J&L CONSULT: 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 CONSULT
Largest movements
- Cash +€12,445
up €12,445 (+59.6%), from €20,872 to €33,317
mainly Receivables within one year (+€11,552) and Depreciation (+€11,088)
- Receivables within one year -€11,552
down €11,552 (-67.2%), from €17,187 to €5,635
of which Trade receivables: -€12,972
- Tangible fixed assets -€11,088
down €11,088 (-9.3%), from €118,819 to €107,731
of which Land and buildings: -€8,650
- Other debts -€4,351
down €4,351 (-30.5%), from €14,286 to €9,935
- Reserves -€1,922
down €1,922 (-1.5%), from €131,452 to €129,530
of which Tax-exempt reserves: -€2,914
- Gross operating margin -€5,057
down €5,057 (-17.9%), from €28,243 to €23,186
- Taxes -€3,630
down €3,630 (-42.2%), from €8,601 to €4,971
- Depreciation -€2,149
down €2,149 (-16.2%), from €13,237 to €11,088
- Financial income +€1,296
up €1,296 (+1,580%), from €82 to €1,378
of which Financial income: +€1,296
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 | €186,924 | €177,623 | -€9,301 | -5.0% |
| Fixed assets | 21/28 | €118,819 | €107,731 | -€11,088 | -9.3% |
| Tangible fixed assets | 22/27 | €118,819 | €107,731 | -€11,088 | -9.3% |
| Land and buildings | 22 | €115,868 | €107,218 | -€8,650 | -7.5% |
| Furniture and vehicles | 24 | €2,951 | €513 | -€2,438 | -82.6% |
| Current assets | 29/58 | €68,105 | €69,892 | +€1,787 | +2.6% |
| Amounts receivable within one year | 40/41 | €17,187 | €5,635 | -€11,552 | -67.2% |
| Trade receivables | 40 | €17,187 | €4,215 | -€12,972 | -75.5% |
| Other amounts receivable | 41 | - | €1,420 | +€1,420 | |
| Current investments | 50/53 | €25,421 | €26,411 | +€990 | +3.9% |
| Cash at bank and in hand | 54/58 | €20,872 | €33,317 | +€12,445 | +59.6% |
| Deferred charges and accrued income | 490/1 | €4,625 | €4,529 | -€96 | -2.1% |
| Total equity and liabilities | 10/49 | €186,924 | €177,623 | -€9,301 | -5.0% |
| Equity | 10/15 | €150,044 | €148,122 | -€1,922 | -1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €131,452 | €129,530 | -€1,922 | -1.5% |
| Tax-exempt reserves | 132 | €26,645 | €23,731 | -€2,914 | -10.9% |
| Distributable reserves | 133 | €104,807 | €105,799 | +€992 | +0.9% |
| Provisions and deferred taxes | 16 | €13,718 | €12,217 | -€1,501 | -10.9% |
| Deferred taxes | 168 | €13,718 | €12,217 | -€1,501 | -10.9% |
| Amounts payable | 17/49 | €23,162 | €17,284 | -€5,878 | -25.4% |
| Amounts payable within one year | 42/48 | €22,110 | €16,304 | -€5,806 | -26.3% |
| Trade debts | 44 | €2,732 | €1,509 | -€1,223 | -44.8% |
| Suppliers | 440/4 | €2,732 | €1,509 | -€1,223 | -44.8% |
| Taxes, remuneration and social security | 45 | €5,092 | €4,860 | -€232 | -4.6% |
| Taxes | 450/3 | €5,092 | €4,860 | -€232 | -4.6% |
| Other amounts payable | 47/48 | €14,286 | €9,935 | -€4,351 | -30.5% |
| Accrued charges and deferred income | 492/3 | €1,052 | €980 | -€72 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,237 | €11,088 | -€2,149 | -16.2% |
| Other operating charges | 640/8 | €1,666 | €1,767 | +€101 | +6.1% |
| Gross operating margin | 9900 | €28,243 | €23,186 | -€5,057 | -17.9% |
| Operating profit (loss) | 9901 | €13,340 | €10,331 | -€3,009 | -22.6% |
| Financial income | 75/76B | €82 | €1,378 | +€1,296 | +1,580% |
| Recurring financial income | 75 | €82 | €1,378 | +€1,296 | +1,580% |
| Non-recurring financial income | 76B | €82 | €1,378 | +€1,296 | +1,580% |
| Financial charges | 65/66B | €243 | €226 | -€17 | -7.0% |
| Recurring financial charges | 65 | €243 | €226 | -€17 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €13,179 | €11,483 | -€1,696 | -12.9% |
| Transfer from deferred taxes | 780 | €1,501 | €1,501 | = | 0.0% |
| Income taxes | 67/77 | €8,601 | €4,971 | -€3,630 | -42.2% |
| Profit (loss) for the period | 9904 | €6,079 | €8,013 | +€1,934 | +31.8% |
| Transfer from tax-exempt reserves | 789 | €2,914 | €2,914 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,993 | €10,927 | +€1,934 | +21.5% |
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 19 October 2026 via checked.be.