J L P: 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 P
Largest movements
- Cash +€34,760
up €34,760 (+78.8%), from €44,135 to €78,895
mainly Depreciation (+€23,915) and Stocks and contracts (+€12,987)
- Tangible fixed assets -€17,777
down €17,777 (-20.3%), from €87,492 to €69,715
of which Furniture and vehicles: -€13,848
- Stocks and contracts -€12,987
down €12,987 (-72.7%), from €17,868 to €4,881
- Deferred charges and accrued income -€4,656
down €4,656 (-74.4%), from €6,262 to €1,606
- Receivables within one year +€1,891
up €1,891 (+10.2%), from €18,506 to €20,397
of which Trade receivables: +€3,696
- Trade debts +€4,578
up €4,578 (+661%), from €693 to €5,271
- Profit (loss) carried forward -€3,419
down €3,419 (-10.9%), from €31,335 to €27,916
- Purchases and services -€5,480
down €5,480 (-13.3%), from €41,309 to €35,829
- Turnover -€2,587
down €2,587 (-4.3%), from €60,037 to €57,450
- Depreciation +€746
up €746 (+3.2%), from €23,169 to €23,915
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,172 | €176,211 | +€1,039 | +0.6% |
| Fixed assets | 21/28 | €88,401 | €70,432 | -€17,969 | -20.3% |
| Intangible fixed assets | 21 | €909 | €717 | -€192 | -21.1% |
| Tangible fixed assets | 22/27 | €87,492 | €69,715 | -€17,777 | -20.3% |
| Land and buildings | 22 | €36,770 | €33,383 | -€3,387 | -9.2% |
| Plant, machinery and equipment | 23 | €12,576 | €12,034 | -€542 | -4.3% |
| Furniture and vehicles | 24 | €38,146 | €24,298 | -€13,848 | -36.3% |
| Current assets | 29/58 | €86,771 | €105,779 | +€19,008 | +21.9% |
| Stocks and contracts in progress | 3 | €17,868 | €4,881 | -€12,987 | -72.7% |
| Stocks | 30/36 | €17,868 | €4,881 | -€12,987 | -72.7% |
| Amounts receivable within one year | 40/41 | €18,506 | €20,397 | +€1,891 | +10.2% |
| Trade receivables | 40 | €15,737 | €19,433 | +€3,696 | +23.5% |
| Other amounts receivable | 41 | €2,769 | €964 | -€1,805 | -65.2% |
| Cash at bank and in hand | 54/58 | €44,135 | €78,895 | +€34,760 | +78.8% |
| Deferred charges and accrued income | 490/1 | €6,262 | €1,606 | -€4,656 | -74.4% |
| Total equity and liabilities | 10/49 | €175,172 | €176,211 | +€1,039 | +0.6% |
| Equity | 10/15 | €97,287 | €93,715 | -€3,572 | -3.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,913 | €1,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,764 | €1,764 | = | 0.0% |
| Legal reserve | 130 | €1,764 | €1,764 | = | 0.0% |
| Distributable reserves | 133 | €149 | €149 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,335 | €27,916 | -€3,419 | -10.9% |
| Investment grants | 15 | €2,066 | €1,913 | -€153 | -7.4% |
| Provisions and deferred taxes | 16 | €1,064 | €985 | -€79 | -7.4% |
| Deferred taxes | 168 | €1,064 | €985 | -€79 | -7.4% |
| Amounts payable | 17/49 | €76,821 | €81,511 | +€4,690 | +6.1% |
| Amounts payable within one year | 42/48 | €76,756 | €81,446 | +€4,690 | +6.1% |
| Trade debts | 44 | €693 | €5,271 | +€4,578 | +661% |
| Suppliers | 440/4 | €693 | €5,271 | +€4,578 | +661% |
| Taxes, remuneration and social security | 45 | €56 | €83 | +€27 | +48.2% |
| Taxes | 450/3 | €56 | €83 | +€27 | +48.2% |
| Other amounts payable | 47/48 | €76,007 | €76,092 | +€85 | +0.1% |
| Accrued charges and deferred income | 492/3 | €65 | €65 | = | 0.0% |
| Turnover | 70 | €60,037 | €57,450 | -€2,587 | -4.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,309 | €35,829 | -€5,480 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,169 | €23,915 | +€746 | +3.2% |
| Other operating charges | 640/8 | €1,020 | €1,090 | +€70 | +6.9% |
| Non-recurring operating charges | 66A | €3,212 | - | -€3,212 | |
| Gross operating margin | 9900 | €21,038 | €21,621 | +€583 | +2.8% |
| Operating profit (loss) | 9901 | -€6,363 | -€3,384 | +€2,979 | +46.8% |
| Financial income | 75/76B | €154 | €154 | = | 0.0% |
| Recurring financial income | 75 | €154 | €154 | = | 0.0% |
| Financial charges | 65/66B | €266 | €269 | +€3 | +1.1% |
| Recurring financial charges | 65 | €266 | €269 | +€3 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,475 | -€3,499 | +€2,976 | +46.0% |
| Transfer from deferred taxes | 780 | €79 | €79 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€6,396 | -€3,420 | +€2,976 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,396 | -€3,420 | +€2,976 | +46.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.