JuLa Consulting: what changed
Two fiscal 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.
JuLa Consulting
Largest movements
- Cash +€12,658
up €12,658 (+31.3%), from €40,450 to €53,108
mainly Net result for the year (+€15,276) and Depreciation (+€1,897)
- Receivables within one year +€3,794
up €3,794 (+37.7%), from €10,061 to €13,855
of which Trade receivables: +€3,919
- Tangible fixed assets -€1,897
down €1,897 (-35.3%), from €5,372 to €3,475
of which Furniture and vehicles: -€1,017
- Reserves +€15,276
up €15,276 (+45.2%), from €33,780 to €49,056
- Tax, wage and social debts -€1,202
down €1,202 (-5.9%), from €20,494 to €19,292
- Trade debts +€739
up €739 (+469.0%), from €158 to €896
- Gross operating margin -€5,145
down €5,145 (-16.8%), from €30,604 to €25,460
- Financial charges -€3,495
down €3,495 (-72.5%), from €4,820 to €1,325
of which Non-recurring financial charges: -€3,239
- Taxes -€638
down €638 (-9.2%), from €6,939 to €6,302
- Other operating charges +€406
up €406 (+159.6%), from €254 to €660
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 | €56,000 | €70,557 | +€14,558 | +26.0% |
| Fixed assets | 21/28 | €5,372 | €3,475 | -€1,897 | -35.3% |
| Tangible fixed assets | 22/27 | €5,372 | €3,475 | -€1,897 | -35.3% |
| Land and buildings | 22 | €1,837 | €1,588 | -€249 | -13.6% |
| Plant, machinery and equipment | 23 | €1,502 | €872 | -€630 | -42.0% |
| Furniture and vehicles | 24 | €2,032 | €1,015 | -€1,017 | -50.1% |
| Current assets | 29/58 | €50,628 | €67,082 | +€16,455 | +32.5% |
| Amounts receivable within one year | 40/41 | €10,061 | €13,855 | +€3,794 | +37.7% |
| Trade receivables | 40 | €9,936 | €13,855 | +€3,919 | +39.4% |
| Other amounts receivable | 41 | €125 | €0 | -€125 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,450 | €53,108 | +€12,658 | +31.3% |
| Deferred charges and accrued income | 490/1 | €117 | €119 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €56,000 | €70,557 | +€14,558 | +26.0% |
| Equity | 10/15 | €34,780 | €50,056 | +€15,276 | +43.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,780 | €49,056 | +€15,276 | +45.2% |
| Distributable reserves | 133 | €33,780 | €49,056 | +€15,276 | +45.2% |
| Amounts payable | 17/49 | €21,219 | €20,501 | -€718 | -3.4% |
| Amounts payable within one year | 42/48 | €20,933 | €20,501 | -€432 | -2.1% |
| Trade debts | 44 | €158 | €896 | +€739 | +469.0% |
| Suppliers | 440/4 | €158 | €896 | +€739 | +469.0% |
| Taxes, remuneration and social security | 45 | €20,494 | €19,292 | -€1,202 | -5.9% |
| Taxes | 450/3 | €20,494 | €19,292 | -€1,202 | -5.9% |
| Other amounts payable | 47/48 | €281 | €313 | +€32 | +11.2% |
| Accrued charges and deferred income | 492/3 | €286 | €0 | -€286 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,842 | €1,897 | +€55 | +3.0% |
| Other operating charges | 640/8 | €254 | €660 | +€406 | +159.6% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €30,604 | €25,460 | -€5,145 | -16.8% |
| Operating profit (loss) | 9901 | €28,508 | €22,902 | -€5,606 | -19.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,820 | €1,325 | -€3,495 | -72.5% |
| Recurring financial charges | 65 | €1,581 | €1,325 | -€256 | -16.2% |
| Non-recurring financial charges | 66B | €3,239 | - | -€3,239 | |
| Profit (loss) for the period before taxes | 9903 | €23,689 | €21,577 | -€2,111 | -8.9% |
| Income taxes | 67/77 | €6,939 | €6,302 | -€638 | -9.2% |
| Profit (loss) for the period | 9904 | €16,749 | €15,276 | -€1,473 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,749 | €15,276 | -€1,473 | -8.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.