Julome: 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.
Julome
Largest movements
- Tangible fixed assets +€376,281
up €376,281 (+146.9%), from €256,064 to €632,344
of which Assets under construction and advance payments: +€250,493
- Stocks and contracts +€110,000
new in 2025: €110,000
- Cash -€81,814
down €81,814 (-91.0%), from €89,933 to €8,119
mainly Investment in fixed assets (net) (-€440,629) and Contributions, distributions and other (-€350,000)
- Financial fixed assets +€36,000
up €36,000 (+3.1%), from €1.2m to €1.2m
- Other debts +€569,283
up €569,283 (+267.6%), from €212,700 to €781,983
- Debts after one year -€113,265
down €113,265 (-19.9%), from €570,354 to €457,089
- Profit (loss) carried forward -€51,016
down €51,016 (-13.6%), from €374,884 to €323,867
- Gross operating margin +€402,177
up €402,177 (+290.5%), from €138,433 to €540,610
- Taxes +€71,921
up €71,921 (+250.5%), from €28,713 to €100,634
- Financial charges +€59,704
up €59,704 (+387.5%), from €15,408 to €75,112
- Other operating charges +€43,851
up €43,851 (+1188.6%), from €3,689 to €47,541
- Financial income -€23,926
down €23,926 (-70.5%), from €33,934 to €10,008
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,551,140 | €1,978,272 | +€427,132 | +27.5% |
| Fixed assets | 21/28 | €1,432,317 | €1,844,598 | +€412,281 | +28.8% |
| Tangible fixed assets | 22/27 | €256,064 | €632,344 | +€376,281 | +146.9% |
| Land and buildings | 22 | €191,761 | €187,159 | -€4,603 | -2.4% |
| Plant, machinery and equipment | 23 | €2,056 | €1,430 | -€626 | -30.5% |
| Furniture and vehicles | 24 | €38,746 | €19,762 | -€18,983 | -49.0% |
| Other tangible fixed assets | 26 | €0 | €150,000 | +€150,000 | |
| Assets under construction and advance payments | 27 | €23,500 | €273,993 | +€250,493 | +1065.9% |
| Financial fixed assets | 28 | €1,176,253 | €1,212,253 | +€36,000 | +3.1% |
| Current assets | 29/58 | €118,823 | €133,674 | +€14,851 | +12.5% |
| Stocks and contracts in progress | 3 | - | €110,000 | +€110,000 | |
| Stocks | 30/36 | - | €110,000 | +€110,000 | |
| Amounts receivable within one year | 40/41 | €11,287 | €14,664 | +€3,377 | +29.9% |
| Trade receivables | 40 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts receivable | 41 | €6,287 | €14,664 | +€8,377 | +133.3% |
| Cash at bank and in hand | 54/58 | €89,933 | €8,119 | -€81,814 | -91.0% |
| Deferred charges and accrued income | 490/1 | €17,603 | €891 | -€16,712 | -94.9% |
| Total equity and liabilities | 10/49 | €1,551,140 | €1,978,272 | +€427,132 | +27.5% |
| Equity | 10/15 | €642,118 | €591,102 | -€51,016 | -7.9% |
| Contributions | 10/11 | €239,522 | €239,522 | = | 0.0% |
| Reserves | 13 | €27,712 | €27,712 | = | 0.0% |
| Distributable reserves | 133 | €27,712 | €27,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | €374,884 | €323,867 | -€51,016 | -13.6% |
| Amounts payable | 17/49 | €909,022 | €1,387,170 | +€478,148 | +52.6% |
| Amounts payable after more than one year | 17 | €570,354 | €457,089 | -€113,265 | -19.9% |
| Financial debts | 170/4 | €570,354 | €457,089 | -€113,265 | -19.9% |
| Amounts payable within one year | 42/48 | €338,668 | €912,964 | +€574,296 | +169.6% |
| Current portion of amounts payable after more than one year | 42 | €116,048 | €113,265 | -€2,784 | -2.4% |
| Trade debts | 44 | €9,919 | €12,955 | +€3,035 | +30.6% |
| Suppliers | 440/4 | €9,919 | €12,955 | +€3,035 | +30.6% |
| Taxes, remuneration and social security | 45 | €0 | €4,761 | +€4,761 | |
| Taxes | 450/3 | €0 | €4,761 | +€4,761 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €212,700 | €781,983 | +€569,283 | +267.6% |
| Accrued charges and deferred income | 492/3 | €0 | €17,117 | +€17,117 | |
| Non-recurring operating income | 76A | €369 | €0 | -€369 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,085 | €28,348 | +€264 | +0.9% |
| Other operating charges | 640/8 | €3,689 | €47,541 | +€43,851 | +1188.6% |
| Non-recurring operating charges | 66A | -€1,920 | €0 | +€1,920 | |
| Gross operating margin | 9900 | €138,433 | €540,610 | +€402,177 | +290.5% |
| Operating profit (loss) | 9901 | €108,579 | €464,722 | +€356,143 | +328.0% |
| Financial income | 75/76B | €33,934 | €10,008 | -€23,926 | -70.5% |
| Recurring financial income | 75 | €33,934 | €10,008 | -€23,926 | -70.5% |
| Financial charges | 65/66B | €15,408 | €75,112 | +€59,704 | +387.5% |
| Recurring financial charges | 65 | €15,408 | €75,112 | +€59,704 | +387.5% |
| Profit (loss) for the period before taxes | 9903 | €127,106 | €399,618 | +€272,512 | +214.4% |
| Income taxes | 67/77 | €28,713 | €100,634 | +€71,921 | +250.5% |
| Profit (loss) for the period | 9904 | €98,393 | €298,984 | +€200,591 | +203.9% |
| Profit (loss) for the period to be appropriated | 9905 | €98,393 | €298,984 | +€200,591 | +203.9% |
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 4 October 2026 via checked.be.