JULES ARTHUR: what changed
What changed
JULES ARTHUR
filed annual accounts (NBB)
Net result for the year
€3,438
2024 · €7,518-€4,080
Equity
€41,336
2024 · €37,898+€3,438
Cash
€16,592
2024 · €13,898+€2,694
Balance sheet total
€187,950
2024 · €194,986-€7,036
Largest movements
Assets
- Tangible fixed assets -€10,210
down €10,210 (-6.4%), from €159,502 to €149,292
- Cash +€2,694
up €2,694 (+19.4%), from €13,898 to €16,592
mainly Depreciation (+€10,210) and Net result for the year (+€3,438)
Equity and liabilities
- Debts after one year -€12,472
down €12,472 (-10.3%), from €120,707 to €108,235
- Profit (loss) carried forward +€3,438
up €3,438 (+17.8%), from €19,298 to €22,736
Income statement
- Gross operating margin -€3,808
down €3,808 (-16.7%), from €22,760 to €18,952
- Financial charges +€1,569
up €1,569 (+67.9%), from €2,310 to €3,878
- Taxes -€1,360
down €1,360 (-54.3%), from €2,506 to €1,146
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
€7,518
Gross operating margin
-€3,808
Depreciation
-€165
Other operating charges
-€12
Financial income
+€115
Financial charges
-€1,569
Taxes
+€1,360
Result 2025
€3,438
raises the resultlowers the result
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
+€15,059
Investment
-€84
Financing
-€12,280
Cash 2024
€13,898
From operations (derived)
+€15,059
Net result for the year
+€3,438
Depreciation
+€10,210
Receivables within one year
-€394
Deferred charges and accrued income
-€1
Trade debts
+€34
Tax, wage and social debts
+€513
Other debts
+€1,259
Investment (derived)
-€84
Current investments
-€84
Financing
-€12,280
Debts after one year
-€12,472
Current portion of long-term debt
+€192
Cash 2025
€16,592
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,986 | €187,950 | -€7,036 | -3.6% |
| Fixed assets | 21/28 | €159,502 | €149,292 | -€10,210 | -6.4% |
| Tangible fixed assets | 22/27 | €159,502 | €149,292 | -€10,210 | -6.4% |
| Land and buildings | 22 | €159,502 | €149,292 | -€10,210 | -6.4% |
| Current assets | 29/58 | €35,484 | €38,657 | +€3,173 | +8.9% |
| Amounts receivable within one year | 40/41 | €1,496 | €1,890 | +€394 | +26.4% |
| Other amounts receivable | 41 | €1,496 | €1,890 | +€394 | +26.4% |
| Current investments | 50/53 | €20,003 | €20,087 | +€84 | +0.4% |
| Cash at bank and in hand | 54/58 | €13,898 | €16,592 | +€2,694 | +19.4% |
| Deferred charges and accrued income | 490/1 | €87 | €88 | +€1 | +0.6% |
| Total equity and liabilities | 10/49 | €194,986 | €187,950 | -€7,036 | -3.6% |
| Equity | 10/15 | €37,898 | €41,336 | +€3,438 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,298 | €22,736 | +€3,438 | +17.8% |
| Amounts payable | 17/49 | €157,087 | €146,613 | -€10,474 | -6.7% |
| Amounts payable after more than one year | 17 | €120,707 | €108,235 | -€12,472 | -10.3% |
| Financial debts | 170/4 | €120,707 | €108,235 | -€12,472 | -10.3% |
| Amounts payable within one year | 42/48 | €36,381 | €38,379 | +€1,998 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €12,280 | €12,472 | +€192 | +1.6% |
| Trade debts | 44 | - | €34 | +€34 | |
| Suppliers | 440/4 | - | €34 | +€34 | |
| Taxes, remuneration and social security | 45 | - | €513 | +€513 | |
| Taxes | 450/3 | - | €513 | +€513 | |
| Other amounts payable | 47/48 | €24,100 | €25,360 | +€1,259 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,044 | €10,210 | +€165 | +1.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €22,760 | €18,952 | -€3,808 | -16.7% |
| Operating profit (loss) | 9901 | €12,328 | €8,343 | -€3,986 | -32.3% |
| Financial income | 75/76B | €5 | €120 | +€115 | +2,315% |
| Recurring financial income | 75 | €5 | €120 | +€115 | +2,315% |
| Financial charges | 65/66B | €2,310 | €3,878 | +€1,569 | +67.9% |
| Recurring financial charges | 65 | €2,310 | €3,878 | +€1,569 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €10,023 | €4,584 | -€5,439 | -54.3% |
| Income taxes | 67/77 | €2,506 | €1,146 | -€1,360 | -54.3% |
| Profit (loss) for the period | 9904 | €7,518 | €3,438 | -€4,080 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,518 | €3,438 | -€4,080 | -54.3% |
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 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.