JULOMA: what changed
Two fiscal 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.
What changed
JULOMA
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€17,266
2024 · €36,887-€19,620
Equity
€924,413
2024 · €907,147+€17,266
Cash
€199,765
2024 · €199,283+€483
Balance sheet total
€1.9m
2024 · €2.0m-€70,139
Largest movements
Assets
- Tangible fixed assets -€78,327
down €78,327 (-4.5%), from €1.8m to €1.7m
of which Land and buildings: -€82,055
Equity and liabilities
- Debts after one year -€90,259
down €90,259 (-9.7%), from €927,603 to €837,344
of which Financial debts: -€97,759
Income statement
- Other operating charges +€10,751
up €10,751 (+997.9%), from €1,077 to €11,829
- Write-downs +€5,422
new in 2025: €5,422
- Taxes +€3,384
up €3,384 (+142.1%), from €2,382 to €5,767
- Financial charges -€3,092
down €3,092 (-16.3%), from €19,000 to €15,908
- Financial income -€1,815
down €1,815 (-92.5%), from €1,963 to €148
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.
Result 2024
€36,887
Gross operating margin
+€272
Depreciation
-€709
Write-downs
-€5,422
Other operating charges
-€10,751
Other operating items
-€903
Financial income
-€1,815
Financial charges
+€3,092
Taxes
-€3,384
Result 2025
€17,266
Cash bridge derived
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.
From operations
+€92,395
Investment
-€3,332
Financing
-€88,580
Cash 2024
€199,283
From operations (derived)
+€92,395
Net result for the year
+€17,266
Depreciation
+€81,793
Receivables within one year
-€7,713
Deferred charges and accrued income
-€126
Trade debts
-€6,911
Tax, wage and social debts
-€2,953
Accrued charges and deferred income
+€11,039
Investment (derived)
-€3,332
Investment in fixed assets (net)
-€3,332
Financing
-€88,580
Debts after one year
-€90,259
Current portion of long-term debt
+€1,679
Cash 2025
€199,765
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,974,644 | €1,904,505 | -€70,139 | -3.6% |
| Formation expenses | 20 | €134 | - | -€134 | |
| Fixed assets | 21/28 | €1,759,691 | €1,681,365 | -€78,327 | -4.5% |
| Tangible fixed assets | 22/27 | €1,759,691 | €1,681,365 | -€78,327 | -4.5% |
| Land and buildings | 22 | €1,756,060 | €1,674,005 | -€82,055 | -4.7% |
| Plant, machinery and equipment | 23 | €3,631 | €7,360 | +€3,729 | +102.7% |
| Current assets | 29/58 | €214,819 | €223,140 | +€8,322 | +3.9% |
| Amounts receivable within one year | 40/41 | €12,433 | €20,146 | +€7,713 | +62.0% |
| Trade receivables | 40 | €12,199 | €15,679 | +€3,480 | +28.5% |
| Other amounts receivable | 41 | €234 | €4,467 | +€4,233 | +1808.2% |
| Cash at bank and in hand | 54/58 | €199,283 | €199,765 | +€483 | +0.2% |
| Deferred charges and accrued income | 490/1 | €3,103 | €3,229 | +€126 | +4.0% |
| Total equity and liabilities | 10/49 | €1,974,644 | €1,904,505 | -€70,139 | -3.6% |
| Equity | 10/15 | €907,147 | €924,413 | +€17,266 | +1.9% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,147 | €24,413 | +€17,266 | +241.6% |
| Amounts payable | 17/49 | €1,067,497 | €980,092 | -€87,405 | -8.2% |
| Amounts payable after more than one year | 17 | €927,603 | €837,344 | -€90,259 | -9.7% |
| Financial debts | 170/4 | €920,103 | €822,344 | -€97,759 | -10.6% |
| Other amounts payable | 178/9 | €7,500 | €15,000 | +€7,500 | +100.0% |
| Amounts payable within one year | 42/48 | €138,483 | €130,298 | -€8,185 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €104,157 | €105,835 | +€1,679 | +1.6% |
| Trade debts | 44 | €25,911 | €19,000 | -€6,911 | -26.7% |
| Suppliers | 440/4 | €25,911 | €19,000 | -€6,911 | -26.7% |
| Taxes, remuneration and social security | 45 | €8,415 | €5,463 | -€2,953 | -35.1% |
| Taxes | 450/3 | €8,415 | €5,463 | -€2,953 | -35.1% |
| Accrued charges and deferred income | 492/3 | €1,411 | €12,450 | +€11,039 | +782.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,083 | €81,793 | +€709 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,422 | +€5,422 | |
| Other operating charges | 640/8 | €1,077 | €11,829 | +€10,751 | +997.9% |
| Non-recurring operating charges | 66A | - | €903 | +€903 | |
| Gross operating margin | 9900 | €138,467 | €138,739 | +€272 | +0.2% |
| Operating profit (loss) | 9901 | €56,306 | €38,793 | -€17,513 | -31.1% |
| Financial income | 75/76B | €1,963 | €148 | -€1,815 | -92.5% |
| Recurring financial income | 75 | €1,963 | €148 | -€1,815 | -92.5% |
| Financial charges | 65/66B | €19,000 | €15,908 | -€3,092 | -16.3% |
| Recurring financial charges | 65 | €19,000 | €15,908 | -€3,092 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €39,269 | €23,033 | -€16,236 | -41.3% |
| Income taxes | 67/77 | €2,382 | €5,767 | +€3,384 | +142.1% |
| Profit (loss) for the period | 9904 | €36,887 | €17,266 | -€19,620 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,887 | €17,266 | -€19,620 | -53.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.