LA JULIROUX: 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.
LA JULIROUX
Largest movements
- Cash -€646,186
down €646,186 (-93.3%), from €692,506 to €46,320
mainly Contributions, distributions and other (-€1.1m) and Receivables within one year (-€62,999)
- Receivables within one year +€62,999
up €62,999 (+130%), from €48,291 to €111,290
of which Trade receivables: +€66,386
- Reserves -€568,683
down €568,683 (-100%), from €568,683 to €0
of which Distributable reserves: -€568,683
- Tax, wage and social debts -€10,106
down €10,106 (-6.3%), from €160,643 to €150,537
- Gross operating margin -€34,803
down €34,803 (-4.6%), from €754,571 to €719,768
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 | €750,865 | €166,587 | -€584,278 | -77.8% |
| Fixed assets | 21/28 | €10,068 | €8,977 | -€1,091 | -10.8% |
| Tangible fixed assets | 22/27 | €10,068 | €8,977 | -€1,091 | -10.8% |
| Other tangible fixed assets | 26 | €10,068 | €8,977 | -€1,091 | -10.8% |
| Current assets | 29/58 | €740,797 | €157,610 | -€583,187 | -78.7% |
| Amounts receivable within one year | 40/41 | €48,291 | €111,290 | +€62,999 | +130% |
| Trade receivables | 40 | €31,460 | €97,846 | +€66,386 | +211% |
| Other amounts receivable | 41 | €16,831 | €13,443 | -€3,387 | -20.1% |
| Cash at bank and in hand | 54/58 | €692,506 | €46,320 | -€646,186 | -93.3% |
| Total equity and liabilities | 10/49 | €750,865 | €166,587 | -€584,278 | -77.8% |
| Equity | 10/15 | €587,283 | €11,315 | -€575,968 | -98.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €568,683 | €0 | -€568,683 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €568,683 | €0 | -€568,683 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€7,285 | -€7,285 | |
| Amounts payable | 17/49 | €163,582 | €155,272 | -€8,310 | -5.1% |
| Amounts payable within one year | 42/48 | €163,582 | €155,272 | -€8,310 | -5.1% |
| Trade debts | 44 | €316 | €4,037 | +€3,721 | +1,177% |
| Suppliers | 440/4 | €316 | €4,037 | +€3,721 | +1,177% |
| Taxes, remuneration and social security | 45 | €160,643 | €150,537 | -€10,106 | -6.3% |
| Taxes | 450/3 | €160,643 | €150,537 | -€10,106 | -6.3% |
| Other amounts payable | 47/48 | €2,622 | €698 | -€1,924 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €1,091 | +€250 | +29.8% |
| Other operating charges | 640/8 | €1,134 | €1,123 | -€11 | -1.0% |
| Gross operating margin | 9900 | €754,571 | €719,768 | -€34,803 | -4.6% |
| Operating profit (loss) | 9901 | €752,597 | €717,554 | -€35,042 | -4.7% |
| Financial charges | 65/66B | €3,357 | €4,738 | +€1,381 | +41.1% |
| Recurring financial charges | 65 | €3,357 | €4,738 | +€1,381 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €749,240 | €712,816 | -€36,424 | -4.9% |
| Income taxes | 67/77 | €182,417 | €175,101 | -€7,316 | -4.0% |
| Profit (loss) for the period | 9904 | €566,823 | €537,715 | -€29,108 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €566,823 | €537,715 | -€29,108 | -5.1% |
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 24 October 2026 via checked.be.