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JLJ

Active
Private limited companyfounded 2004active for 22 yearsPutvennestraat 133, 3500 Hasselt, BelgiumKBO/BCE: BE 0862.462.236
Summary

JLJ has been active since 2004 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €265,878 and a net result of €22,048. Equity is growing by about 17% per year across the filed financial years. Its solvency ranks better than 95% of 15,565 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).

Financials · financial year 2025, micro format

Equity
€265,878▲ 9.0%
2024 · €243,830
Total assets
€280,152▲ 7.6%
2024 · €260,350
Net result
€22,048▼ 38.7%
2024 · €35,966
Working capital
€244,914▲ 16.1%
2024 · €210,892
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

The operating result falls in 2025; 2025 is 40% below 2024.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€28,266 2025 Net result€22,048 2025

Use the arrow keys on the chart for the figures per year.

Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result€11,234-€3,909▼ 65.2%€44,535▲ 1,039%€24,913▼ 44.1%€60,637▲ 143%€33,796▼ 44.3%€47,034▲ 39.2%€28,266▼ 39.9%
Net result€6,912-€975▼ 85.9%€30,070within the sector's middle half▲ 2,983%€15,333within the sector's middle half▼ 49.0%€44,045within the sector's middle half▲ 187%€23,980within the sector's middle half▼ 45.6%€35,966within the sector's middle half▲ 50.0%€22,048within the sector's middle half▼ 38.7%
Equity€93,462-€94,437▲ 1.0%€124,507within the sector's middle half▲ 31.8%€139,840within the sector's middle half▲ 12.3%€183,885within the sector's middle half▲ 31.5%€207,865within the sector's middle half▲ 13.0%€243,830within the sector's middle half▲ 17.3%€265,878above the sector's middle half▲ 9.0%
Total assets€102,675-€101,069▼ 1.6%€137,844within the sector's middle half▲ 36.4%€149,590within the sector's middle half▲ 8.5%€199,908within the sector's middle half▲ 33.6%€221,948within the sector's middle half▲ 11.0%€260,350within the sector's middle half▲ 17.3%€280,152within the sector's middle half▲ 7.6%
Debt€9,213-€6,632▼ 28.0%€13,337▲ 101%€9,750▼ 26.9%€16,023▲ 64.3%€14,084▼ 12.1%€16,519▲ 17.3%€14,274▼ 13.6%
Working capital€62,495-€74,831▲ 19.7%€114,985within the sector's middle half▲ 53.7%€139,646within the sector's middle half▲ 21.4%€128,451within the sector's middle half▼ 8.0%€164,312within the sector's middle half▲ 27.9%€210,892above the sector's middle half▲ 28.3%€244,914above the sector's middle half▲ 16.1%
Solvency91.0%-93.4%▲ 2.4pp90.3%above the sector's middle half▼ 3.1pp93.5%above the sector's middle half▲ 3.2pp92.0%above the sector's middle half▼ 1.5pp93.7%above the sector's middle half▲ 1.7pp93.7%above the sector's middle half=94.9%above the sector's middle half▲ 1.3pp
Current ratio7.78-12.28▲ 4.509.62above the sector's middle half▼ 2.6615.32above the sector's middle half▲ 5.709.02above the sector's middle half▼ 6.3112.67above the sector's middle half▲ 3.6513.77above the sector's middle half▲ 1.1018.16above the sector's middle half▲ 4.39
Return on assets (ROA)6.7%-1.0%▼ 5.8pp21.8%within the sector's middle half▲ 20.8pp10.2%within the sector's middle half▼ 11.6pp22.0%within the sector's middle half▲ 11.8pp10.8%within the sector's middle half▼ 11.2pp13.8%within the sector's middle half▲ 3.0pp7.9%within the sector's middle half▼ 5.9pp
above within below the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin not published: the micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €280,152
Fixed assets €20,964 ▼ 36.4%
Current assets €259,188 ▲ 14.0%
Equity and liabilities €280,152
Equity €265,878 ▲ 9.0%
Debt €14,274 ▼ 13.6%
Debt's share of the balance-sheet total falls from 6.3% to 5.1%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
EBITDA
€40,241▼
2024 · €58,854
Cash flow
€34,022▼
2024 · €47,786
Debt to equity
0.05▼
2024 · 0.07
ROE
8.3%▼
2024 · 14.8%
Interest coverage
63.11▼
2024 · over 100
Debt ≤ 1 year
€14,274▼
2024 · €16,519
Income taxes
€9,858▼
2024 · €14,940
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 31,372 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.

