JULLIAMS: 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.
JULLIAMS
Largest movements
- Receivables within one year -€67,470
down €67,470 (-12.7%), from €530,833 to €463,362
of which Trade receivables: -€67,643
- Cash -€19,585
down €19,585 (-18.6%), from €105,482 to €85,897
mainly Tax, wage and social debts (-€47,081) and Trade debts (-€35,336)
- Tax, wage and social debts -€47,081
down €47,081 (-85.5%), from €55,046 to €7,965
of which Taxes: -€44,783
- Trade debts -€35,336
down €35,336 (-10.1%), from €349,387 to €314,051
- Gross operating margin +€4,381
up €4,381 (+88.6%), from €4,945 to €9,327
- Other operating charges +€3,073
up €3,073 (+219%), from €1,405 to €4,478
- Taxes +€898
up €898 (+57.4%), from €1,564 to €2,462
- Financial charges +€659
up €659 (+319%), from €206 to €865
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €638,121 | €551,382 | -€86,739 | -13.6% |
| Fixed assets | 21/28 | €284 | €284 | = | 0.0% |
| Tangible fixed assets | 22/27 | €284 | €284 | = | 0.0% |
| Other tangible fixed assets | 26 | €284 | €284 | = | 0.0% |
| Current assets | 29/58 | €637,837 | €551,098 | -€86,739 | -13.6% |
| Amounts receivable within one year | 40/41 | €530,833 | €463,362 | -€67,470 | -12.7% |
| Trade receivables | 40 | €530,833 | €463,190 | -€67,643 | -12.7% |
| Other amounts receivable | 41 | - | €172 | +€172 | |
| Cash at bank and in hand | 54/58 | €105,482 | €85,897 | -€19,585 | -18.6% |
| Deferred charges and accrued income | 490/1 | €1,523 | €1,838 | +€316 | +20.7% |
| Total equity and liabilities | 10/49 | €638,121 | €551,382 | -€86,739 | -13.6% |
| Equity | 10/15 | €84,017 | €85,539 | +€1,521 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,707 | €45,707 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43,847 | €43,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,710 | €21,231 | +€1,521 | +7.7% |
| Amounts payable | 17/49 | €554,104 | €465,844 | -€88,261 | -15.9% |
| Amounts payable within one year | 42/48 | €554,104 | €465,844 | -€88,261 | -15.9% |
| Trade debts | 44 | €349,387 | €314,051 | -€35,336 | -10.1% |
| Suppliers | 440/4 | €349,387 | €314,051 | -€35,336 | -10.1% |
| Taxes, remuneration and social security | 45 | €55,046 | €7,965 | -€47,081 | -85.5% |
| Taxes | 450/3 | €48,810 | €4,027 | -€44,783 | -91.8% |
| Remuneration and social security | 454/9 | €6,236 | €3,939 | -€2,297 | -36.8% |
| Other amounts payable | 47/48 | €149,671 | €143,827 | -€5,844 | -3.9% |
| Other operating charges | 640/8 | €1,405 | €4,478 | +€3,073 | +219% |
| Gross operating margin | 9900 | €4,945 | €9,327 | +€4,381 | +88.6% |
| Operating profit (loss) | 9901 | €3,540 | €4,848 | +€1,308 | +37.0% |
| Financial charges | 65/66B | €206 | €865 | +€659 | +319% |
| Recurring financial charges | 65 | €206 | €865 | +€659 | +319% |
| Profit (loss) for the period before taxes | 9903 | €3,334 | €3,983 | +€649 | +19.5% |
| Income taxes | 67/77 | €1,564 | €2,462 | +€898 | +57.4% |
| Profit (loss) for the period | 9904 | €1,770 | €1,521 | -€248 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,770 | €1,521 | -€248 | -14.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.