JuL&S: 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.
JuL&S
Largest movements
- Receivables within one year -€9,129
down €9,129 (-95.2%), from €9,584 to €455
of which Trade receivables: -€9,584
- Cash +€6,999
up €6,999 (+33.0%), from €21,202 to €28,201
mainly Receivables within one year (+€9,129) and Net result for the year (+€3,784)
- Tangible fixed assets +€3,823
up €3,823 (+95.2%), from €4,014 to €7,837
- Deferred charges and accrued income -€888
no longer reported in 2025 (was €888)
- Profit (loss) carried forward +€3,784
up €3,784 (+22.5%), from €16,811 to €20,595
- Tax, wage and social debts -€2,450
down €2,450 (-24.3%), from €10,077 to €7,627
of which Taxes: -€2,473
- Turnover -€91,547
no longer reported in 2025 (was €91,547)
- Purchases and services -€82,325
no longer reported in 2025 (was €82,325)
- Gross operating margin -€4,084
down €4,084 (-31.8%), from €12,858 to €8,774
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 | €35,688 | €36,494 | +€805 | +2.3% |
| Fixed assets | 21/28 | €4,014 | €7,837 | +€3,823 | +95.2% |
| Tangible fixed assets | 22/27 | €4,014 | €7,837 | +€3,823 | +95.2% |
| Furniture and vehicles | 24 | €4,014 | €7,837 | +€3,823 | +95.2% |
| Current assets | 29/58 | €31,674 | €28,656 | -€3,018 | -9.5% |
| Amounts receivable within one year | 40/41 | €9,584 | €455 | -€9,129 | -95.2% |
| Trade receivables | 40 | €9,584 | - | -€9,584 | |
| Other amounts receivable | 41 | - | €455 | +€455 | |
| Cash at bank and in hand | 54/58 | €21,202 | €28,201 | +€6,999 | +33.0% |
| Deferred charges and accrued income | 490/1 | €888 | - | -€888 | |
| Total equity and liabilities | 10/49 | €35,688 | €36,494 | +€805 | +2.3% |
| Equity | 10/15 | €21,811 | €25,595 | +€3,784 | +17.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,811 | €20,595 | +€3,784 | +22.5% |
| Amounts payable | 17/49 | €13,877 | €10,899 | -€2,978 | -21.5% |
| Amounts payable within one year | 42/48 | €13,877 | €10,899 | -€2,978 | -21.5% |
| Trade debts | 44 | €2,497 | €2,153 | -€344 | -13.8% |
| Suppliers | 440/4 | €2,497 | €2,153 | -€344 | -13.8% |
| Taxes, remuneration and social security | 45 | €10,077 | €7,627 | -€2,450 | -24.3% |
| Taxes | 450/3 | €7,158 | €4,685 | -€2,473 | -34.5% |
| Remuneration and social security | 454/9 | €2,919 | €2,942 | +€23 | +0.8% |
| Other amounts payable | 47/48 | €1,304 | €1,119 | -€185 | -14.2% |
| Turnover | 70 | €91,547 | - | -€91,547 | |
| Goods, raw materials, services and sundry goods | 60/61 | €82,325 | - | -€82,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,964 | €2,168 | +€204 | +10.4% |
| Other operating charges | 640/8 | €974 | €1,128 | +€154 | +15.8% |
| Gross operating margin | 9900 | €12,858 | €8,774 | -€4,084 | -31.8% |
| Operating profit (loss) | 9901 | €9,920 | €5,478 | -€4,442 | -44.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €458 | €150 | -€308 | -67.2% |
| Recurring financial charges | 65 | €458 | €150 | -€308 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €9,462 | €5,328 | -€4,134 | -43.7% |
| Income taxes | 67/77 | €2,178 | €1,545 | -€633 | -29.1% |
| Profit (loss) for the period | 9904 | €7,285 | €3,784 | -€3,501 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,285 | €3,784 | -€3,501 | -48.1% |
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 11 October 2026 via checked.be.