J.L.K. CONSULT: what changed
J.L.K. CONSULT
Largest movements
- Receivables after one year +€51,110
up €51,110 (+166%), from €30,843 to €81,953
- Tangible fixed assets -€20,903
down €20,903 (-74.7%), from €27,976 to €7,073
of which Furniture and vehicles: -€20,903
- Receivables within one year +€10,790
new in 2023: €10,790
- Deferred charges and accrued income -€5,682
down €5,682 (-16.0%), from €35,529 to €29,847
- Trade debts +€20,247
up €20,247 (+96.3%), from €21,015 to €41,262
- Tax, wage and social debts +€12,153
up €12,153 (+617%), from €1,969 to €14,122
- Advances received +€2,055
new in 2023: €2,055
- Gross operating margin +€26,962
up €26,962, from -€5,385 to €21,577
- Taxes +€10,942
up €10,942 (+845%), from €1,295 to €12,237
- Other operating charges -€6,070
down €6,070 (-65.6%), from €9,253 to €3,182
- Depreciation -€5,961
down €5,961 (-66.4%), from €8,983 to €3,022
- Financial charges +€2,093
up €2,093 (+286%), from €731 to €2,824
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,952 | €136,057 | +€35,105 | +34.8% |
| Fixed assets | 21/28 | €27,976 | €7,073 | -€20,903 | -74.7% |
| Tangible fixed assets | 22/27 | €27,976 | €7,073 | -€20,903 | -74.7% |
| Furniture and vehicles | 24 | €25,607 | €4,704 | -€20,903 | -81.6% |
| Other tangible fixed assets | 26 | €2,369 | €2,369 | = | 0.0% |
| Current assets | 29/58 | €72,977 | €128,984 | +€56,008 | +76.7% |
| Amounts receivable after more than one year | 29 | €30,843 | €81,953 | +€51,110 | +166% |
| Other amounts receivable | 291 | €30,843 | €81,953 | +€51,110 | +166% |
| Amounts receivable within one year | 40/41 | - | €10,790 | +€10,790 | |
| Trade receivables | 40 | - | €10,790 | +€10,790 | |
| Cash at bank and in hand | 54/58 | €6,605 | €6,395 | -€210 | -3.2% |
| Deferred charges and accrued income | 490/1 | €35,529 | €29,847 | -€5,682 | -16.0% |
| Total equity and liabilities | 10/49 | €100,952 | €136,057 | +€35,105 | +34.8% |
| Equity | 10/15 | €47,169 | €47,809 | +€640 | +1.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €82 | €82 | = | 0.0% |
| Tax-exempt reserves | 132 | €82 | €82 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,687 | €35,327 | +€640 | +1.8% |
| Amounts payable | 17/49 | €53,783 | €88,248 | +€34,465 | +64.1% |
| Amounts payable within one year | 42/48 | €53,783 | €88,248 | +€34,465 | +64.1% |
| Financial debts | 43 | €30,000 | €30,000 | = | 0.0% |
| Credit institutions | 430/8 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €21,015 | €41,262 | +€20,247 | +96.3% |
| Suppliers | 440/4 | €21,015 | €41,262 | +€20,247 | +96.3% |
| Advances received on contracts in progress | 46 | - | €2,055 | +€2,055 | |
| Taxes, remuneration and social security | 45 | €1,969 | €14,122 | +€12,153 | +617% |
| Taxes | 450/3 | €1,969 | €14,122 | +€12,153 | +617% |
| Other amounts payable | 47/48 | €800 | €809 | +€9 | +1.1% |
| Non-recurring operating income | 76A | - | €35,566 | +€35,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,983 | €3,022 | -€5,961 | -66.4% |
| Other operating charges | 640/8 | €9,253 | €3,182 | -€6,070 | -65.6% |
| Gross operating margin | 9900 | -€5,385 | €21,577 | +€26,962 | |
| Operating profit (loss) | 9901 | -€23,621 | €15,373 | +€38,994 | |
| Financial income | 75/76B | €1,046 | €1,128 | +€82 | +7.9% |
| Recurring financial income | 75 | €1,046 | €1,128 | +€82 | +7.9% |
| Financial charges | 65/66B | €731 | €2,824 | +€2,093 | +286% |
| Recurring financial charges | 65 | €731 | €2,824 | +€2,093 | +286% |
| Profit (loss) for the period before taxes | 9903 | -€23,306 | €13,677 | +€36,983 | |
| Income taxes | 67/77 | €1,295 | €12,237 | +€10,942 | +845% |
| Profit (loss) for the period | 9904 | -€24,601 | €1,440 | +€26,041 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,601 | €1,440 | +€26,041 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.