Julélot: 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.
Julélot
Largest movements
- Cash +€50,100
up €50,100 (+98.2%), from €51,026 to €101,126
mainly Net result for the year (+€42,953) and Tax, wage and social debts (+€12,977)
- Tangible fixed assets +€4,560
new in 2025: €4,560
of which Plant, machinery and equipment: +€2,738
- Receivables within one year +€2,669
up €2,669 (+23.6%), from €11,331 to €14,000
of which Trade receivables: +€2,821
- Reserves +€42,953
up €42,953 (+121.5%), from €35,352 to €78,305
- Tax, wage and social debts +€12,977
up €12,977 (+69.8%), from €18,586 to €31,563
- Gross operating margin +€10,597
up €10,597 (+22.6%), from €46,917 to €57,514
- Taxes +€2,825
up €2,825 (+27.5%), from €10,254 to €13,079
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.
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 | €62,504 | €119,840 | +€57,336 | +91.7% |
| Fixed assets | 21/28 | - | €4,560 | +€4,560 | |
| Tangible fixed assets | 22/27 | - | €4,560 | +€4,560 | |
| Plant, machinery and equipment | 23 | - | €2,738 | +€2,738 | |
| Furniture and vehicles | 24 | - | €1,822 | +€1,822 | |
| Current assets | 29/58 | €62,504 | €115,279 | +€52,775 | +84.4% |
| Amounts receivable within one year | 40/41 | €11,331 | €14,000 | +€2,669 | +23.6% |
| Trade receivables | 40 | €11,179 | €14,000 | +€2,821 | +25.2% |
| Other amounts receivable | 41 | €153 | €0 | -€153 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,026 | €101,126 | +€50,100 | +98.2% |
| Deferred charges and accrued income | 490/1 | €147 | €153 | +€7 | +4.6% |
| Total equity and liabilities | 10/49 | €62,504 | €119,840 | +€57,336 | +91.7% |
| Equity | 10/15 | €38,352 | €81,305 | +€42,953 | +112.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,352 | €78,305 | +€42,953 | +121.5% |
| Distributable reserves | 133 | €35,352 | €78,305 | +€42,953 | +121.5% |
| Amounts payable | 17/49 | €24,152 | €38,535 | +€14,383 | +59.6% |
| Amounts payable within one year | 42/48 | €24,152 | €38,535 | +€14,383 | +59.6% |
| Trade debts | 44 | €348 | €598 | +€251 | +72.2% |
| Suppliers | 440/4 | €348 | €598 | +€251 | +72.2% |
| Taxes, remuneration and social security | 45 | €18,586 | €31,563 | +€12,977 | +69.8% |
| Taxes | 450/3 | €18,586 | €31,563 | +€12,977 | +69.8% |
| Other amounts payable | 47/48 | €5,219 | €6,374 | +€1,155 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €556 | +€556 | |
| Other operating charges | 640/8 | €426 | €338 | -€89 | -20.8% |
| Gross operating margin | 9900 | €46,917 | €57,514 | +€10,597 | +22.6% |
| Operating profit (loss) | 9901 | €46,490 | €56,621 | +€10,130 | +21.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2000.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2000.0% |
| Financial charges | 65/66B | €884 | €589 | -€295 | -33.4% |
| Recurring financial charges | 65 | €884 | €589 | -€295 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €45,606 | €56,032 | +€10,426 | +22.9% |
| Income taxes | 67/77 | €10,254 | €13,079 | +€2,825 | +27.5% |
| Profit (loss) for the period | 9904 | €35,352 | €42,953 | +€7,601 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,352 | €42,953 | +€7,601 | +21.5% |
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 11 October 2026 via checked.be.