J.L. COMPTA: what changed
Two fiscal 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. COMPTA
Largest movements
- Receivables within one year -€18,432
down €18,432 (-26.3%), from €69,963 to €51,531
of which Trade receivables: -€17,657
- Tangible fixed assets -€15,798
down €15,798 (-3.5%), from €445,462 to €429,664
- Reserves -€22,100
down €22,100 (-7.2%), from €307,900 to €285,800
- Other debts +€18,542
up €18,542 (+106.6%), from €17,390 to €35,931
- Debts after one year -€18,176
down €18,176 (-7.8%), from €233,768 to €215,593
- Tax, wage and social debts -€10,220
down €10,220 (-31.0%), from €32,941 to €22,721
of which Taxes: -€12,731
- Staff costs +€20,417
up €20,417 (+26.0%), from €78,416 to €98,833
- Taxes -€8,630
down €8,630 (-50.7%), from €17,020 to €8,390
- Other operating charges +€3,922
up €3,922 (+194.7%), from €2,014 to €5,936
- Financial income -€2,940
down €2,940 (-53.9%), from €5,450 to €2,510
of which Non-recurring financial income: -€2,087
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 | €641,014 | €605,551 | -€35,463 | -5.5% |
| Fixed assets | 21/28 | €445,462 | €429,664 | -€15,798 | -3.5% |
| Tangible fixed assets | 22/27 | €445,462 | €429,664 | -€15,798 | -3.5% |
| Land and buildings | 22 | €387,300 | €382,527 | -€4,774 | -1.2% |
| Plant, machinery and equipment | 23 | €34,168 | €29,626 | -€4,542 | -13.3% |
| Furniture and vehicles | 24 | €23,993 | €16,465 | -€7,528 | -31.4% |
| Other tangible fixed assets | 26 | - | €1,046 | +€1,046 | |
| Current assets | 29/58 | €195,553 | €175,887 | -€19,665 | -10.1% |
| Amounts receivable within one year | 40/41 | €69,963 | €51,531 | -€18,432 | -26.3% |
| Trade receivables | 40 | €45,820 | €28,163 | -€17,657 | -38.5% |
| Other amounts receivable | 41 | €24,143 | €23,369 | -€775 | -3.2% |
| Current investments | 50/53 | €31,568 | €34,052 | +€2,484 | +7.9% |
| Cash at bank and in hand | 54/58 | €86,967 | €82,806 | -€4,160 | -4.8% |
| Deferred charges and accrued income | 490/1 | €7,055 | €7,498 | +€443 | +6.3% |
| Total equity and liabilities | 10/49 | €641,014 | €605,551 | -€35,463 | -5.5% |
| Equity | 10/15 | €334,433 | €312,362 | -€22,071 | -6.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €307,900 | €285,800 | -€22,100 | -7.2% |
| Distributable reserves | 133 | €307,900 | €285,800 | -€22,100 | -7.2% |
| Profit (loss) carried forward | 14 | €4,533 | €4,562 | +€29 | +0.6% |
| Amounts payable | 17/49 | €306,582 | €293,189 | -€13,392 | -4.4% |
| Amounts payable after more than one year | 17 | €233,768 | €215,593 | -€18,176 | -7.8% |
| Financial debts | 170/4 | €233,768 | €215,593 | -€18,176 | -7.8% |
| Amounts payable within one year | 42/48 | €72,617 | €77,413 | +€4,796 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €19,456 | €18,176 | -€1,281 | -6.6% |
| Trade debts | 44 | €2,830 | €585 | -€2,245 | -79.3% |
| Suppliers | 440/4 | €2,830 | €585 | -€2,245 | -79.3% |
| Taxes, remuneration and social security | 45 | €32,941 | €22,721 | -€10,220 | -31.0% |
| Taxes | 450/3 | €20,861 | €8,130 | -€12,731 | -61.0% |
| Remuneration and social security | 454/9 | €12,080 | €14,591 | +€2,511 | +20.8% |
| Other amounts payable | 47/48 | €17,390 | €35,931 | +€18,542 | +106.6% |
| Accrued charges and deferred income | 492/3 | €196 | €184 | -€12 | -6.3% |
| Remuneration, social security and pensions | 62 | €78,416 | €98,833 | +€20,417 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,019 | €24,537 | +€519 | +2.2% |
| Other operating charges | 640/8 | €2,014 | €5,936 | +€3,922 | +194.7% |
| Non-recurring operating charges | 66A | - | €113 | +€113 | |
| Gross operating margin | 9900 | €154,136 | €154,455 | +€319 | +0.2% |
| Operating profit (loss) | 9901 | €49,688 | €25,036 | -€24,652 | -49.6% |
| Financial income | 75/76B | €5,450 | €2,510 | -€2,940 | -53.9% |
| Recurring financial income | 75 | €3,363 | €2,510 | -€853 | -25.4% |
| Non-recurring financial income | 76B | €2,087 | - | -€2,087 | |
| Financial charges | 65/66B | €6,703 | €6,227 | -€476 | -7.1% |
| Recurring financial charges | 65 | €6,703 | €6,227 | -€476 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €48,435 | €21,319 | -€27,116 | -56.0% |
| Income taxes | 67/77 | €17,020 | €8,390 | -€8,630 | -50.7% |
| Profit (loss) for the period | 9904 | €31,415 | €12,929 | -€18,486 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,415 | €12,929 | -€18,486 | -58.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.