  • Micro
  • 20 years or older
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
0.5% went bankrupt
5.9% stopped otherwise
93.5% still going

A further 0.1% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of < 0.1% over twelve months; the group does not contradict it.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,474 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.5%
3 0.5% 0.6%
4 0.7% 0.8%
5 0.9% 1.0%
6 1.3% 1.5%
7 1.6% 1.8%
8 1.8% 1.8%
9 3.0% 3.1%
10 5.6% 6.2%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 31,372 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 42 lines
Balance sheet Code20242025
Assets
Total assets20/58€260,350€280,152▲
Fixed assets21/28€32,938€20,964▼
Intangible fixed assets21€0€0=
Tangible fixed assets22/27€32,938€20,964▼
Land and buildings22€0€0=
Furniture and vehicles24€32,938€20,964▼
Current assets29/58€227,412€259,188▲
Amounts receivable within one year40/41€26,401€23,551▼
Trade receivables40€18,448€13,723▼
Other amounts receivable41€7,953€9,828▲
Cash at bank and in hand54/58€197,484€235,637▲
Deferred charges and accrued income490/1€3,527-
Equity and liabilities
Total equity and liabilities10/49€260,350€280,152▲
Equity10/15€243,830€265,878▲
Contributions10/11€20,460€20,460=
Reserves13€164,261€186,261▲
Distributable reserves133€164,261€186,261▲
Profit (loss) carried forward14€59,109€59,157▲
Amounts payable17/49€16,519€14,274▼
Amounts payable within one year42/48€16,519€14,274▼
Trade debts44€1,920€32▼
Suppliers440/4€1,920€32▼
Taxes, remuneration and social security45€14,217€14,241▲
Taxes450/3€14,217€14,241▲
Other amounts payable47/48€383-
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€11,820€11,974▲
Other operating charges640/8€427€189▼
Gross operating margin9900€59,281€40,429▼
Operating profit (loss)9901€47,034€28,266▼
Financial income75/76B€4,299€4,277▼
Recurring financial income75€4,299€4,277▼
Financial charges65/66B€427€638▲
Recurring financial charges65€427€638▲
Profit (loss) for the period before taxes9903€50,906€31,906▼
Income taxes67/77€14,940€9,858▼
Profit (loss) for the period9904€35,966€22,048▼
Profit (loss) for the period to be appropriated9905€35,966€22,048▼
Appropriation of the result
Profit (loss) to be appropriated9906€95,059€81,157▼
Profit (loss) brought forward from the previous period14P€59,093€59,109=
Transfer to equity691/2€35,950€22,000▼
To the legal reserve6920€0€22,000▲
To other reserves6921€35,950-

