J.H.L.: 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.
J.H.L.
Largest movements
- Cash +€6,481
up €6,481 (+68.1%), from €9,510 to €15,990
mainly Net result for the year (+€11,592) and Receivables within one year (+€735)
- Receivables within one year -€735
down €735 (-29.9%), from €2,459 to €1,723
of which Other amounts receivable: -€735
- Deferred charges and accrued income -€280
down €280 (-100%), from €280 to €0
- Profit (loss) carried forward +€11,592
up €11,592 (+34.4%), from -€33,695 to -€22,103
- Other debts -€5,000
down €5,000 (-27.4%), from €18,279 to €13,279
- Trade debts -€1,127
down €1,127 (-100%), from €1,127 to €0
- Gross operating margin -€2,376
down €2,376 (-14.9%), from €15,983 to €13,607
- Other operating charges +€354
up €354 (+25.5%), from €1,387 to €1,742
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 | €12,249 | €17,714 | +€5,465 | +44.6% |
| Current assets | 29/58 | €12,249 | €17,714 | +€5,465 | +44.6% |
| Amounts receivable within one year | 40/41 | €2,459 | €1,723 | -€735 | -29.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,459 | €1,723 | -€735 | -29.9% |
| Cash at bank and in hand | 54/58 | €9,510 | €15,990 | +€6,481 | +68.1% |
| Deferred charges and accrued income | 490/1 | €280 | €0 | -€280 | -100% |
| Total equity and liabilities | 10/49 | €12,249 | €17,714 | +€5,465 | +44.6% |
| Equity | 10/15 | -€7,158 | €4,434 | +€11,592 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,937 | €7,937 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €7,937 | €7,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,695 | -€22,103 | +€11,592 | +34.4% |
| Amounts payable | 17/49 | €19,407 | €13,279 | -€6,127 | -31.6% |
| Amounts payable within one year | 42/48 | €19,407 | €13,279 | -€6,127 | -31.6% |
| Trade debts | 44 | €1,127 | €0 | -€1,127 | -100% |
| Suppliers | 440/4 | €1,127 | €0 | -€1,127 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,279 | €13,279 | -€5,000 | -27.4% |
| Other operating charges | 640/8 | €1,387 | €1,742 | +€354 | +25.5% |
| Gross operating margin | 9900 | €15,983 | €13,607 | -€2,376 | -14.9% |
| Operating profit (loss) | 9901 | €14,595 | €11,865 | -€2,730 | -18.7% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €170 | €273 | +€103 | +60.8% |
| Recurring financial charges | 65 | €170 | €273 | +€103 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €14,430 | €11,592 | -€2,837 | -19.7% |
| Profit (loss) for the period | 9904 | €14,430 | €11,592 | -€2,837 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,430 | €11,592 | -€2,837 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.