Juls&Co: 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.
Juls&Co
Largest movements
- Cash +€68,347
up €68,347 (+105%), from €65,196 to €133,543
mainly Current investments (+€40,000) and Depreciation (+€25,392)
- Current investments -€40,000
no longer reported in 2026 (was €40,000)
- Tangible fixed assets -€25,392
down €25,392 (-29.0%), from €87,408 to €62,016
of which Furniture and vehicles: -€24,438
- Receivables within one year -€13,144
down €13,144 (-98.8%), from €13,310 to €166
- Deferred charges and accrued income +€8,216
up €8,216 (+830%), from €990 to €9,206
- Reserves +€15,754
up €15,754 (+32.9%), from €47,954 to €63,708
- Other debts -€14,666
down €14,666 (-10.2%), from €143,550 to €128,883
- Tax, wage and social debts -€2,661
down €2,661 (-29.1%), from €9,157 to €6,496
of which Remuneration and social security: -€1,500
- Gross operating margin -€57,585
down €57,585 (-54.8%), from €105,156 to €47,571
- Depreciation -€13,509
down €13,509 (-34.7%), from €38,901 to €25,392
- Taxes -€9,978
down €9,978 (-60.1%), from €16,607 to €6,630
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,904 | €204,932 | -€1,972 | -1.0% |
| Fixed assets | 21/28 | €87,408 | €62,016 | -€25,392 | -29.0% |
| Tangible fixed assets | 22/27 | €87,408 | €62,016 | -€25,392 | -29.0% |
| Plant, machinery and equipment | 23 | €3,531 | €2,577 | -€954 | -27.0% |
| Furniture and vehicles | 24 | €83,876 | €59,439 | -€24,438 | -29.1% |
| Current assets | 29/58 | €119,496 | €142,916 | +€23,419 | +19.6% |
| Amounts receivable within one year | 40/41 | €13,310 | €166 | -€13,144 | -98.8% |
| Trade receivables | 40 | €13,310 | €166 | -€13,144 | -98.8% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €65,196 | €133,543 | +€68,347 | +105% |
| Deferred charges and accrued income | 490/1 | €990 | €9,206 | +€8,216 | +830% |
| Total equity and liabilities | 10/49 | €206,904 | €204,932 | -€1,972 | -1.0% |
| Equity | 10/15 | €50,954 | €66,708 | +€15,754 | +30.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,954 | €63,708 | +€15,754 | +32.9% |
| Distributable reserves | 133 | €47,954 | €63,708 | +€15,754 | +32.9% |
| Amounts payable | 17/49 | €155,950 | €138,223 | -€17,727 | -11.4% |
| Amounts payable within one year | 42/48 | €155,950 | €138,223 | -€17,727 | -11.4% |
| Trade debts | 44 | €3,243 | €2,844 | -€399 | -12.3% |
| Suppliers | 440/4 | €3,243 | €2,844 | -€399 | -12.3% |
| Taxes, remuneration and social security | 45 | €9,157 | €6,496 | -€2,661 | -29.1% |
| Taxes | 450/3 | €7,657 | €6,496 | -€1,161 | -15.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €143,550 | €128,883 | -€14,666 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,901 | €25,392 | -€13,509 | -34.7% |
| Other operating charges | 640/8 | €1,115 | €532 | -€583 | -52.3% |
| Gross operating margin | 9900 | €105,156 | €47,571 | -€57,585 | -54.8% |
| Operating profit (loss) | 9901 | €65,140 | €21,648 | -€43,492 | -66.8% |
| Financial income | 75/76B | €1 | €873 | +€872 | +91,797% |
| Recurring financial income | 75 | €1 | €873 | +€872 | +91,797% |
| Financial charges | 65/66B | €579 | €137 | -€443 | -76.4% |
| Recurring financial charges | 65 | €579 | €137 | -€443 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €64,562 | €22,384 | -€42,178 | -65.3% |
| Income taxes | 67/77 | €16,607 | €6,630 | -€9,978 | -60.1% |
| Profit (loss) for the period | 9904 | €47,954 | €15,754 | -€32,200 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,954 | €15,754 | -€32,200 | -67.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.