J & L PROMOTING: 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 PROMOTING
Largest movements
- Tangible fixed assets -€36,047
down €36,047 (-4.1%), from €887,719 to €851,672
- Profit (loss) carried forward -€15,615
down €15,615 (-14.6%), from -€106,771 to -€122,386
- Other debts -€11,500
down €11,500 (-1.5%), from €751,000 to €739,500
- Gross operating margin +€8,085
up €8,085 (+140%), from €5,760 to €13,846
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 | €888,283 | €851,900 | -€36,383 | -4.1% |
| Fixed assets | 21/28 | €887,719 | €851,672 | -€36,047 | -4.1% |
| Tangible fixed assets | 22/27 | €887,719 | €851,672 | -€36,047 | -4.1% |
| Land and buildings | 22 | €887,719 | €851,672 | -€36,047 | -4.1% |
| Current assets | 29/58 | €564 | €228 | -€336 | -59.6% |
| Cash at bank and in hand | 54/58 | €564 | €228 | -€336 | -59.6% |
| Total equity and liabilities | 10/49 | €888,283 | €851,900 | -€36,383 | -4.1% |
| Equity | 10/15 | €77,510 | €55,777 | -€21,733 | -28.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €122,281 | €116,163 | -€6,118 | -5.0% |
| Tax-exempt reserves | 132 | €116,081 | €109,963 | -€6,118 | -5.3% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,771 | -€122,386 | -€15,615 | -14.6% |
| Provisions and deferred taxes | 16 | €59,773 | €56,622 | -€3,150 | -5.3% |
| Deferred taxes | 168 | €59,773 | €56,622 | -€3,150 | -5.3% |
| Amounts payable | 17/49 | €751,000 | €739,500 | -€11,500 | -1.5% |
| Amounts payable within one year | 42/48 | €751,000 | €739,500 | -€11,500 | -1.5% |
| Other amounts payable | 47/48 | €751,000 | €739,500 | -€11,500 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,047 | €36,047 | = | 0.0% |
| Other operating charges | 640/8 | €2,389 | €2,463 | +€75 | +3.1% |
| Gross operating margin | 9900 | €5,760 | €13,846 | +€8,085 | +140% |
| Operating profit (loss) | 9901 | -€32,675 | -€24,665 | +€8,010 | +24.5% |
| Financial charges | 65/66B | €251 | €218 | -€33 | -13.0% |
| Recurring financial charges | 65 | €251 | €218 | -€33 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,926 | -€24,883 | +€8,043 | +24.4% |
| Transfer from deferred taxes | 780 | €3,150 | €3,150 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€29,776 | -€21,733 | +€8,043 | +27.0% |
| Transfer from tax-exempt reserves | 789 | €6,118 | €6,118 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,658 | -€15,615 | +€8,043 | +34.0% |
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.