JULOTTE: 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.
JULOTTE
Largest movements
- Cash +€19,689
up €19,689 (+30.5%), from €64,472 to €84,161
mainly Other debts (+€22,572) and Net result for the year (+€20,903)
- Deferred charges and accrued income -€14,245
down €14,245 (-83.7%), from €17,010 to €2,765
- Receivables within one year +€4,200
up €4,200 (+21.5%), from €19,492 to €23,692
of which Trade receivables: +€3,112
- Tangible fixed assets -€1,867
down €1,867 (-20.4%), from €9,159 to €7,292
of which Furniture and vehicles: -€2,480
- Other debts +€22,572
up €22,572 (+261%), from €8,638 to €31,210
- Reserves -€15,996
down €15,996 (-24.1%), from €66,484 to €50,488
of which Distributable reserves: -€15,996
- Tax, wage and social debts +€1,374
up €1,374 (+8.4%), from €16,352 to €17,726
- Gross operating margin -€29,469
down €29,469 (-41.8%), from €70,562 to €41,093
- Taxes +€4,399
up €4,399 (+60.4%), from €7,284 to €11,683
- Financial charges +€1,429
up €1,429 (+324%), from €440 to €1,869
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 | €112,073 | €119,850 | +€7,777 | +6.9% |
| Fixed assets | 21/28 | €11,098 | €9,231 | -€1,867 | -16.8% |
| Tangible fixed assets | 22/27 | €9,159 | €7,292 | -€1,867 | -20.4% |
| Plant, machinery and equipment | 23 | €1,125 | €1,913 | +€789 | +70.1% |
| Furniture and vehicles | 24 | €7,843 | €5,364 | -€2,480 | -31.6% |
| Other tangible fixed assets | 26 | €191 | €15 | -€176 | -92.1% |
| Financial fixed assets | 28 | €1,939 | €1,939 | = | 0.0% |
| Current assets | 29/58 | €100,975 | €110,619 | +€9,644 | +9.6% |
| Amounts receivable within one year | 40/41 | €19,492 | €23,692 | +€4,200 | +21.5% |
| Trade receivables | 40 | €19,492 | €22,605 | +€3,112 | +16.0% |
| Other amounts receivable | 41 | - | €1,088 | +€1,088 | |
| Cash at bank and in hand | 54/58 | €64,472 | €84,161 | +€19,689 | +30.5% |
| Deferred charges and accrued income | 490/1 | €17,010 | €2,765 | -€14,245 | -83.7% |
| Total equity and liabilities | 10/49 | €112,073 | €119,850 | +€7,777 | +6.9% |
| Equity | 10/15 | €83,484 | €67,488 | -€15,996 | -19.2% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €66,484 | €50,488 | -€15,996 | -24.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,624 | €48,628 | -€15,996 | -24.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €28,589 | €52,362 | +€23,774 | +83.2% |
| Amounts payable within one year | 42/48 | €28,150 | €52,362 | +€24,212 | +86.0% |
| Trade debts | 44 | €3,160 | €3,426 | +€266 | +8.4% |
| Suppliers | 440/4 | €3,160 | €3,426 | +€266 | +8.4% |
| Taxes, remuneration and social security | 45 | €16,352 | €17,726 | +€1,374 | +8.4% |
| Taxes | 450/3 | €16,352 | €17,726 | +€1,374 | +8.4% |
| Other amounts payable | 47/48 | €8,638 | €31,210 | +€22,572 | +261% |
| Accrued charges and deferred income | 492/3 | €439 | - | -€439 | |
| Non-recurring operating income | 76A | - | €3,718 | +€3,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,065 | €5,286 | +€221 | +4.4% |
| Other operating charges | 640/8 | €1,338 | €1,491 | +€153 | +11.5% |
| Gross operating margin | 9900 | €70,562 | €41,093 | -€29,469 | -41.8% |
| Operating profit (loss) | 9901 | €64,159 | €34,316 | -€29,844 | -46.5% |
| Financial income | 75/76B | €95 | €139 | +€44 | +46.8% |
| Recurring financial income | 75 | €95 | €139 | +€44 | +46.8% |
| Financial charges | 65/66B | €440 | €1,869 | +€1,429 | +324% |
| Recurring financial charges | 65 | €440 | €1,869 | +€1,429 | +324% |
| Profit (loss) for the period before taxes | 9903 | €63,813 | €32,585 | -€31,228 | -48.9% |
| Income taxes | 67/77 | €7,284 | €11,683 | +€4,399 | +60.4% |
| Profit (loss) for the period | 9904 | €56,530 | €20,903 | -€35,627 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,530 | €20,903 | -€35,627 | -63.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.