JULOU Communication: 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.
JULOU Communication
Largest movements
- Current investments +€85,575
up €85,575 (+85.5%), from €100,093 to €185,668
- Financial fixed assets +€65,000
up €65,000 (+24.1%), from €270,000 to €335,000
- Receivables within one year -€24,718
down €24,718 (-26.8%), from €92,327 to €67,609
of which Other amounts receivable: -€22,936
- Tangible fixed assets -€11,521
down €11,521 (-35.1%), from €32,817 to €21,296
- Cash -€9,749
down €9,749 (-65.6%), from €14,852 to €5,103
mainly Current investments (-€85,575) and Investment in fixed assets (net) (-€66,123)
- Profit (loss) carried forward +€74,171
up €74,171 (+26.4%), from €281,376 to €355,547
- Other debts +€15,205
up €15,205 (+20.2%), from €75,186 to €90,391
- Trade debts +€14,675
up €14,675 (+10.5%), from €139,268 to €153,942
- Gross operating margin +€36,465
up €36,465 (+15.6%), from €234,017 to €270,482
- Other operating charges -€31,695
down €31,695 (-15.6%), from €203,232 to €171,536
- Taxes +€27,597
up €27,597 (+5,919%), from €466 to €28,063
- Financial income -€5,018
down €5,018 (-23.8%), from €21,065 to €16,048
- Depreciation -€4,344
down €4,344 (-25.6%), from €16,988 to €12,644
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 | €510,090 | €614,677 | +€104,587 | +20.5% |
| Fixed assets | 21/28 | €302,817 | €356,296 | +€53,479 | +17.7% |
| Tangible fixed assets | 22/27 | €32,817 | €21,296 | -€11,521 | -35.1% |
| Furniture and vehicles | 24 | €32,817 | €21,296 | -€11,521 | -35.1% |
| Financial fixed assets | 28 | €270,000 | €335,000 | +€65,000 | +24.1% |
| Current assets | 29/58 | €207,273 | €258,381 | +€51,108 | +24.7% |
| Amounts receivable within one year | 40/41 | €92,327 | €67,609 | -€24,718 | -26.8% |
| Trade receivables | 40 | €69,392 | €67,609 | -€1,783 | -2.6% |
| Other amounts receivable | 41 | €22,936 | - | -€22,936 | |
| Current investments | 50/53 | €100,093 | €185,668 | +€85,575 | +85.5% |
| Cash at bank and in hand | 54/58 | €14,852 | €5,103 | -€9,749 | -65.6% |
| Total equity and liabilities | 10/49 | €510,090 | €614,677 | +€104,587 | +20.5% |
| Equity | 10/15 | €295,636 | €369,807 | +€74,171 | +25.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,376 | €355,547 | +€74,171 | +26.4% |
| Amounts payable | 17/49 | €214,454 | €244,870 | +€30,416 | +14.2% |
| Amounts payable within one year | 42/48 | €214,454 | €244,870 | +€30,416 | +14.2% |
| Trade debts | 44 | €139,268 | €153,942 | +€14,675 | +10.5% |
| Suppliers | 440/4 | €139,268 | €153,942 | +€14,675 | +10.5% |
| Taxes, remuneration and social security | 45 | - | €537 | +€537 | |
| Taxes | 450/3 | - | €537 | +€537 | |
| Other amounts payable | 47/48 | €75,186 | €90,391 | +€15,205 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,988 | €12,644 | -€4,344 | -25.6% |
| Other operating charges | 640/8 | €203,232 | €171,536 | -€31,695 | -15.6% |
| Gross operating margin | 9900 | €234,017 | €270,482 | +€36,465 | +15.6% |
| Operating profit (loss) | 9901 | €13,798 | €86,302 | +€72,504 | +525% |
| Financial income | 75/76B | €21,065 | €16,048 | -€5,018 | -23.8% |
| Recurring financial income | 75 | €21,065 | €16,048 | -€5,018 | -23.8% |
| Financial charges | 65/66B | €131 | €115 | -€16 | -12.1% |
| Recurring financial charges | 65 | €131 | €115 | -€16 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €34,733 | €102,235 | +€67,502 | +194% |
| Income taxes | 67/77 | €466 | €28,063 | +€27,597 | +5,919% |
| Profit (loss) for the period | 9904 | €34,266 | €74,171 | +€39,905 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €34,266 | €74,171 | +€39,905 | +116% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.