JULSTA Gronden: 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.
JULSTA Gronden
Largest movements
- Stocks and contracts -€1.2m
down €1.2m (-49.2%), from €2.4m to €1.2m
- Receivables within one year +€105,231
up €105,231 (+171%), from €61,360 to €166,591
of which Other amounts receivable: +€106,591
- Short-term financial debts -€542,500
down €542,500 (-47.8%), from €1.1m to €593,000
- Other debts -€497,058
down €497,058 (-48.8%), from €1.0m to €522,421
- Gross operating margin -€17,007
down €17,007 (-1,202%), from -€1,415 to -€18,422
- Financial charges +€574
up €574 (+241%), from €238 to €812
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 | €2,455,389 | €1,395,442 | -€1.1m | -43.2% |
| Current assets | 29/58 | €2,455,389 | €1,395,442 | -€1.1m | -43.2% |
| Stocks and contracts in progress | 3 | €2,394,029 | €1,215,290 | -€1.2m | -49.2% |
| Stocks | 30/36 | €2,394,029 | €1,215,290 | -€1.2m | -49.2% |
| Amounts receivable within one year | 40/41 | €61,360 | €166,591 | +€105,231 | +171% |
| Trade receivables | 40 | €1,360 | €0 | -€1,360 | -100% |
| Other amounts receivable | 41 | €60,000 | €166,591 | +€106,591 | +178% |
| Cash at bank and in hand | 54/58 | €0 | €13,562 | +€13,562 | |
| Total equity and liabilities | 10/49 | €2,455,389 | €1,395,442 | -€1.1m | -43.2% |
| Equity | 10/15 | €300,410 | €280,021 | -€20,389 | -6.8% |
| Contributions | 10/11 | €180,209 | €180,209 | = | 0.0% |
| Reserves | 13 | €117,518 | €105,658 | -€11,860 | -10.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €117,518 | €105,658 | -€11,860 | -10.1% |
| Profit (loss) carried forward | 14 | €2,683 | -€5,846 | -€8,529 | |
| Amounts payable | 17/49 | €2,154,979 | €1,115,421 | -€1.0m | -48.2% |
| Amounts payable within one year | 42/48 | €2,154,979 | €1,115,421 | -€1.0m | -48.2% |
| Financial debts | 43 | €1,135,500 | €593,000 | -€542,500 | -47.8% |
| Credit institutions | 430/8 | €1,135,500 | €593,000 | -€542,500 | -47.8% |
| Other amounts payable | 47/48 | €1,019,479 | €522,421 | -€497,058 | -48.8% |
| Other operating charges | 640/8 | €1,147 | €1,155 | +€7 | +0.6% |
| Gross operating margin | 9900 | -€1,415 | -€18,422 | -€17,007 | -1,202% |
| Operating profit (loss) | 9901 | -€2,562 | -€19,576 | -€17,015 | -664% |
| Financial charges | 65/66B | €238 | €812 | +€574 | +241% |
| Recurring financial charges | 65 | €238 | €812 | +€574 | +241% |
| Profit (loss) for the period before taxes | 9903 | -€2,800 | -€20,389 | -€17,588 | -628% |
| Profit (loss) for the period | 9904 | -€2,800 | -€20,389 | -€17,588 | -628% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,800 | -€20,389 | -€17,588 | -628% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.