JULIX: 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.
JULIX
Largest movements
- Receivables within one year +€93,367
up €93,367 (+40.3%), from €231,870 to €325,236
of which Trade receivables: +€75,259
- Cash +€65,664
up €65,664 (+454%), from €14,452 to €80,115
mainly Net result for the year (+€329,441) and Tax, wage and social debts (+€19,467)
- Profit (loss) carried forward +€329,441
up €329,441 (+892%), from €36,926 to €366,366
- Other debts -€191,276
no longer reported in 2025 (was €191,276)
- Tax, wage and social debts +€19,467
up €19,467 (+90.0%), from €21,622 to €41,088
of which Taxes: +€22,849
- Gross operating margin +€99,912
up €99,912 (+29.4%), from €339,780 to €439,692
- Taxes +€23,119
up €23,119 (+28.5%), from €81,134 to €104,253
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 | €258,587 | €416,404 | +€157,817 | +61.0% |
| Fixed assets | 21/28 | €12,266 | €9,484 | -€2,783 | -22.7% |
| Tangible fixed assets | 22/27 | €12,266 | €9,484 | -€2,783 | -22.7% |
| Plant, machinery and equipment | 23 | €698 | €465 | -€233 | -33.4% |
| Furniture and vehicles | 24 | €11,569 | €9,019 | -€2,550 | -22.0% |
| Current assets | 29/58 | €246,321 | €406,921 | +€160,600 | +65.2% |
| Amounts receivable within one year | 40/41 | €231,870 | €325,236 | +€93,367 | +40.3% |
| Trade receivables | 40 | €231,143 | €306,402 | +€75,259 | +32.6% |
| Other amounts receivable | 41 | €726 | €18,834 | +€18,108 | +2,493% |
| Cash at bank and in hand | 54/58 | €14,452 | €80,115 | +€65,664 | +454% |
| Deferred charges and accrued income | 490/1 | - | €1,570 | +€1,570 | |
| Total equity and liabilities | 10/49 | €258,587 | €416,404 | +€157,817 | +61.0% |
| Equity | 10/15 | €39,426 | €368,866 | +€329,441 | +836% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,926 | €366,366 | +€329,441 | +892% |
| Amounts payable | 17/49 | €219,162 | €47,538 | -€171,623 | -78.3% |
| Amounts payable within one year | 42/48 | €219,162 | €47,538 | -€171,623 | -78.3% |
| Trade debts | 44 | €6,264 | €6,450 | +€186 | +3.0% |
| Suppliers | 440/4 | €6,264 | €6,450 | +€186 | +3.0% |
| Taxes, remuneration and social security | 45 | €21,622 | €41,088 | +€19,467 | +90.0% |
| Taxes | 450/3 | €18,239 | €41,088 | +€22,849 | +125% |
| Remuneration and social security | 454/9 | €3,383 | - | -€3,383 | |
| Other amounts payable | 47/48 | €191,276 | - | -€191,276 | |
| Non-recurring operating income | 76A | - | €5,430 | +€5,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,793 | €4,383 | -€410 | -8.6% |
| Other operating charges | 640/8 | €730 | €250 | -€480 | -65.7% |
| Gross operating margin | 9900 | €339,780 | €439,692 | +€99,912 | +29.4% |
| Operating profit (loss) | 9901 | €334,257 | €435,059 | +€100,802 | +30.2% |
| Financial income | 75/76B | €4,493 | €1,424 | -€3,069 | -68.3% |
| Recurring financial income | 75 | €4,493 | €1,424 | -€3,069 | -68.3% |
| Financial charges | 65/66B | €173 | €2,790 | +€2,617 | +1,516% |
| Recurring financial charges | 65 | €173 | €2,790 | +€2,617 | +1,516% |
| Profit (loss) for the period before taxes | 9903 | €338,577 | €433,693 | +€95,116 | +28.1% |
| Income taxes | 67/77 | €81,134 | €104,253 | +€23,119 | +28.5% |
| Profit (loss) for the period | 9904 | €257,443 | €329,441 | +€71,997 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €257,443 | €329,441 | +€71,997 | +28.0% |
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 26 October 2026 via checked.be.