JULES: what changed
What changed
JULES
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€1,590
2024 · -€62,509+€60,920
Equity
-€3,151
2024 · -€1,561-€1,590
Cash
€687
2024 · €565+€122
Balance sheet total
€281,207
2024 · €277,218+€3,989
Largest movements
Assets
- Receivables within one year +€29,777
up €29,777 (+31.0%), from €95,913 to €125,690
of which Other amounts receivable: +€18,929
- Tangible fixed assets -€25,910
down €25,910 (-18.1%), from €143,226 to €117,315
of which Land and buildings: -€18,281
Equity and liabilities
- Other debts +€42,846
up €42,846 (+23.6%), from €181,936 to €224,783
- Accrued charges and deferred income -€24,825
down €24,825 (-30.6%), from €81,016 to €56,191
- Trade debts -€6,723
down €6,723 (-66.5%), from €10,107 to €3,384
- Tax, wage and social debts -€5,720
down €5,720 (-100%), from €5,720 to €0
Income statement
- Gross operating margin -€11,739
down €11,739 (-17.7%), from €66,424 to €54,684
- Financial charges +€1,791
up €1,791 (+274%), from €653 to €2,444
- Financial income -€1,436
down €1,436 (-31.1%), from €4,622 to €3,185
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€62,509
Gross operating margin
-€11,739
Other operating charges
+€140
Other operating items
+€75,735
Financial income
-€1,436
Financial charges
-€1,791
Taxes
+€12
Result 2025
-€1,590
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€122
Investment
€0
Financing
€0
Cash 2024
€565
From operations (derived)
+€122
Net result for the year
-€1,590
Depreciation
+€25,910
Receivables within one year
-€29,777
Trade debts
-€6,723
Tax, wage and social debts
-€5,720
Other debts
+€42,846
Accrued charges and deferred income
-€24,825
Cash 2025
€687
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,218 | €281,207 | +€3,989 | +1.4% |
| Fixed assets | 21/28 | €180,740 | €154,830 | -€25,910 | -14.3% |
| Tangible fixed assets | 22/27 | €143,226 | €117,315 | -€25,910 | -18.1% |
| Land and buildings | 22 | €127,967 | €109,686 | -€18,281 | -14.3% |
| Plant, machinery and equipment | 23 | €15,259 | €7,629 | -€7,630 | -50.0% |
| Financial fixed assets | 28 | €37,514 | €37,514 | = | 0.0% |
| Current assets | 29/58 | €96,478 | €126,377 | +€29,899 | +31.0% |
| Amounts receivable within one year | 40/41 | €95,913 | €125,690 | +€29,777 | +31.0% |
| Trade receivables | 40 | €6,900 | €17,748 | +€10,848 | +157% |
| Other amounts receivable | 41 | €89,013 | €107,942 | +€18,929 | +21.3% |
| Cash at bank and in hand | 54/58 | €565 | €687 | +€122 | +21.6% |
| Total equity and liabilities | 10/49 | €277,218 | €281,207 | +€3,989 | +1.4% |
| Equity | 10/15 | -€1,561 | -€3,151 | -€1,590 | -102% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€51,561 | -€53,151 | -€1,590 | -3.1% |
| Amounts payable | 17/49 | €278,779 | €284,357 | +€5,579 | +2.0% |
| Amounts payable within one year | 42/48 | €197,763 | €228,167 | +€30,403 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,107 | €3,384 | -€6,723 | -66.5% |
| Suppliers | 440/4 | €10,107 | €3,384 | -€6,723 | -66.5% |
| Taxes, remuneration and social security | 45 | €5,720 | €0 | -€5,720 | -100% |
| Taxes | 450/3 | €5,720 | €0 | -€5,720 | -100% |
| Other amounts payable | 47/48 | €181,936 | €224,783 | +€42,846 | +23.6% |
| Accrued charges and deferred income | 492/3 | €81,016 | €56,191 | -€24,825 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,910 | €25,910 | = | 0.0% |
| Other operating charges | 640/8 | €11,057 | €10,917 | -€140 | -1.3% |
| Non-recurring operating charges | 66A | €96,047 | €20,313 | -€75,735 | -78.9% |
| Gross operating margin | 9900 | €66,424 | €54,684 | -€11,739 | -17.7% |
| Operating profit (loss) | 9901 | -€66,590 | -€2,455 | +€64,135 | +96.3% |
| Financial income | 75/76B | €4,622 | €3,185 | -€1,436 | -31.1% |
| Recurring financial income | 75 | €4,622 | €3,185 | -€1,436 | -31.1% |
| Financial charges | 65/66B | €653 | €2,444 | +€1,791 | +274% |
| Recurring financial charges | 65 | €653 | €2,444 | +€1,791 | +274% |
| Profit (loss) for the period before taxes | 9903 | -€62,621 | -€1,714 | +€60,908 | +97.3% |
| Income taxes | 67/77 | -€112 | -€124 | -€12 | -10.5% |
| Profit (loss) for the period | 9904 | -€62,509 | -€1,590 | +€60,920 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,509 | -€1,590 | +€60,920 | +97.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.