JULES & CO: 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.
JULES & CO
Largest movements
- Stocks and contracts +€4,908
up €4,908 (+44.4%), from €11,046 to €15,953
- Tangible fixed assets -€2,895
down €2,895 (-27.7%), from €10,443 to €7,548
of which Furniture and vehicles: -€1,634
- Deferred charges and accrued income -€955
no longer reported in 2025 (was €955)
- Other debts -€20,680
down €20,680 (-36.8%), from €56,264 to €35,585
- Profit (loss) carried forward +€14,469
up €14,469 (+23.3%), from -€62,111 to -€47,643
- Trade debts +€3,603
up €3,603 (+55.7%), from €6,464 to €10,066
- Accrued charges and deferred income +€2,120
new in 2025: €2,120
- Tax, wage and social debts +€1,592
up €1,592 (+18.6%), from €8,548 to €10,140
of which Taxes: +€1,953
- Gross operating margin +€5,131
up €5,131 (+28.2%), from €18,192 to €23,323
- Staff costs -€2,706
down €2,706 (-44.1%), from €6,139 to €3,434
- Depreciation -€1,661
down €1,661 (-36.5%), from €4,557 to €2,895
- Financial charges +€760
up €760 (+453%), from €168 to €928
- Other operating charges -€252
down €252 (-18.9%), from €1,331 to €1,079
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.
Derived cash bridge
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 | €27,765 | €28,868 | +€1,104 | +4.0% |
| Fixed assets | 21/28 | €11,143 | €8,248 | -€2,895 | -26.0% |
| Tangible fixed assets | 22/27 | €10,443 | €7,548 | -€2,895 | -27.7% |
| Plant, machinery and equipment | 23 | €8,809 | €7,548 | -€1,261 | -14.3% |
| Furniture and vehicles | 24 | €1,634 | - | -€1,634 | |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €16,621 | €20,620 | +€3,999 | +24.1% |
| Stocks and contracts in progress | 3 | €11,046 | €15,953 | +€4,908 | +44.4% |
| Stocks | 30/36 | €11,046 | €15,953 | +€4,908 | +44.4% |
| Cash at bank and in hand | 54/58 | €4,621 | €4,667 | +€46 | +1.0% |
| Deferred charges and accrued income | 490/1 | €955 | - | -€955 | |
| Total equity and liabilities | 10/49 | €27,765 | €28,868 | +€1,104 | +4.0% |
| Equity | 10/15 | -€43,511 | -€29,043 | +€14,469 | +33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,111 | -€47,643 | +€14,469 | +23.3% |
| Amounts payable | 17/49 | €71,276 | €57,911 | -€13,365 | -18.8% |
| Amounts payable within one year | 42/48 | €71,276 | €55,791 | -€15,485 | -21.7% |
| Trade debts | 44 | €6,464 | €10,066 | +€3,603 | +55.7% |
| Suppliers | 440/4 | €6,464 | €10,066 | +€3,603 | +55.7% |
| Taxes, remuneration and social security | 45 | €8,548 | €10,140 | +€1,592 | +18.6% |
| Taxes | 450/3 | €8,186 | €10,140 | +€1,953 | +23.9% |
| Remuneration and social security | 454/9 | €362 | - | -€362 | |
| Other amounts payable | 47/48 | €56,264 | €35,585 | -€20,680 | -36.8% |
| Accrued charges and deferred income | 492/3 | - | €2,120 | +€2,120 | |
| Remuneration, social security and pensions | 62 | €6,139 | €3,434 | -€2,706 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,557 | €2,895 | -€1,661 | -36.5% |
| Other operating charges | 640/8 | €1,331 | €1,079 | -€252 | -18.9% |
| Gross operating margin | 9900 | €18,192 | €23,323 | +€5,131 | +28.2% |
| Operating profit (loss) | 9901 | €6,165 | €15,914 | +€9,749 | +158% |
| Financial charges | 65/66B | €168 | €928 | +€760 | +453% |
| Recurring financial charges | 65 | €168 | €928 | +€760 | +453% |
| Profit (loss) for the period before taxes | 9903 | €5,997 | €14,986 | +€8,989 | +150% |
| Income taxes | 67/77 | €451 | €517 | +€66 | +14.6% |
| Profit (loss) for the period | 9904 | €5,546 | €14,469 | +€8,923 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €5,546 | €14,469 | +€8,923 | +161% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.