J.L.A.: 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.L.A.
Largest movements
- Receivables within one year +€17,015
up €17,015 (+35.5%), from €47,908 to €64,924
of which Trade receivables: +€13,305
- Tangible fixed assets -€11,091
down €11,091 (-18.1%), from €61,388 to €50,297
of which Land and buildings: -€25,977
- Cash +€9,559
up €9,559 (+35.4%), from €27,032 to €36,591
mainly Depreciation (+€29,006) and Net result for the year (+€26,006)
- Debts after one year -€37,539
down €37,539 (-75.1%), from €49,996 to €12,457
- Reserves +€26,006
up €26,006 (+174.3%), from €14,922 to €40,928
of which Distributable reserves: +€26,006
- Tax, wage and social debts +€18,101
up €18,101 (+195.4%), from €9,262 to €27,363
- Trade debts +€9,399
up €9,399 (+119.3%), from €7,879 to €17,278
- Other debts -€3,133
down €3,133 (-100.0%), from €3,133 to €0
- Gross operating margin +€27,104
up €27,104 (+52.3%), from €51,817 to €78,921
- Taxes +€8,832
up €8,832 (+95.9%), from €9,209 to €18,041
- Depreciation +€1,176
up €1,176 (+4.2%), from €27,829 to €29,006
- Financial charges -€1,129
down €1,129 (-23.7%), from €4,773 to €3,644
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.
Cash bridge derived
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 | €139,876 | €154,165 | +€14,288 | +10.2% |
| Fixed assets | 21/28 | €61,388 | €50,297 | -€11,091 | -18.1% |
| Tangible fixed assets | 22/27 | €61,388 | €50,297 | -€11,091 | -18.1% |
| Land and buildings | 22 | €52,055 | €26,077 | -€25,977 | -49.9% |
| Furniture and vehicles | 24 | €4,534 | €19,420 | +€14,886 | +328.4% |
| Other tangible fixed assets | 26 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €78,488 | €103,868 | +€25,379 | +32.3% |
| Amounts receivable within one year | 40/41 | €47,908 | €64,924 | +€17,015 | +35.5% |
| Trade receivables | 40 | €47,565 | €60,870 | +€13,305 | +28.0% |
| Other amounts receivable | 41 | €344 | €4,054 | +€3,710 | +1079.2% |
| Cash at bank and in hand | 54/58 | €27,032 | €36,591 | +€9,559 | +35.4% |
| Deferred charges and accrued income | 490/1 | €3,547 | €2,352 | -€1,195 | -33.7% |
| Total equity and liabilities | 10/49 | €139,876 | €154,165 | +€14,288 | +10.2% |
| Equity | 10/15 | €33,522 | €59,528 | +€26,006 | +77.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,922 | €40,928 | +€26,006 | +174.3% |
| Tax-exempt reserves | 132 | €526 | €526 | = | 0.0% |
| Distributable reserves | 133 | €14,396 | €40,402 | +€26,006 | +180.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €106,354 | €94,636 | -€11,718 | -11.0% |
| Amounts payable after more than one year | 17 | €49,996 | €12,457 | -€37,539 | -75.1% |
| Financial debts | 170/4 | €49,996 | €12,457 | -€37,539 | -75.1% |
| Amounts payable within one year | 42/48 | €56,358 | €82,179 | +€25,821 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €36,084 | €37,539 | +€1,455 | +4.0% |
| Trade debts | 44 | €7,879 | €17,278 | +€9,399 | +119.3% |
| Suppliers | 440/4 | €7,879 | €17,278 | +€9,399 | +119.3% |
| Taxes, remuneration and social security | 45 | €9,262 | €27,363 | +€18,101 | +195.4% |
| Taxes | 450/3 | €9,262 | €27,363 | +€18,101 | +195.4% |
| Other amounts payable | 47/48 | €3,133 | €0 | -€3,133 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,829 | €29,006 | +€1,176 | +4.2% |
| Other operating charges | 640/8 | €2,881 | €2,386 | -€495 | -17.2% |
| Gross operating margin | 9900 | €51,817 | €78,921 | +€27,104 | +52.3% |
| Operating profit (loss) | 9901 | €21,107 | €47,529 | +€26,423 | +125.2% |
| Financial income | 75/76B | - | €162 | +€162 | |
| Recurring financial income | 75 | - | €162 | +€162 | |
| Financial charges | 65/66B | €4,773 | €3,644 | -€1,129 | -23.7% |
| Recurring financial charges | 65 | €4,773 | €3,644 | -€1,129 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €16,334 | €44,047 | +€27,713 | +169.7% |
| Income taxes | 67/77 | €9,209 | €18,041 | +€8,832 | +95.9% |
| Profit (loss) for the period | 9904 | €7,124 | €26,006 | +€18,882 | +265.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,124 | €26,006 | +€18,882 | +265.0% |
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 10 October 2026 via checked.be.