JULARD: 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.
JULARD
Largest movements
- Receivables within one year +€37,049
up €37,049 (+2821.7%), from €1,313 to €38,362
- Financial fixed assets +€25,000
new in 2025: €25,000
- Other debts +€65,050
up €65,050 (+1182.7%), from €5,500 to €70,550
- Profit (loss) carried forward -€3,187
down €3,187 (-36.6%), from -€8,713 to -€11,901
- Trade debts +€946
up €946 (+118.0%), from €802 to €1,748
- Financial charges +€425
up €425 (+402.5%), from €106 to €531
- Other operating charges -€86
down €86 (-14.0%), from €613 to €528
- Gross operating margin -€45
down €45 (-2.2%), from -€2,083 to -€2,129
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 | €2,788 | €65,397 | +€62,609 | +2245.8% |
| Fixed assets | 21/28 | - | €25,000 | +€25,000 | |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €2,788 | €40,397 | +€37,609 | +1349.0% |
| Stocks and contracts in progress | 3 | €1,462 | €1,578 | +€116 | +7.9% |
| Stocks | 30/36 | €1,462 | €1,578 | +€116 | +7.9% |
| Amounts receivable within one year | 40/41 | €1,313 | €38,362 | +€37,049 | +2821.7% |
| Other amounts receivable | 41 | €1,313 | €38,362 | +€37,049 | +2821.7% |
| Cash at bank and in hand | 54/58 | €13 | €457 | +€444 | +3449.8% |
| Total equity and liabilities | 10/49 | €2,788 | €65,397 | +€62,609 | +2245.8% |
| Equity | 10/15 | -€3,713 | -€6,901 | -€3,187 | -85.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,713 | -€11,901 | -€3,187 | -36.6% |
| Amounts payable | 17/49 | €6,501 | €72,298 | +€65,797 | +1012.1% |
| Amounts payable within one year | 42/48 | €6,501 | €72,298 | +€65,797 | +1012.1% |
| Trade debts | 44 | €802 | €1,748 | +€946 | +118.0% |
| Suppliers | 440/4 | €802 | €1,748 | +€946 | +118.0% |
| Taxes, remuneration and social security | 45 | €200 | €0 | -€200 | -100.0% |
| Taxes | 450/3 | €200 | €0 | -€200 | -100.0% |
| Other amounts payable | 47/48 | €5,500 | €70,550 | +€65,050 | +1182.7% |
| Other operating charges | 640/8 | €613 | €528 | -€86 | -14.0% |
| Gross operating margin | 9900 | -€2,083 | -€2,129 | -€45 | -2.2% |
| Operating profit (loss) | 9901 | -€2,697 | -€2,657 | +€40 | +1.5% |
| Financial charges | 65/66B | €106 | €531 | +€425 | +402.5% |
| Recurring financial charges | 65 | €106 | €531 | +€425 | +402.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,802 | -€3,187 | -€385 | -13.7% |
| Profit (loss) for the period | 9904 | -€2,802 | -€3,187 | -€385 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,802 | -€3,187 | -€385 | -13.7% |
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 10 October 2026 via checked.be.