Juloka: 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.
Juloka
Largest movements
- Cash -€4,396
down €4,396 (-45.7%), from €9,625 to €5,229
mainly Net result for the year (-€7,528) and Deferred charges and accrued income (-€2,903)
- Deferred charges and accrued income +€2,903
up €2,903 (+164%), from €1,773 to €4,676
- Stocks and contracts +€2,000
up €2,000 (+10.6%), from €18,869 to €20,869
- Tangible fixed assets -€1,781
down €1,781 (-29.8%), from €5,971 to €4,190
of which Plant, machinery and equipment: -€1,047
- Profit (loss) carried forward -€7,528
down €7,528 (-30.9%), from €24,393 to €16,865
- Other debts +€3,428
new in 2024: €3,428
- Trade debts +€2,338
new in 2024: €2,338
- Gross operating margin +€9,329
up €9,329 (+62.5%), from -€14,922 to -€5,593
- Financial charges -€2,373
down €2,373 (-93.9%), from €2,527 to €154
of which Financial charges: -€1,387
- Other operating charges -€845
no longer reported in 2024 (was €845)
- Depreciation +€307
up €307 (+20.8%), from €1,474 to €1,781
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,128 | €36,703 | -€1,425 | -3.7% |
| Fixed assets | 21/28 | €5,971 | €4,190 | -€1,781 | -29.8% |
| Tangible fixed assets | 22/27 | €5,971 | €4,190 | -€1,781 | -29.8% |
| Plant, machinery and equipment | 23 | €4,620 | €3,573 | -€1,047 | -22.7% |
| Furniture and vehicles | 24 | €1,351 | €617 | -€734 | -54.3% |
| Current assets | 29/58 | €32,157 | €32,513 | +€356 | +1.1% |
| Stocks and contracts in progress | 3 | €18,869 | €20,869 | +€2,000 | +10.6% |
| Stocks | 30/36 | €18,869 | €20,869 | +€2,000 | +10.6% |
| Amounts receivable within one year | 40/41 | €1,890 | €1,739 | -€151 | -8.0% |
| Other amounts receivable | 41 | €1,890 | €1,739 | -€151 | -8.0% |
| Cash at bank and in hand | 54/58 | €9,625 | €5,229 | -€4,396 | -45.7% |
| Deferred charges and accrued income | 490/1 | €1,773 | €4,676 | +€2,903 | +164% |
| Total equity and liabilities | 10/49 | €38,128 | €36,703 | -€1,425 | -3.7% |
| Equity | 10/15 | €37,280 | €29,752 | -€7,528 | -20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €487 | €487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €487 | €487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €487 | €487 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,393 | €16,865 | -€7,528 | -30.9% |
| Amounts payable | 17/49 | €848 | €6,951 | +€6,103 | +720% |
| Amounts payable within one year | 42/48 | €848 | €6,951 | +€6,103 | +720% |
| Trade debts | 44 | - | €2,338 | +€2,338 | |
| Suppliers | 440/4 | - | €2,338 | +€2,338 | |
| Taxes, remuneration and social security | 45 | €848 | €1,185 | +€337 | +39.7% |
| Taxes | 450/3 | €848 | €1,185 | +€337 | +39.7% |
| Other amounts payable | 47/48 | - | €3,428 | +€3,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,474 | €1,781 | +€307 | +20.8% |
| Other operating charges | 640/8 | €845 | - | -€845 | |
| Gross operating margin | 9900 | -€14,922 | -€5,593 | +€9,329 | +62.5% |
| Operating profit (loss) | 9901 | -€17,241 | -€7,374 | +€9,867 | +57.2% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €2,527 | €154 | -€2,373 | -93.9% |
| Recurring financial charges | 65 | €1,541 | €154 | -€1,387 | -90.0% |
| Non-recurring financial charges | 66B | €986 | - | -€986 | |
| Profit (loss) for the period before taxes | 9903 | -€19,741 | -€7,528 | +€12,213 | +61.9% |
| Income taxes | 67/77 | €145 | - | -€145 | |
| Profit (loss) for the period | 9904 | -€19,886 | -€7,528 | +€12,358 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,886 | -€7,528 | +€12,358 | +62.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.