The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20182019202020212022202320242025Change
Non-recurring operating income76A----€16,300----
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€11,804€11,361€10,475€9,328€2,392€11,882€11,820€11,974▲ 1.3%
Other operating charges640/8---€621€1,682€62€427€189▼ 55.8%
Non-recurring operating charges66A-----€2,639---
Gross operating margin9900€23,303€15,908€55,721€34,862€64,711€48,379€59,281€40,429▼ 31.8%
Operating profit (loss)9901€11,234€3,909€44,535€24,913€60,637€33,796€47,034€28,266▼ 39.9%
Financial income75/76B---€8-€1,096€4,299€4,277▼ 0.5%
Recurring financial income75€9€22€3€8-€1,096€4,299€4,277▼ 0.5%
Financial charges65/66B---€446€368€364€427€638▲ 49.4%
Recurring financial charges65€360€429€381€446€368€364€427€638▲ 49.4%
Profit (loss) for the period before taxes9903€10,882€3,502€44,157€24,475€60,270€34,528€50,906€31,906▼ 37.3%
Income taxes67/77€3,970€2,527€14,087€9,142€16,225€10,548€14,940€9,858▼ 34.0%
Profit (loss) for the period9904€6,912€975€30,070€15,333€44,045€23,980€35,966€22,048▼ 38.7%
Profit (loss) for the period to be appropriated9905€6,912€975€30,070€15,333€44,045€23,980€35,966€22,048▼ 38.7%
Line20182019202020212022202320242025Change
Assets
Total assets20/58€102,675€101,069€137,844€149,590€199,908€221,948€260,350€280,152▲ 7.6%
Fixed assets21/28€30,967€19,606€9,522€194€55,434€43,552€32,938€20,964▼ 36.4%
Intangible fixed assets21------€0€0-
Tangible fixed assets22/27€30,967€19,606€9,522€194€55,434€43,552€32,938€20,964▼ 36.4%
Land and buildings22------€0€0-
Furniture and vehicles24---€194€55,434€43,552€32,938€20,964▼ 36.4%
Current assets29/58€71,708€81,463€128,322€149,396€144,474€178,396€227,412€259,188▲ 14.0%
Amounts receivable within one year40/41€35,876€27,727€9,881€9,405€18,366€18,817€26,401€23,551▼ 10.8%
Trade receivables40---€8,048€18,191€14,414€18,448€13,723▼ 25.6%
Other amounts receivable41---€1,358€175€4,403€7,953€9,828▲ 23.6%
Cash at bank and in hand54/58€34,002€51,436€113,038€134,059€123,094€151,577€197,484€235,637▲ 19.3%
Deferred charges and accrued income490/1---€5,931€3,013€8,003€3,527--
Equity and liabilities
Total equity and liabilities10/49€102,675€101,069€137,844€149,590€199,908€221,948€260,350€280,152▲ 7.6%
Equity10/15€93,462€94,437€124,507€139,840€183,885€207,865€243,830€265,878▲ 9.0%
Contributions10/11€18,600€18,600-€18,600€20,460€20,460€20,460€20,460=
Reserves13€18,221€18,221€47,221€62,221€104,361€128,311€164,261€186,261▲ 13.4%
Non-distributable reserves130/1---€1,860-----
Reserves not available under the articles1311---€1,860-----
Distributable reserves133---€60,361€104,361€128,311€164,261€186,261▲ 13.4%
Profit (loss) carried forward14€56,641€57,616€58,686€59,019€59,064€59,093€59,109€59,157▲ 0.1%
Amounts payable17/49€9,213€6,632€13,337€9,750€16,023€14,084€16,519€14,274▼ 13.6%
Amounts payable within one year42/48€9,213€6,632€13,337€9,750€16,023€14,084€16,519€14,274▼ 13.6%
Trade debts44€312€401€703€422€2,894€2,133€1,920€32▼ 98.3%
Suppliers440/4---€422€2,894€2,133€1,920€32▼ 98.3%
Taxes, remuneration and social security45---€9,125€11,757€10,578€14,217€14,241▲ 0.2%
Taxes450/3---€9,125€11,757€10,578€14,217€14,241▲ 0.2%
Other amounts payable47/48---€204€1,373€1,373€383--
Line20182019202020212022202320242025Change
Profit (loss) for the period9904€6,912€975€30,070€15,333€44,045€23,980€35,966€22,048▼ 38.7%
+ Depreciation and write-downs630€11,804€11,361€10,475€9,328€2,392€11,882€11,820€11,974▲ 1.3%
Operating cash flow (approximation)€18,717€12,336€40,545€24,660€46,437€35,862€47,786€34,022▼ 28.8%
Investment in fixed assets (approximation)-€0-€390€0-€57,632€0-€1,206€0-
Change in cash-€17,434€61,602€21,021-€10,965€28,482€45,907€38,153▼ 16.9%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Latest 10 of 22 filings with the National Bank
Financial year Type Filed Reference
31-12-2025 micro format 27-07-2026 2026-00333445
31-12-2024 micro format 23-06-2025 2025-00164369
31-12-2023 micro format 27-07-2024 2024-00292681
31-12-2022 micro format 30-07-2023 2023-00290687
31-12-2021 micro format 28-07-2022 2022-20234753
31-12-2020 micro format 29-07-2021 2021-41600532
31-12-2019 micro format 13-08-2020 2020-40700483
31-12-2018 micro format 28-07-2019 2019-39600287
31-12-2017 micro format 02-07-2018 2018-28200229
31-12-2016 micro format 26-07-2017 2017-35600523

Show all 22 filings

Similar companies · same sector, comparable size

Of the 12,103 active companies whose main activity is certified accountants and tax accountants (NACE 69201), figures are known for 7,715. 6,205 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector

Subsidies and aid

Flemish government

2022 · 1 entry · €195 awarded · €195 paid
Schemes
1 entry · €195 · €195 paid · Fonds voor Innoveren en Ondernemen

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.