JIM & JULES: 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.
JIM & JULES
Largest movements
- Cash +€15,313
up €15,313 (+6557.4%), from €234 to €15,546
mainly Receivables within one year (+€15,157) and Net result for the year (+€10,821)
- Receivables within one year -€15,157
down €15,157 (-39.8%), from €38,040 to €22,883
of which Other amounts receivable: -€38,040
- Tangible fixed assets +€7,463
new in 2025: €7,463
- Trade debts -€12,162
down €12,162 (-55.5%), from €21,920 to €9,757
- Reserves +€10,000
up €10,000 (+10000.0%), from €100 to €10,100
of which Distributable reserves: +€10,000
- Tax, wage and social debts +€8,734
up €8,734 (+9493.7%), from €92 to €8,826
- Profit (loss) carried forward +€821
up €821 (+37.1%), from -€2,213 to -€1,391
- Gross operating margin +€39,280
up €39,280, from -€1,490 to €37,790
- Other operating charges +€18,178
up €18,178 (+2104.7%), from €864 to €19,042
- Taxes +€5,989
new in 2025: €5,989
- Depreciation +€1,587
new in 2025: €1,587
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 | €38,499 | €45,892 | +€7,393 | +19.2% |
| Fixed assets | 21/28 | €225 | €7,463 | +€7,238 | +3216.9% |
| Tangible fixed assets | 22/27 | - | €7,463 | +€7,463 | |
| Furniture and vehicles | 24 | - | €7,463 | +€7,463 | |
| Financial fixed assets | 28 | €225 | - | -€225 | |
| Current assets | 29/58 | €38,274 | €38,429 | +€155 | +0.4% |
| Amounts receivable within one year | 40/41 | €38,040 | €22,883 | -€15,157 | -39.8% |
| Trade receivables | 40 | - | €22,883 | +€22,883 | |
| Other amounts receivable | 41 | €38,040 | - | -€38,040 | |
| Cash at bank and in hand | 54/58 | €234 | €15,546 | +€15,313 | +6557.4% |
| Total equity and liabilities | 10/49 | €38,499 | €45,892 | +€7,393 | +19.2% |
| Equity | 10/15 | €16,487 | €27,309 | +€10,821 | +65.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100 | €10,100 | +€10,000 | +10000.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€2,213 | -€1,391 | +€821 | +37.1% |
| Amounts payable | 17/49 | €22,012 | €18,584 | -€3,428 | -15.6% |
| Amounts payable within one year | 42/48 | €22,012 | €18,584 | -€3,428 | -15.6% |
| Trade debts | 44 | €21,920 | €9,757 | -€12,162 | -55.5% |
| Suppliers | 440/4 | €21,920 | €9,757 | -€12,162 | -55.5% |
| Taxes, remuneration and social security | 45 | €92 | €8,826 | +€8,734 | +9493.7% |
| Taxes | 450/3 | €92 | €8,826 | +€8,734 | +9493.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,587 | +€1,587 | |
| Other operating charges | 640/8 | €864 | €19,042 | +€18,178 | +2104.7% |
| Gross operating margin | 9900 | -€1,490 | €37,790 | +€39,280 | |
| Operating profit (loss) | 9901 | -€2,354 | €17,161 | +€19,515 | |
| Financial charges | 65/66B | €72 | €351 | +€279 | +388.0% |
| Recurring financial charges | 65 | €72 | €351 | +€279 | +388.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,426 | €16,810 | +€19,236 | |
| Income taxes | 67/77 | - | €5,989 | +€5,989 | |
| Profit (loss) for the period | 9904 | -€2,426 | €10,821 | +€13,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,426 | €10,821 | +€13,247 |
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 12 October 2026 via checked.be.