Inforstat JLM: 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.
Inforstat JLM
Largest movements
- Cash -€22,207
down €22,207 (-28.2%), from €78,767 to €56,561
mainly Other debts (-€22,684) and Tax, wage and social debts (-€4,597)
- Receivables within one year +€1,205
up €1,205 (+26.9%), from €4,478 to €5,683
of which Trade receivables: +€5,100
- Deferred charges and accrued income -€1,124
no longer reported in 2025 (was €1,124)
- Current investments +€1,054
up €1,054 (+8.6%), from €12,207 to €13,260
- Other debts -€22,684
down €22,684 (-47.1%), from €48,145 to €25,461
- Profit (loss) carried forward +€8,996
up €8,996 (+16.5%), from -€54,404 to -€45,408
- Tax, wage and social debts -€4,597
down €4,597 (-88.8%), from €5,176 to €578
- Trade debts -€2,335
down €2,335 (-31.2%), from €7,483 to €5,149
- Gross operating margin +€29,590
up €29,590, from -€21,095 to €8,495
- Depreciation -€8,212
down €8,212 (-99.6%), from €8,245 to €33
- Financial income +€903
up €903 (+53.7%), from €1,682 to €2,586
- Financial charges -€374
down €374 (-47.7%), from €784 to €410
of which Financial charges: -€500
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 | €96,609 | €75,504 | -€21,105 | -21.8% |
| Fixed assets | 21/28 | €33 | - | -€33 | |
| Tangible fixed assets | 22/27 | €33 | - | -€33 | |
| Plant, machinery and equipment | 23 | €33 | - | -€33 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €96,576 | €75,504 | -€21,072 | -21.8% |
| Amounts receivable within one year | 40/41 | €4,478 | €5,683 | +€1,205 | +26.9% |
| Trade receivables | 40 | €0 | €5,100 | +€5,100 | |
| Other amounts receivable | 41 | €4,478 | €583 | -€3,895 | -87.0% |
| Current investments | 50/53 | €12,207 | €13,260 | +€1,054 | +8.6% |
| Cash at bank and in hand | 54/58 | €78,767 | €56,561 | -€22,207 | -28.2% |
| Deferred charges and accrued income | 490/1 | €1,124 | - | -€1,124 | |
| Total equity and liabilities | 10/49 | €96,609 | €75,504 | -€21,105 | -21.8% |
| Equity | 10/15 | €35,320 | €44,316 | +€8,996 | +25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,524 | €83,524 | = | 0.0% |
| 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 | €81,664 | €81,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,404 | -€45,408 | +€8,996 | +16.5% |
| Amounts payable | 17/49 | €61,289 | €31,188 | -€30,101 | -49.1% |
| Amounts payable within one year | 42/48 | €60,804 | €31,188 | -€29,616 | -48.7% |
| Trade debts | 44 | €7,483 | €5,149 | -€2,335 | -31.2% |
| Suppliers | 440/4 | €7,483 | €5,149 | -€2,335 | -31.2% |
| Taxes, remuneration and social security | 45 | €5,176 | €578 | -€4,597 | -88.8% |
| Taxes | 450/3 | €5,176 | €578 | -€4,597 | -88.8% |
| Other amounts payable | 47/48 | €48,145 | €25,461 | -€22,684 | -47.1% |
| Accrued charges and deferred income | 492/3 | €485 | - | -€485 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,245 | €33 | -€8,212 | -99.6% |
| Other operating charges | 640/8 | €1,089 | €1,015 | -€74 | -6.8% |
| Gross operating margin | 9900 | -€21,095 | €8,495 | +€29,590 | |
| Operating profit (loss) | 9901 | -€30,429 | €7,447 | +€37,876 | |
| Financial income | 75/76B | €1,682 | €2,586 | +€903 | +53.7% |
| Recurring financial income | 75 | €1,682 | €2,586 | +€903 | +53.7% |
| Financial charges | 65/66B | €784 | €410 | -€374 | -47.7% |
| Recurring financial charges | 65 | €784 | €284 | -€500 | -63.8% |
| Non-recurring financial charges | 66B | - | €126 | +€126 | |
| Profit (loss) for the period before taxes | 9903 | -€29,531 | €9,622 | +€39,153 | |
| Income taxes | 67/77 | €502 | €626 | +€124 | +24.8% |
| Profit (loss) for the period | 9904 | -€30,033 | €8,996 | +€39,029 | |
| Transfer from tax-exempt reserves | 789 | €93,475 | - | -€93,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,442 | €8,996 | -€54,446 | -85.8% |
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 21 October 2026 via checked.be.