JULOT 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.
JULOT CONSULTING
Largest movements
- Cash -€279,753
down €279,753 (-90.7%), from €308,351 to €28,598
mainly Contributions, distributions and other (-€270,000) and Current investments (-€123,632)
- Current investments +€123,632
up €123,632 (+483%), from €25,616 to €149,247
- Deferred charges and accrued income +€3,725
up €3,725 (+185%), from €2,010 to €5,735
- Reserves -€138,767
down €138,767 (-43.0%), from €322,857 to €184,090
of which Distributable reserves: -€138,767
- Tax, wage and social debts -€18,146
down €18,146 (-52.1%), from €34,805 to €16,658
- Other debts +€6,496
up €6,496, from €0 to €6,496
- Gross operating margin +€7,942
up €7,942 (+4.9%), from €162,675 to €170,618
- Taxes -€2,109
down €2,109 (-5.6%), from €37,652 to €35,542
- Financial income -€1,818
down €1,818 (-39.3%), from €4,631 to €2,813
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.
Derived cash bridge
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 | €361,946 | €211,377 | -€150,569 | -41.6% |
| Fixed assets | 21/28 | €1,380 | €1,525 | +€146 | +10.6% |
| Tangible fixed assets | 22/27 | €1,380 | €1,525 | +€146 | +10.6% |
| Plant, machinery and equipment | 23 | - | €546 | +€546 | |
| Furniture and vehicles | 24 | €1,380 | €980 | -€400 | -29.0% |
| Current assets | 29/58 | €360,566 | €209,852 | -€150,714 | -41.8% |
| Amounts receivable within one year | 40/41 | €24,589 | €26,272 | +€1,682 | +6.8% |
| Trade receivables | 40 | €16,949 | €26,272 | +€9,323 | +55.0% |
| Other amounts receivable | 41 | €7,640 | €0 | -€7,640 | -100% |
| Current investments | 50/53 | €25,616 | €149,247 | +€123,632 | +483% |
| Cash at bank and in hand | 54/58 | €308,351 | €28,598 | -€279,753 | -90.7% |
| Deferred charges and accrued income | 490/1 | €2,010 | €5,735 | +€3,725 | +185% |
| Total equity and liabilities | 10/49 | €361,946 | €211,377 | -€150,569 | -41.6% |
| Equity | 10/15 | €326,857 | €188,090 | -€138,767 | -42.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €322,857 | €184,090 | -€138,767 | -43.0% |
| Tax-exempt reserves | 132 | €52,625 | €52,625 | = | 0.0% |
| Distributable reserves | 133 | €270,232 | €131,465 | -€138,767 | -51.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €35,089 | €23,288 | -€11,801 | -33.6% |
| Amounts payable within one year | 42/48 | €35,089 | €23,288 | -€11,801 | -33.6% |
| Trade debts | 44 | €284 | €133 | -€151 | -53.2% |
| Suppliers | 440/4 | €284 | €133 | -€151 | -53.2% |
| Taxes, remuneration and social security | 45 | €34,805 | €16,658 | -€18,146 | -52.1% |
| Taxes | 450/3 | €34,805 | €16,658 | -€18,146 | -52.1% |
| Other amounts payable | 47/48 | €0 | €6,496 | +€6,496 | |
| Non-recurring operating income | 76A | - | €15,254 | +€15,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €419 | +€19 | +4.7% |
| Other operating charges | 640/8 | €1,958 | €3,581 | +€1,623 | +82.9% |
| Gross operating margin | 9900 | €162,675 | €170,618 | +€7,942 | +4.9% |
| Operating profit (loss) | 9901 | €160,317 | €166,618 | +€6,301 | +3.9% |
| Financial income | 75/76B | €4,631 | €2,813 | -€1,818 | -39.3% |
| Recurring financial income | 75 | €4,631 | €2,813 | -€1,818 | -39.3% |
| Financial charges | 65/66B | €1,583 | €2,656 | +€1,073 | +67.8% |
| Recurring financial charges | 65 | €1,583 | €2,656 | +€1,073 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | €163,365 | €166,775 | +€3,410 | +2.1% |
| Income taxes | 67/77 | €37,652 | €35,542 | -€2,109 | -5.6% |
| Profit (loss) for the period | 9904 | €125,713 | €131,233 | +€5,520 | +4.4% |
| Transfer from tax-exempt reserves | 789 | €52,625 | €0 | -€52,625 | -100% |
| Transfer to tax-exempt reserves | 689 | €52,625 | €0 | -€52,625 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €125,713 | €131,233 | +€5,520 | +4.4% |
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 23 October 2026 via checked.be.