Julon: 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.
Julon
Largest movements
- Cash +€33,606
up €33,606 (+37.1%), from €90,581 to €124,186
mainly Net result for the year (+€110,000) and Debts after one year (+€78,611)
- Receivables within one year +€5,515
up €5,515 (+108.8%), from €5,069 to €10,584
of which Other amounts receivable: +€5,515
- Debts after one year +€78,611
new in 2025: €78,611
- Other debts -€41,568
down €41,568 (-30.3%), from €137,341 to €95,774
- Current portion of long-term debt +€23,795
new in 2025: €23,795
- Tax, wage and social debts -€16,929
down €16,929 (-52.0%), from €32,544 to €15,615
of which Taxes: -€16,929
- Financial income +€40,000
up €40,000 (+9756012.2%), from €0 to €40,000
- Gross operating margin -€34,546
down €34,546 (-25.0%), from €138,376 to €103,830
- Taxes -€10,446
down €10,446 (-29.9%), from €34,931 to €24,485
- Financial charges +€5,284
up €5,284 (+243.3%), from €2,172 to €7,456
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 | €294,277 | €333,108 | +€38,832 | +13.2% |
| Fixed assets | 21/28 | €197,704 | €197,355 | -€349 | -0.2% |
| Tangible fixed assets | 22/27 | €1,396 | €1,047 | -€349 | -25.0% |
| Other tangible fixed assets | 26 | €1,396 | €1,047 | -€349 | -25.0% |
| Financial fixed assets | 28 | €196,308 | €196,308 | = | 0.0% |
| Current assets | 29/58 | €96,573 | €135,754 | +€39,181 | +40.6% |
| Amounts receivable within one year | 40/41 | €5,069 | €10,584 | +€5,515 | +108.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,069 | €10,584 | +€5,515 | +108.8% |
| Cash at bank and in hand | 54/58 | €90,581 | €124,186 | +€33,606 | +37.1% |
| Deferred charges and accrued income | 490/1 | €923 | €983 | +€60 | +6.5% |
| Total equity and liabilities | 10/49 | €294,277 | €333,108 | +€38,832 | +13.2% |
| Equity | 10/15 | €121,076 | €118,323 | -€2,752 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,476 | €99,723 | -€2,752 | -2.7% |
| Distributable reserves | 133 | €102,476 | €99,723 | -€2,752 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,201 | €214,785 | +€41,584 | +24.0% |
| Amounts payable after more than one year | 17 | - | €78,611 | +€78,611 | |
| Financial debts | 170/4 | - | €78,611 | +€78,611 | |
| Amounts payable within one year | 42/48 | €173,201 | €136,017 | -€37,184 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | - | €23,795 | +€23,795 | |
| Trade debts | 44 | €3,316 | €834 | -€2,482 | -74.8% |
| Suppliers | 440/4 | €3,316 | €834 | -€2,482 | -74.8% |
| Taxes, remuneration and social security | 45 | €32,544 | €15,615 | -€16,929 | -52.0% |
| Taxes | 450/3 | €29,644 | €12,715 | -€16,929 | -57.1% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €137,341 | €95,774 | -€41,568 | -30.3% |
| Accrued charges and deferred income | 492/3 | - | €157 | +€157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €349 | = | 0.0% |
| Other operating charges | 640/8 | €1,522 | €1,541 | +€18 | +1.2% |
| Gross operating margin | 9900 | €138,376 | €103,830 | -€34,546 | -25.0% |
| Operating profit (loss) | 9901 | €136,505 | €101,941 | -€34,564 | -25.3% |
| Financial income | 75/76B | €0 | €40,000 | +€40,000 | +9756012.2% |
| Recurring financial income | 75 | €0 | €40,000 | +€40,000 | +9756012.2% |
| Financial charges | 65/66B | €2,172 | €7,456 | +€5,284 | +243.3% |
| Recurring financial charges | 65 | €2,172 | €7,456 | +€5,284 | +243.3% |
| Profit (loss) for the period before taxes | 9903 | €134,333 | €134,484 | +€151 | +0.1% |
| Income taxes | 67/77 | €34,931 | €24,485 | -€10,446 | -29.9% |
| Profit (loss) for the period | 9904 | €99,402 | €110,000 | +€10,597 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,402 | €110,000 | +€10,597 | +10.7% |
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 11 October 2026 via checked.be.