viL de Julia: 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.
viL de Julia
Largest movements
- Cash -€8,312
down €8,312 (-36.8%), from €22,558 to €14,246
mainly Tax, wage and social debts (-€12,022) and Net result for the year (-€2,222)
- Receivables within one year -€7,251
down €7,251 (-25.0%), from €29,063 to €21,811
of which Trade receivables: -€19,086
- Tax, wage and social debts -€12,022
down €12,022 (-98.2%), from €12,245 to €224
of which Taxes: -€7,118
- Profit (loss) carried forward -€2,222
new in 2025: -€2,222
- Trade debts -€1,319
down €1,319 (-18.4%), from €7,159 to €5,840
- Gross operating margin -€35,047
down €35,047 (-82.8%), from €42,311 to €7,264
- Staff costs -€31,883
down €31,883 (-84.1%), from €37,920 to €6,037
- Financial charges +€2,206
up €2,206 (+1,417%), from €156 to €2,362
- Taxes -€1,724
down €1,724 (-88.5%), from €1,947 to €224
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 | €51,620 | €36,057 | -€15,563 | -30.1% |
| Current assets | 29/58 | €51,620 | €36,057 | -€15,563 | -30.1% |
| Amounts receivable within one year | 40/41 | €29,063 | €21,811 | -€7,251 | -25.0% |
| Trade receivables | 40 | €24,503 | €5,417 | -€19,086 | -77.9% |
| Other amounts receivable | 41 | €4,560 | €16,395 | +€11,834 | +260% |
| Cash at bank and in hand | 54/58 | €22,558 | €14,246 | -€8,312 | -36.8% |
| Total equity and liabilities | 10/49 | €51,620 | €36,057 | -€15,563 | -30.1% |
| Equity | 10/15 | €32,216 | €29,994 | -€2,222 | -6.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,816 | €19,816 | = | 0.0% |
| Distributable reserves | 133 | €19,816 | €19,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,222 | -€2,222 | |
| Amounts payable | 17/49 | €19,405 | €6,064 | -€13,341 | -68.8% |
| Amounts payable within one year | 42/48 | €19,405 | €6,064 | -€13,341 | -68.8% |
| Trade debts | 44 | €7,159 | €5,840 | -€1,319 | -18.4% |
| Suppliers | 440/4 | €7,159 | €5,840 | -€1,319 | -18.4% |
| Taxes, remuneration and social security | 45 | €12,245 | €224 | -€12,022 | -98.2% |
| Taxes | 450/3 | €7,342 | €224 | -€7,118 | -97.0% |
| Remuneration and social security | 454/9 | €4,903 | €0 | -€4,903 | -100% |
| Remuneration, social security and pensions | 62 | €37,920 | €6,037 | -€31,883 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €0 | -€141 | -100% |
| Other operating charges | 640/8 | €1,006 | €890 | -€116 | -11.5% |
| Gross operating margin | 9900 | €42,311 | €7,264 | -€35,047 | -82.8% |
| Operating profit (loss) | 9901 | €3,245 | €337 | -€2,908 | -89.6% |
| Financial income | 75/76B | €173 | €27 | -€146 | -84.5% |
| Recurring financial income | 75 | €173 | €27 | -€146 | -84.5% |
| Financial charges | 65/66B | €156 | €2,362 | +€2,206 | +1,417% |
| Recurring financial charges | 65 | €156 | €2,362 | +€2,206 | +1,417% |
| Profit (loss) for the period before taxes | 9903 | €3,262 | -€1,998 | -€5,260 | |
| Income taxes | 67/77 | €1,947 | €224 | -€1,724 | -88.5% |
| Profit (loss) for the period | 9904 | €1,315 | -€2,222 | -€3,536 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,315 | -€2,222 | -€3,536 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.