Juleste Consulting: 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.
Juleste Consulting
Largest movements
- Cash +€813,026
up €813,026 (+612.6%), from €132,708 to €945,734
mainly Current investments (+€750,000) and Other debts (+€499,240)
- Current investments -€750,000
no longer reported in 2025 (was €750,000)
- Other debts +€499,240
up €499,240 (+11738.5%), from €4,253 to €503,493
- Profit (loss) carried forward -€409,460
down €409,460 (-75.6%), from €541,453 to €131,993
- Reserves -€47,254
down €47,254 (-12.9%), from €365,704 to €318,450
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Gross operating margin -€33,657
down €33,657 (-20.0%), from €168,706 to €135,049
- Taxes -€6,995
down €6,995 (-17.8%), from €39,271 to €32,275
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 | €928,384 | €982,708 | +€54,324 | +5.9% |
| Fixed assets | 21/28 | €33,176 | €32,824 | -€352 | -1.1% |
| Tangible fixed assets | 22/27 | €33,176 | €31,823 | -€1,353 | -4.1% |
| Land and buildings | 22 | €31,414 | €30,282 | -€1,133 | -3.6% |
| Plant, machinery and equipment | 23 | €1,761 | €1,541 | -€220 | -12.5% |
| Financial fixed assets | 28 | - | €1,001 | +€1,001 | |
| Current assets | 29/58 | €895,208 | €949,884 | +€54,676 | +6.1% |
| Amounts receivable within one year | 40/41 | €12,500 | €4,150 | -€8,350 | -66.8% |
| Other amounts receivable | 41 | €12,500 | €4,150 | -€8,350 | -66.8% |
| Current investments | 50/53 | €750,000 | - | -€750,000 | |
| Cash at bank and in hand | 54/58 | €132,708 | €945,734 | +€813,026 | +612.6% |
| Total equity and liabilities | 10/49 | €928,384 | €982,708 | +€54,324 | +5.9% |
| Equity | 10/15 | €913,357 | €469,043 | -€444,314 | -48.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €365,704 | €318,450 | -€47,254 | -12.9% |
| Distributable reserves | 133 | €365,704 | €318,450 | -€47,254 | -12.9% |
| Profit (loss) carried forward | 14 | €541,453 | €131,993 | -€409,460 | -75.6% |
| Amounts payable | 17/49 | €15,027 | €513,665 | +€498,638 | +3318.3% |
| Amounts payable within one year | 42/48 | €15,027 | €513,665 | +€498,638 | +3318.3% |
| Trade debts | 44 | €928 | €22 | -€907 | -97.6% |
| Suppliers | 440/4 | €928 | €22 | -€907 | -97.6% |
| Taxes, remuneration and social security | 45 | €9,845 | €10,150 | +€304 | +3.1% |
| Taxes | 450/3 | €7,745 | €8,050 | +€304 | +3.9% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €4,253 | €503,493 | +€499,240 | +11738.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €1,353 | = | 0.0% |
| Other operating charges | 640/8 | €631 | €267 | -€363 | -57.6% |
| Gross operating margin | 9900 | €168,706 | €135,049 | -€33,657 | -20.0% |
| Operating profit (loss) | 9901 | €166,723 | €133,429 | -€33,294 | -20.0% |
| Financial income | 75/76B | €5,507 | €5,628 | +€122 | +2.2% |
| Recurring financial income | 75 | €5,507 | €5,628 | +€122 | +2.2% |
| Financial charges | 65/66B | €965 | €891 | -€74 | -7.7% |
| Recurring financial charges | 65 | €965 | €891 | -€74 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €171,264 | €138,166 | -€33,098 | -19.3% |
| Income taxes | 67/77 | €39,271 | €32,275 | -€6,995 | -17.8% |
| Profit (loss) for the period | 9904 | €131,993 | €105,891 | -€26,102 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €131,993 | €105,891 | -€26,102 | -19.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.