J@L Engineering & Consulting: 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 Engineering & Consulting
Largest movements
- Current investments +€86,000
up €86,000 (+88.7%), from €97,000 to €183,000
- Receivables within one year -€22,072
down €22,072 (-70.8%), from €31,194 to €9,122
of which Trade receivables: -€21,417
- Cash -€6,877
down €6,877 (-22.4%), from €30,727 to €23,851
mainly Current investments (-€86,000) and Contributions, distributions and other (-€59,015)
- Other debts +€50,132
up €50,132 (+2,179%), from €2,300 to €52,432
- Tax, wage and social debts +€5,792
up €5,792 (+108%), from €5,359 to €11,151
- Gross operating margin -€42,174
down €42,174 (-36.1%), from €116,953 to €74,780
- Taxes -€9,253
down €9,253 (-36.5%), from €25,379 to €16,126
- Financial income +€2,013
up €2,013 (+216%), from €932 to €2,946
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 | €164,122 | €221,207 | +€57,084 | +34.8% |
| Fixed assets | 21/28 | €1,201 | €569 | -€632 | -52.6% |
| Tangible fixed assets | 22/27 | €1,087 | €455 | -€632 | -58.2% |
| Furniture and vehicles | 24 | €1,087 | €455 | -€632 | -58.2% |
| Financial fixed assets | 28 | €114 | €114 | = | 0.0% |
| Current assets | 29/58 | €162,921 | €220,637 | +€57,717 | +35.4% |
| Amounts receivable within one year | 40/41 | €31,194 | €9,122 | -€22,072 | -70.8% |
| Trade receivables | 40 | €30,294 | €8,877 | -€21,417 | -70.7% |
| Other amounts receivable | 41 | €900 | €245 | -€655 | -72.8% |
| Current investments | 50/53 | €97,000 | €183,000 | +€86,000 | +88.7% |
| Cash at bank and in hand | 54/58 | €30,727 | €23,851 | -€6,877 | -22.4% |
| Deferred charges and accrued income | 490/1 | €4,000 | €4,665 | +€665 | +16.6% |
| Total equity and liabilities | 10/49 | €164,122 | €221,207 | +€57,084 | +34.8% |
| Equity | 10/15 | €154,594 | €154,594 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,594 | €151,594 | = | 0.0% |
| Amounts payable | 17/49 | €9,529 | €66,613 | +€57,084 | +599% |
| Amounts payable within one year | 42/48 | €9,529 | €66,613 | +€57,084 | +599% |
| Trade debts | 44 | €1,870 | €3,030 | +€1,161 | +62.1% |
| Suppliers | 440/4 | €1,870 | €3,030 | +€1,161 | +62.1% |
| Taxes, remuneration and social security | 45 | €5,359 | €11,151 | +€5,792 | +108% |
| Taxes | 450/3 | €5,359 | €11,151 | +€5,792 | +108% |
| Other amounts payable | 47/48 | €2,300 | €52,432 | +€50,132 | +2,179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €632 | -€39 | -5.8% |
| Other operating charges | 640/8 | €45 | €490 | +€445 | +992% |
| Gross operating margin | 9900 | €116,953 | €74,780 | -€42,174 | -36.1% |
| Operating profit (loss) | 9901 | €116,238 | €73,658 | -€42,580 | -36.6% |
| Financial income | 75/76B | €932 | €2,946 | +€2,013 | +216% |
| Recurring financial income | 75 | €932 | €2,946 | +€2,013 | +216% |
| Financial charges | 65/66B | €1,211 | €1,462 | +€251 | +20.7% |
| Recurring financial charges | 65 | €1,211 | €1,462 | +€251 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €115,959 | €75,141 | -€40,817 | -35.2% |
| Income taxes | 67/77 | €25,379 | €16,126 | -€9,253 | -36.5% |
| Profit (loss) for the period | 9904 | €90,580 | €59,015 | -€31,564 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €90,580 | €59,015 | -€31,564 | -34.8% |
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 18 October 2026 via checked.be.