €1,507 | +€539 | +55.8% |
| Other operating charges | 640/8 | €659 | €670 | +€11 | +1.6% |
| Gross operating margin | 9900 | €70,792 | €39,562 | -€31,230 | -44.1% |
| Operating profit (loss) | 9901 | €69,166 | €37,386 | -€31,780 | -45.9% |
| Financial income | 75/76B | - | €4,138 | +€4,138 | |
| Recurring financial income | 75 | - | €4,138 | +€4,138 | |
| Financial charges | 65/66B | €76 | €54 | -€22 | -28.5% |
| Recurring financial charges | 65 | €76 | €54 | -€22 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €69,090 | €41,470 | -€27,620 | -40.0% |
| Income taxes | 67/77 | €19,523 | €11,743 | -€7,779 | -39.8% |
| Profit (loss) for the period | 9904 | €49,568 | €29,726 | -€19,841 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,568 | €29,726 | -€19,841 | -40.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.