JULES & JULIA: 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 & JULIA
Largest movements
- Tangible fixed assets -€17,557
down €17,557 (-31.8%), from €55,171 to €37,614
- Receivables within one year -€13,134
down €13,134 (-10.9%), from €120,719 to €107,585
of which Trade receivables: -€7,605
- Cash +€10,392
up €10,392 (+61.7%), from €16,832 to €27,224
mainly Depreciation (+€17,557) and Receivables within one year (+€13,134)
- Debts after one year -€33,036
down €33,036 (-33.0%), from €100,007 to €66,970
- Other debts +€10,000
new in 2026: €10,000
- Tax, wage and social debts +€5,825
up €5,825 (+131%), from €4,441 to €10,266
of which Taxes: +€5,825
- Trade debts -€3,962
down €3,962 (-54.4%), from €7,282 to €3,320
- Short-term financial debts -€2,559
down €2,559 (-29.0%), from €8,825 to €6,266
- Gross operating margin -€5,920
down €5,920 (-13.4%), from €44,022 to €38,102
- Taxes -€1,104
down €1,104 (-20.6%), from €5,353 to €4,249
- Depreciation -€680
down €680 (-3.7%), from €18,237 to €17,557
- Financial charges +€506
up €506 (+10.5%), from €4,829 to €5,334
- Financial income +€465
up €465 (+21.5%), from €2,163 to €2,629
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,567 | €173,445 | -€20,122 | -10.4% |
| Fixed assets | 21/28 | €55,171 | €37,614 | -€17,557 | -31.8% |
| Tangible fixed assets | 22/27 | €55,171 | €37,614 | -€17,557 | -31.8% |
| Furniture and vehicles | 24 | €55,171 | €37,614 | -€17,557 | -31.8% |
| Current assets | 29/58 | €138,396 | €135,831 | -€2,565 | -1.9% |
| Amounts receivable within one year | 40/41 | €120,719 | €107,585 | -€13,134 | -10.9% |
| Trade receivables | 40 | €33,860 | €26,255 | -€7,605 | -22.5% |
| Other amounts receivable | 41 | €86,859 | €81,330 | -€5,529 | -6.4% |
| Cash at bank and in hand | 54/58 | €16,832 | €27,224 | +€10,392 | +61.7% |
| Deferred charges and accrued income | 490/1 | €845 | €1,022 | +€177 | +21.0% |
| Total equity and liabilities | 10/49 | €193,567 | €173,445 | -€20,122 | -10.4% |
| Equity | 10/15 | €38,031 | €40,587 | +€2,556 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,431 | €21,987 | +€2,556 | +13.2% |
| Distributable reserves | 133 | €19,431 | €21,987 | +€2,556 | +13.2% |
| Amounts payable | 17/49 | €155,536 | €132,858 | -€22,678 | -14.6% |
| Amounts payable after more than one year | 17 | €100,007 | €66,970 | -€33,036 | -33.0% |
| Financial debts | 170/4 | €100,007 | €66,970 | -€33,036 | -33.0% |
| Amounts payable within one year | 42/48 | €55,008 | €65,588 | +€10,580 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €34,459 | €35,736 | +€1,276 | +3.7% |
| Financial debts | 43 | €8,825 | €6,266 | -€2,559 | -29.0% |
| Credit institutions | 430/8 | €8,825 | €6,266 | -€2,559 | -29.0% |
| Trade debts | 44 | €7,282 | €3,320 | -€3,962 | -54.4% |
| Suppliers | 440/4 | €7,282 | €3,320 | -€3,962 | -54.4% |
| Taxes, remuneration and social security | 45 | €4,441 | €10,266 | +€5,825 | +131% |
| Taxes | 450/3 | €1,941 | €7,766 | +€5,825 | +300% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €522 | €300 | -€221 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,237 | €17,557 | -€680 | -3.7% |
| Other operating charges | 640/8 | €889 | €1,035 | +€146 | +16.5% |
| Gross operating margin | 9900 | €44,022 | €38,102 | -€5,920 | -13.4% |
| Operating profit (loss) | 9901 | €24,896 | €19,510 | -€5,386 | -21.6% |
| Financial income | 75/76B | €2,163 | €2,629 | +€465 | +21.5% |
| Recurring financial income | 75 | €2,163 | €2,629 | +€465 | +21.5% |
| Financial charges | 65/66B | €4,829 | €5,334 | +€506 | +10.5% |
| Recurring financial charges | 65 | €4,829 | €5,334 | +€506 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €22,231 | €16,804 | -€5,427 | -24.4% |
| Income taxes | 67/77 | €5,353 | €4,249 | -€1,104 | -20.6% |
| Profit (loss) for the period | 9904 | €16,878 | €12,556 | -€4,323 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,878 | €12,556 | -€4,323 | -25.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.