J.L.R.: 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.R.
Largest movements
- Tangible fixed assets -€5,333
down €5,333 (-6.2%), from €85,333 to €80,000
- Receivables within one year -€3,771
down €3,771 (-19.0%), from €19,847 to €16,076
of which Other amounts receivable: -€3,771
- Debts after one year -€5,004
down €5,004 (-70.0%), from €7,151 to €2,147
- Reserves -€2,836
down €2,836 (-4.9%), from €57,868 to €55,033
of which Tax-exempt reserves: -€2,836
- Provisions -€1,460
down €1,460 (-5.1%), from €28,837 to €27,376
- Gross operating margin -€737
down €737 (-27.5%), from €2,682 to €1,945
- Financial charges -€192
down €192 (-48.4%), from €396 to €205
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 | €105,870 | €96,865 | -€9,004 | -8.5% |
| Fixed assets | 21/28 | €85,581 | €80,248 | -€5,333 | -6.2% |
| Tangible fixed assets | 22/27 | €85,333 | €80,000 | -€5,333 | -6.2% |
| Land and buildings | 22 | €85,333 | €80,000 | -€5,333 | -6.2% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €20,288 | €16,618 | -€3,671 | -18.1% |
| Amounts receivable within one year | 40/41 | €19,847 | €16,076 | -€3,771 | -19.0% |
| Trade receivables | 40 | €213 | €213 | = | 0.0% |
| Other amounts receivable | 41 | €19,634 | €15,863 | -€3,771 | -19.2% |
| Cash at bank and in hand | 54/58 | €441 | €542 | +€101 | +22.8% |
| Total equity and liabilities | 10/49 | €105,870 | €96,865 | -€9,004 | -8.5% |
| Equity | 10/15 | €69,882 | €67,230 | -€2,652 | -3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,868 | €55,033 | -€2,836 | -4.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,009 | €53,174 | -€2,836 | -5.1% |
| Profit (loss) carried forward | 14 | -€6,579 | -€6,395 | +€183 | +2.8% |
| Provisions and deferred taxes | 16 | €28,837 | €27,376 | -€1,460 | -5.1% |
| Deferred taxes | 168 | €28,837 | €27,376 | -€1,460 | -5.1% |
| Amounts payable | 17/49 | €7,151 | €2,259 | -€4,892 | -68.4% |
| Amounts payable after more than one year | 17 | €7,151 | €2,147 | -€5,004 | -70.0% |
| Financial debts | 170/4 | €7,151 | €2,147 | -€5,004 | -70.0% |
| Amounts payable within one year | 42/48 | - | €113 | +€113 | |
| Trade debts | 44 | - | €113 | +€113 | |
| Suppliers | 440/4 | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,333 | €5,333 | = | 0.0% |
| Other operating charges | 640/8 | €504 | €520 | +€16 | +3.1% |
| Gross operating margin | 9900 | €2,682 | €1,945 | -€737 | -27.5% |
| Operating profit (loss) | 9901 | -€3,156 | -€3,908 | -€752 | -23.8% |
| Financial charges | 65/66B | €396 | €205 | -€192 | -48.4% |
| Recurring financial charges | 65 | €396 | €205 | -€192 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,552 | -€4,113 | -€561 | -15.8% |
| Transfer from deferred taxes | 780 | €4,296 | €4,296 | = | 0.0% |
| Profit (loss) for the period | 9904 | €744 | €183 | -€561 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €744 | €183 | -€561 | -75.4% |
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.