JULES GRAPHIC DESIGN: 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 GRAPHIC DESIGN
Largest movements
- Receivables within one year -€12,341
down €12,341 (-23.1%), from €53,425 to €41,083
of which Trade receivables: -€12,401
- Tangible fixed assets -€2,858
down €2,858 (-25.3%), from €11,285 to €8,427
of which Plant, machinery and equipment: -€2,473
- Reserves +€47,349
up €47,349 (+2,553%), from €1,855 to €49,204
- Other debts -€32,642
down €32,642 (-37.0%), from €88,151 to €55,509
- Trade debts -€18,993
down €18,993 (-82.5%), from €23,036 to €4,042
- Tax, wage and social debts -€11,266
down €11,266 (-68.5%), from €16,440 to €5,174
- Gross operating margin -€9,615
down €9,615 (-12.5%), from €76,931 to €67,316
- Taxes -€7,799
down €7,799 (-36.7%), from €21,227 to €13,429
- Financial income -€5,024
down €5,024 (-77.4%), from €6,493 to €1,469
- Depreciation +€3,743
up €3,743 (+108%), from €3,467 to €7,210
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 | €154,032 | €138,480 | -€15,552 | -10.1% |
| Fixed assets | 21/28 | €13,785 | €11,495 | -€2,290 | -16.6% |
| Tangible fixed assets | 22/27 | €11,285 | €8,427 | -€2,858 | -25.3% |
| Plant, machinery and equipment | 23 | €5,589 | €3,116 | -€2,473 | -44.2% |
| Furniture and vehicles | 24 | €5,696 | €5,311 | -€385 | -6.8% |
| Financial fixed assets | 28 | €2,500 | €3,068 | +€568 | +22.7% |
| Current assets | 29/58 | €140,247 | €126,984 | -€13,262 | -9.5% |
| Amounts receivable within one year | 40/41 | €53,425 | €41,083 | -€12,341 | -23.1% |
| Trade receivables | 40 | €53,425 | €41,024 | -€12,401 | -23.2% |
| Other amounts receivable | 41 | €0 | €59 | +€59 | |
| Cash at bank and in hand | 54/58 | €86,397 | €85,356 | -€1,041 | -1.2% |
| Deferred charges and accrued income | 490/1 | €425 | €545 | +€120 | +28.3% |
| Total equity and liabilities | 10/49 | €154,032 | €138,480 | -€15,552 | -10.1% |
| Equity | 10/15 | €20,405 | €67,754 | +€47,349 | +232% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €49,204 | +€47,349 | +2,553% |
| Distributable reserves | 133 | €1,855 | €49,204 | +€47,349 | +2,553% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €133,627 | €70,726 | -€62,901 | -47.1% |
| Amounts payable within one year | 42/48 | €127,627 | €64,726 | -€62,901 | -49.3% |
| Trade debts | 44 | €23,036 | €4,042 | -€18,993 | -82.5% |
| Suppliers | 440/4 | €23,036 | €4,042 | -€18,993 | -82.5% |
| Taxes, remuneration and social security | 45 | €16,440 | €5,174 | -€11,266 | -68.5% |
| Taxes | 450/3 | €16,440 | €5,174 | -€11,266 | -68.5% |
| Other amounts payable | 47/48 | €88,151 | €55,509 | -€32,642 | -37.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,467 | €7,210 | +€3,743 | +108% |
| Other operating charges | 640/8 | €644 | €665 | +€21 | +3.3% |
| Gross operating margin | 9900 | €76,931 | €67,316 | -€9,615 | -12.5% |
| Operating profit (loss) | 9901 | €72,821 | €59,441 | -€13,380 | -18.4% |
| Financial income | 75/76B | €6,493 | €1,469 | -€5,024 | -77.4% |
| Recurring financial income | 75 | €6,493 | €1,469 | -€5,024 | -77.4% |
| Financial charges | 65/66B | €327 | €132 | -€195 | -59.7% |
| Recurring financial charges | 65 | €327 | €132 | -€195 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €78,987 | €60,778 | -€18,208 | -23.1% |
| Income taxes | 67/77 | €21,227 | €13,429 | -€7,799 | -36.7% |
| Profit (loss) for the period | 9904 | €57,759 | €47,349 | -€10,410 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,759 | €47,349 | -€10,410 | -18.0% |
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 30 October 2026 via checked.be.