J.L.J. 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.J. CONSULT
Largest movements
- Tangible fixed assets -€13,709
down €13,709 (-6.3%), from €219,165 to €205,456
of which Land and buildings: -€13,208
- Intangible fixed assets -€3,927
down €3,927 (-63.4%), from €6,194 to €2,268
- Short-term financial debts -€8,877
no longer reported in 2025 (was €8,877)
- Debts after one year -€8,035
down €8,035 (-3.2%), from €250,814 to €242,780
of which Financial debts: -€13,525
- Profit (loss) carried forward -€4,770
down €4,770 (-8.1%), from -€58,623 to -€63,393
- Gross operating margin +€16,210
up €16,210 (+161%), from €10,063 to €26,274
- Depreciation +€582
up €582 (+2.4%), from €24,474 to €25,056
- Financial charges -€468
down €468 (-10.3%), from €4,553 to €4,085
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 | €349,354 | €329,148 | -€20,206 | -5.8% |
| Formation expenses | 20 | €819 | €611 | -€208 | -25.4% |
| Fixed assets | 21/28 | €225,559 | €207,924 | -€17,636 | -7.8% |
| Intangible fixed assets | 21 | €6,194 | €2,268 | -€3,927 | -63.4% |
| Tangible fixed assets | 22/27 | €219,165 | €205,456 | -€13,709 | -6.3% |
| Land and buildings | 22 | €206,008 | €192,800 | -€13,208 | -6.4% |
| Plant, machinery and equipment | 23 | €10,888 | €7,012 | -€3,876 | -35.6% |
| Furniture and vehicles | 24 | €2,269 | €5,645 | +€3,376 | +149% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €122,976 | €120,613 | -€2,362 | -1.9% |
| Stocks and contracts in progress | 3 | €85,396 | €83,736 | -€1,661 | -1.9% |
| Stocks | 30/36 | €85,396 | €83,736 | -€1,661 | -1.9% |
| Amounts receivable within one year | 40/41 | €36,674 | €36,244 | -€430 | -1.2% |
| Trade receivables | 40 | €7,987 | €8,227 | +€240 | +3.0% |
| Other amounts receivable | 41 | €28,687 | €28,016 | -€671 | -2.3% |
| Cash at bank and in hand | 54/58 | €906 | €634 | -€272 | -30.0% |
| Total equity and liabilities | 10/49 | €349,354 | €329,148 | -€20,206 | -5.8% |
| Equity | 10/15 | €24 | -€4,746 | -€4,770 | |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €22,647 | €22,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,216 | €1,216 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,216 | €1,216 | = | 0.0% |
| Distributable reserves | 133 | €21,431 | €21,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,623 | -€63,393 | -€4,770 | -8.1% |
| Amounts payable | 17/49 | €349,330 | €333,894 | -€15,437 | -4.4% |
| Amounts payable after more than one year | 17 | €250,814 | €242,780 | -€8,035 | -3.2% |
| Financial debts | 170/4 | €138,063 | €124,538 | -€13,525 | -9.8% |
| Other amounts payable | 178/9 | €112,751 | €118,242 | +€5,490 | +4.9% |
| Amounts payable within one year | 42/48 | €98,516 | €91,114 | -€7,402 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €13,244 | €13,441 | +€197 | +1.5% |
| Financial debts | 43 | €8,877 | - | -€8,877 | |
| Credit institutions | 430/8 | €8,877 | - | -€8,877 | |
| Trade debts | 44 | €75,149 | €75,833 | +€684 | +0.9% |
| Suppliers | 440/4 | €75,149 | €75,833 | +€684 | +0.9% |
| Taxes, remuneration and social security | 45 | €1,246 | €1,840 | +€593 | +47.6% |
| Taxes | 450/3 | €1,246 | €1,840 | +€593 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,474 | €25,056 | +€582 | +2.4% |
| Other operating charges | 640/8 | €1,960 | €2,044 | +€84 | +4.3% |
| Gross operating margin | 9900 | €10,063 | €26,274 | +€16,210 | +161% |
| Operating profit (loss) | 9901 | -€16,370 | -€825 | +€15,545 | +95.0% |
| Financial income | 75/76B | €122 | €140 | +€19 | +15.4% |
| Recurring financial income | 75 | €122 | €140 | +€19 | +15.4% |
| Financial charges | 65/66B | €4,553 | €4,085 | -€468 | -10.3% |
| Recurring financial charges | 65 | €4,553 | €4,085 | -€468 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,801 | -€4,770 | +€16,032 | +77.1% |
| Profit (loss) for the period | 9904 | -€20,801 | -€4,770 | +€16,032 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,801 | -€4,770 | +€16,032 | +77.1% |
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 28 October 2026 via checked.be.