JuLo: 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.
JuLo
Largest movements
- Receivables within one year +€34,979
up €34,979 (+363.4%), from €9,625 to €44,604
- Cash -€26,457
down €26,457 (-72.8%), from €36,360 to €9,904
mainly Debts after one year (-€45,282) and Receivables within one year (-€34,979)
- Reserves +€53,354
up €53,354 (+124.5%), from €42,861 to €96,215
- Debts after one year -€45,282
down €45,282 (-7.9%), from €571,338 to €526,056
- Financial income +€13,254
up €13,254 (+100.0%), from €13,254 to €26,507
- Gross operating margin -€10,792
down €10,792 (-15.8%), from €68,401 to €57,608
- Financial charges -€4,725
down €4,725 (-18.2%), from €26,028 to €21,303
- Depreciation -€2,268
down €2,268 (-100.0%), from €2,268 to €0
- Taxes -€936
down €936 (-9.5%), from €9,861 to €8,925
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.
Cash bridge derived
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 | €675,985 | €684,507 | +€8,522 | +1.3% |
| Fixed assets | 21/28 | €630,000 | €630,000 | = | 0.0% |
| Financial fixed assets | 28 | €630,000 | €630,000 | = | 0.0% |
| Current assets | 29/58 | €45,985 | €54,507 | +€8,522 | +18.5% |
| Amounts receivable within one year | 40/41 | €9,625 | €44,604 | +€34,979 | +363.4% |
| Other amounts receivable | 41 | €9,625 | €44,604 | +€34,979 | +363.4% |
| Cash at bank and in hand | 54/58 | €36,360 | €9,904 | -€26,457 | -72.8% |
| Total equity and liabilities | 10/49 | €675,985 | €684,507 | +€8,522 | +1.3% |
| Equity | 10/15 | €47,861 | €101,215 | +€53,354 | +111.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,861 | €96,215 | +€53,354 | +124.5% |
| Distributable reserves | 133 | €42,861 | €96,215 | +€53,354 | +124.5% |
| Amounts payable | 17/49 | €628,125 | €583,292 | -€44,832 | -7.1% |
| Amounts payable after more than one year | 17 | €571,338 | €526,056 | -€45,282 | -7.9% |
| Financial debts | 170/4 | €571,338 | €526,056 | -€45,282 | -7.9% |
| Amounts payable within one year | 42/48 | €56,787 | €57,236 | +€449 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €43,489 | €45,282 | +€1,792 | +4.1% |
| Trade debts | 44 | €339 | €0 | -€339 | -100.0% |
| Suppliers | 440/4 | €339 | €0 | -€339 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,958 | €11,955 | -€1,004 | -7.7% |
| Taxes | 450/3 | €12,958 | €11,955 | -€1,004 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,268 | €0 | -€2,268 | -100.0% |
| Other operating charges | 640/8 | €637 | €533 | -€103 | -16.2% |
| Gross operating margin | 9900 | €68,401 | €57,608 | -€10,792 | -15.8% |
| Operating profit (loss) | 9901 | €65,496 | €57,075 | -€8,421 | -12.9% |
| Financial income | 75/76B | €13,254 | €26,507 | +€13,254 | +100.0% |
| Recurring financial income | 75 | €13,254 | €26,507 | +€13,254 | +100.0% |
| Financial charges | 65/66B | €26,028 | €21,303 | -€4,725 | -18.2% |
| Recurring financial charges | 65 | €26,028 | €21,303 | -€4,725 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €52,721 | €62,279 | +€9,558 | +18.1% |
| Income taxes | 67/77 | €9,861 | €8,925 | -€936 | -9.5% |
| Profit (loss) for the period | 9904 | €42,861 | €53,354 | +€10,494 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,861 | €53,354 | +€10,494 | +24.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.