JuLo Consulting: 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 Consulting
Largest movements
- Receivables within one year +€365,045
up €365,045 (+154.9%), from €235,624 to €600,669
of which Trade receivables: +€406,176
- Financial fixed assets +€233,197
up €233,197 (+4663945.2%), from €5 to €233,202
- Tangible fixed assets -€216,843
down €216,843 (-28.5%), from €761,370 to €544,527
of which Land and buildings: -€260,799
- Cash +€19,435
up €19,435 (+149.8%), from €12,978 to €32,413
mainly Debts after one year (+€547,098) and Depreciation (+€40,591)
- Debts after one year +€547,098
up €547,098 (+130.0%), from €420,903 to €968,001
- Trade debts -€180,241
down €180,241 (-62.5%), from €288,305 to €108,063
- Reserves +€138,992
up €138,992 (+329.4%), from €42,191 to €181,183
- Profit (loss) carried forward -€115,482
down €115,482 (-100.0%), from €115,482 to €0
- Depreciation -€35,174
down €35,174 (-46.4%), from €75,765 to €40,591
- Gross operating margin +€29,108
up €29,108 (+30.9%), from €94,216 to €123,324
- Taxes +€10,891
up €10,891 (+576.2%), from €1,890 to €12,781
- Financial charges +€10,827
up €10,827 (+120.0%), from €9,023 to €19,850
- Other operating charges +€1,842
up €1,842 (+70.1%), from €2,627 to €4,470
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 | €1,010,200 | €1,411,471 | +€401,271 | +39.7% |
| Fixed assets | 21/28 | €761,375 | €777,729 | +€16,354 | +2.1% |
| Tangible fixed assets | 22/27 | €761,370 | €544,527 | -€216,843 | -28.5% |
| Land and buildings | 22 | €683,394 | €422,595 | -€260,799 | -38.2% |
| Plant, machinery and equipment | 23 | €354 | €143 | -€211 | -59.6% |
| Furniture and vehicles | 24 | €77,622 | €10,880 | -€66,742 | -86.0% |
| Leasing and similar rights | 25 | €0 | €110,908 | +€110,908 | |
| Financial fixed assets | 28 | €5 | €233,202 | +€233,197 | +4663945.2% |
| Current assets | 29/58 | €248,825 | €633,742 | +€384,917 | +154.7% |
| Amounts receivable within one year | 40/41 | €235,624 | €600,669 | +€365,045 | +154.9% |
| Trade receivables | 40 | €191,534 | €597,710 | +€406,176 | +212.1% |
| Other amounts receivable | 41 | €44,090 | €2,959 | -€41,131 | -93.3% |
| Cash at bank and in hand | 54/58 | €12,978 | €32,413 | +€19,435 | +149.8% |
| Deferred charges and accrued income | 490/1 | €223 | €660 | +€436 | +195.4% |
| Total equity and liabilities | 10/49 | €1,010,200 | €1,411,471 | +€401,271 | +39.7% |
| Equity | 10/15 | €180,174 | €203,683 | +€23,510 | +13.0% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €42,191 | €181,183 | +€138,992 | +329.4% |
| Distributable reserves | 133 | €42,191 | €181,183 | +€138,992 | +329.4% |
| Profit (loss) carried forward | 14 | €115,482 | €0 | -€115,482 | -100.0% |
| Amounts payable | 17/49 | €830,027 | €1,207,787 | +€377,761 | +45.5% |
| Amounts payable after more than one year | 17 | €420,903 | €968,001 | +€547,098 | +130.0% |
| Financial debts | 170/4 | €420,903 | €968,001 | +€547,098 | +130.0% |
| Amounts payable within one year | 42/48 | €407,743 | €238,405 | -€169,338 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €61,178 | €63,893 | +€2,716 | +4.4% |
| Trade debts | 44 | €288,305 | €108,063 | -€180,241 | -62.5% |
| Suppliers | 440/4 | €288,305 | €108,063 | -€180,241 | -62.5% |
| Taxes, remuneration and social security | 45 | €28,046 | €27,670 | -€376 | -1.3% |
| Taxes | 450/3 | €28,046 | €27,670 | -€376 | -1.3% |
| Other amounts payable | 47/48 | €30,214 | €38,779 | +€8,564 | +28.3% |
| Accrued charges and deferred income | 492/3 | €1,382 | €1,382 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,765 | €40,591 | -€35,174 | -46.4% |
| Other operating charges | 640/8 | €2,627 | €4,470 | +€1,842 | +70.1% |
| Non-recurring operating charges | 66A | €605 | €22,123 | +€21,518 | +3559.7% |
| Gross operating margin | 9900 | €94,216 | €123,324 | +€29,108 | +30.9% |
| Operating profit (loss) | 9901 | €15,219 | €56,140 | +€40,921 | +268.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €9,023 | €19,850 | +€10,827 | +120.0% |
| Recurring financial charges | 65 | €9,023 | €19,850 | +€10,827 | +120.0% |
| Profit (loss) for the period before taxes | 9903 | €6,196 | €36,290 | +€30,094 | +485.7% |
| Income taxes | 67/77 | €1,890 | €12,781 | +€10,891 | +576.2% |
| Profit (loss) for the period | 9904 | €4,306 | €23,510 | +€19,204 | +445.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,306 | €23,510 | +€19,204 | +445.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.