JULEIGHT: 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.
JULEIGHT
Largest movements
- Cash -€34,215
down €34,215 (-84.3%), from €40,594 to €6,379
mainly Net result for the year (-€50,153) and Trade debts (-€13,325)
- Receivables within one year +€12,802
up €12,802 (+48.6%), from €26,348 to €39,150
of which Other amounts receivable: +€17,648
- Tangible fixed assets -€5,519
down €5,519 (-33.3%), from €16,557 to €11,038
- Profit (loss) carried forward -€50,153
down €50,153 (-495.8%), from -€10,116 to -€60,269
- Tax, wage and social debts +€35,474
up €35,474 (+98.4%), from €36,064 to €71,538
of which Remuneration and social security: +€31,690
- Trade debts -€13,325
down €13,325 (-72.7%), from €18,332 to €5,007
- Current portion of long-term debt +€4,872
new in 2024: €4,872
- Debts after one year -€3,800
down €3,800 (-20.3%), from €18,759 to €14,959
- Gross operating margin -€48,269
down €48,269 (-49.7%), from €97,214 to €48,945
- Staff costs -€6,007
down €6,007 (-6.1%), from €98,090 to €92,083
- Taxes -€2,060
no longer reported in 2024 (was €2,060)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,499 | €56,567 | -€26,932 | -32.3% |
| Fixed assets | 21/28 | €16,557 | €11,038 | -€5,519 | -33.3% |
| Tangible fixed assets | 22/27 | €16,557 | €11,038 | -€5,519 | -33.3% |
| Furniture and vehicles | 24 | €16,557 | €11,038 | -€5,519 | -33.3% |
| Current assets | 29/58 | €66,942 | €45,529 | -€21,413 | -32.0% |
| Amounts receivable within one year | 40/41 | €26,348 | €39,150 | +€12,802 | +48.6% |
| Trade receivables | 40 | €26,348 | €21,502 | -€4,846 | -18.4% |
| Other amounts receivable | 41 | - | €17,648 | +€17,648 | |
| Cash at bank and in hand | 54/58 | €40,594 | €6,379 | -€34,215 | -84.3% |
| Total equity and liabilities | 10/49 | €83,499 | €56,567 | -€26,932 | -32.3% |
| Equity | 10/15 | €10,344 | -€39,809 | -€50,153 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€10,116 | -€60,269 | -€50,153 | -495.8% |
| Amounts payable | 17/49 | €73,155 | €96,376 | +€23,221 | +31.7% |
| Amounts payable after more than one year | 17 | €18,759 | €14,959 | -€3,800 | -20.3% |
| Financial debts | 170/4 | €18,759 | €14,959 | -€3,800 | -20.3% |
| Amounts payable within one year | 42/48 | €54,396 | €81,417 | +€27,021 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,872 | +€4,872 | |
| Trade debts | 44 | €18,332 | €5,007 | -€13,325 | -72.7% |
| Suppliers | 440/4 | €18,332 | €5,007 | -€13,325 | -72.7% |
| Taxes, remuneration and social security | 45 | €36,064 | €71,538 | +€35,474 | +98.4% |
| Taxes | 450/3 | €1,385 | €5,169 | +€3,784 | +273.2% |
| Remuneration and social security | 454/9 | €34,679 | €66,369 | +€31,690 | +91.4% |
| Remuneration, social security and pensions | 62 | €98,090 | €92,083 | -€6,007 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,519 | €5,519 | = | 0.0% |
| Other operating charges | 640/8 | €1,169 | €515 | -€654 | -55.9% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €97,214 | €48,945 | -€48,269 | -49.7% |
| Operating profit (loss) | 9901 | -€7,564 | -€49,235 | -€41,671 | -550.9% |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €1,002 | €918 | -€84 | -8.4% |
| Recurring financial charges | 65 | €1,002 | €918 | -€84 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,521 | -€50,153 | -€41,632 | -488.6% |
| Income taxes | 67/77 | €2,060 | - | -€2,060 | |
| Profit (loss) for the period | 9904 | -€10,581 | -€50,153 | -€39,572 | -374.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,581 | -€50,153 | -€39,572 | -374.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.