JULES C .: 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.
JULES C .
Largest movements
- Tangible fixed assets +€67,457
up €67,457 (+2559.5%), from €2,636 to €70,092
of which Furniture and vehicles: +€67,515
- Cash +€62,759
up €62,759 (+1090.1%), from €5,757 to €68,517
mainly Net result for the year (+€102,179) and Other debts (+€64,425)
- Receivables within one year +€45,246
up €45,246 (+2919.1%), from €1,550 to €46,796
of which Trade receivables: +€45,246
- Profit (loss) carried forward +€102,179
up €102,179 (+50.1%), from -€203,876 to -€101,697
- Other debts +€64,425
up €64,425 (+32.2%), from €200,370 to €264,794
- Tax, wage and social debts +€7,285
up €7,285 (+3493.4%), from €209 to €7,493
- Trade debts +€2,412
up €2,412 (+27.2%), from €8,883 to €11,295
- Gross operating margin +€112,615
up €112,615, from -€3,334 to €109,281
- Depreciation +€5,058
up €5,058 (+439.2%), from €1,152 to €6,209
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 | €11,818 | €188,146 | +€176,327 | +1492.0% |
| Fixed assets | 21/28 | €2,636 | €70,092 | +€67,457 | +2559.5% |
| Tangible fixed assets | 22/27 | €2,636 | €70,092 | +€67,457 | +2559.5% |
| Plant, machinery and equipment | 23 | €2,636 | €2,577 | -€58 | -2.2% |
| Furniture and vehicles | 24 | - | €67,515 | +€67,515 | |
| Current assets | 29/58 | €9,183 | €118,053 | +€108,870 | +1185.6% |
| Amounts receivable within one year | 40/41 | €1,550 | €46,796 | +€45,246 | +2919.1% |
| Trade receivables | 40 | - | €45,246 | +€45,246 | |
| Other amounts receivable | 41 | €1,550 | €1,550 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,757 | €68,517 | +€62,759 | +1090.1% |
| Deferred charges and accrued income | 490/1 | €1,876 | €2,740 | +€864 | +46.1% |
| Total equity and liabilities | 10/49 | €11,818 | €188,146 | +€176,327 | +1492.0% |
| Equity | 10/15 | -€197,676 | -€95,497 | +€102,179 | +51.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,876 | -€101,697 | +€102,179 | +50.1% |
| Amounts payable | 17/49 | €209,494 | €283,642 | +€74,148 | +35.4% |
| Amounts payable within one year | 42/48 | €209,461 | €283,582 | +€74,121 | +35.4% |
| Trade debts | 44 | €8,883 | €11,295 | +€2,412 | +27.2% |
| Suppliers | 440/4 | €8,883 | €11,295 | +€2,412 | +27.2% |
| Taxes, remuneration and social security | 45 | €209 | €7,493 | +€7,285 | +3493.4% |
| Taxes | 450/3 | €209 | €7,493 | +€7,285 | +3493.4% |
| Other amounts payable | 47/48 | €200,370 | €264,794 | +€64,425 | +32.2% |
| Accrued charges and deferred income | 492/3 | €33 | €60 | +€27 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,152 | €6,209 | +€5,058 | +439.2% |
| Other operating charges | 640/8 | €655 | €702 | +€47 | +7.1% |
| Gross operating margin | 9900 | -€3,334 | €109,281 | +€112,615 | |
| Operating profit (loss) | 9901 | -€5,141 | €102,370 | +€107,511 | |
| Financial charges | 65/66B | €162 | €191 | +€29 | +17.7% |
| Recurring financial charges | 65 | €162 | €191 | +€29 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,303 | €102,179 | +€107,482 | |
| Profit (loss) for the period | 9904 | -€5,303 | €102,179 | +€107,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,303 | €102,179 | +€107,482 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.