Joli Julie: 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.
Joli Julie
Largest movements
- Tangible fixed assets -€16,627
down €16,627 (-31.4%), from €52,927 to €36,300
of which Furniture and vehicles: -€12,753
- Cash +€6,502
up €6,502 (+185%), from €3,505 to €10,007
mainly Depreciation (+€13,667) and Tax, wage and social debts (+€3,406)
- Stocks and contracts -€3,342
down €3,342 (-47.2%), from €7,085 to €3,743
- Receivables within one year -€1,805
down €1,805 (-47.8%), from €3,777 to €1,972
of which Trade receivables: -€1,805
- Deferred charges and accrued income +€721
up €721 (+61.7%), from €1,167 to €1,888
- Debts after one year -€12,099
down €12,099 (-37.3%), from €32,481 to €20,382
- Tax, wage and social debts +€3,406
up €3,406 (+203%), from €1,675 to €5,081
of which Taxes: +€3,406
- Trade debts -€3,194
down €3,194 (-71.8%), from €4,447 to €1,253
- Other debts -€2,528
down €2,528 (-11.6%), from €21,764 to €19,237
- Reserves -€1,148
down €1,148 (-100%), from €1,148 to €0
- Gross operating margin +€3,622
up €3,622 (+29.1%), from €12,450 to €16,073
- Depreciation -€790
down €790 (-5.5%), from €14,457 to €13,667
- Financial charges -€570
down €570 (-21.5%), from €2,649 to €2,079
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 | €68,461 | €53,909 | -€14,552 | -21.3% |
| Fixed assets | 21/28 | €52,927 | €36,300 | -€16,627 | -31.4% |
| Tangible fixed assets | 22/27 | €52,927 | €36,300 | -€16,627 | -31.4% |
| Plant, machinery and equipment | 23 | €6,386 | €2,511 | -€3,875 | -60.7% |
| Furniture and vehicles | 24 | €46,542 | €33,789 | -€12,753 | -27.4% |
| Current assets | 29/58 | €15,534 | €17,609 | +€2,075 | +13.4% |
| Stocks and contracts in progress | 3 | €7,085 | €3,743 | -€3,342 | -47.2% |
| Stocks | 30/36 | €7,085 | €3,743 | -€3,342 | -47.2% |
| Amounts receivable within one year | 40/41 | €3,777 | €1,972 | -€1,805 | -47.8% |
| Trade receivables | 40 | €3,777 | €1,972 | -€1,805 | -47.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,505 | €10,007 | +€6,502 | +185% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,888 | +€721 | +61.7% |
| Total equity and liabilities | 10/49 | €68,461 | €53,909 | -€14,552 | -21.3% |
| Equity | 10/15 | -€3,440 | -€4,143 | -€702 | -20.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,148 | €0 | -€1,148 | -100% |
| Distributable reserves | 133 | €1,148 | €0 | -€1,148 | -100% |
| Profit (loss) carried forward | 14 | -€5,588 | -€5,143 | +€446 | +8.0% |
| Amounts payable | 17/49 | €71,902 | €58,052 | -€13,850 | -19.3% |
| Amounts payable after more than one year | 17 | €32,481 | €20,382 | -€12,099 | -37.3% |
| Financial debts | 170/4 | €32,481 | €20,382 | -€12,099 | -37.3% |
| Amounts payable within one year | 42/48 | €39,421 | €37,670 | -€1,751 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €11,534 | €12,099 | +€565 | +4.9% |
| Trade debts | 44 | €4,447 | €1,253 | -€3,194 | -71.8% |
| Suppliers | 440/4 | €4,447 | €1,253 | -€3,194 | -71.8% |
| Taxes, remuneration and social security | 45 | €1,675 | €5,081 | +€3,406 | +203% |
| Taxes | 450/3 | €1,675 | €5,081 | +€3,406 | +203% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,764 | €19,237 | -€2,528 | -11.6% |
| Non-recurring operating income | 76A | - | €338 | +€338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,457 | €13,667 | -€790 | -5.5% |
| Other operating charges | 640/8 | €849 | €898 | +€48 | +5.7% |
| Gross operating margin | 9900 | €12,450 | €16,073 | +€3,622 | +29.1% |
| Operating profit (loss) | 9901 | -€2,857 | €1,508 | +€4,365 | |
| Financial income | 75/76B | €91 | €0 | -€90 | -99.8% |
| Recurring financial income | 75 | €91 | €0 | -€90 | -99.8% |
| Financial charges | 65/66B | €2,649 | €2,079 | -€570 | -21.5% |
| Recurring financial charges | 65 | €2,649 | €2,079 | -€570 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,415 | -€571 | +€4,844 | +89.5% |
| Income taxes | 67/77 | €173 | €131 | -€42 | -24.3% |
| Profit (loss) for the period | 9904 | -€5,588 | -€702 | +€4,886 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,588 | -€702 | +€4,886 | +87.4% |
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 15 October 2026 via checked.be.