J & L Services: 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 Services
Largest movements
- Receivables within one year -€7,571
down €7,571 (-29.7%), from €25,450 to €17,879
of which Other amounts receivable: -€12,126
- Cash +€5,103
up €5,103 (+1,322%), from €386 to €5,489
mainly Net result for the year (+€20,993) and Receivables within one year (+€7,571)
- Tangible fixed assets -€3,095
down €3,095 (-21.1%), from €14,688 to €11,593
of which Other tangible fixed assets: -€2,068
- Deferred charges and accrued income -€1,667
down €1,667 (-51.5%), from €3,235 to €1,568
- Reserves -€12,303
down €12,303 (-37.0%), from €33,296 to €20,993
- Tax, wage and social debts +€5,266
up €5,266 (+176%), from €2,986 to €8,252
- Trade debts -€1,669
down €1,669 (-67.6%), from €2,469 to €800
- Other debts +€1,476
up €1,476 (+18,450%), from €8 to €1,484
- Gross operating margin -€9,557
down €9,557 (-23.1%), from €41,373 to €31,816
- Depreciation +€2,550
up €2,550 (+199%), from €1,280 to €3,830
- Taxes +€1,135
up €1,135 (+21.1%), from €5,374 to €6,509
- Financial charges -€767
down €767 (-89.4%), from €858 to €91
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 | €43,759 | €36,529 | -€7,230 | -16.5% |
| Fixed assets | 21/28 | €14,688 | €11,593 | -€3,095 | -21.1% |
| Tangible fixed assets | 22/27 | €14,688 | €11,593 | -€3,095 | -21.1% |
| Furniture and vehicles | 24 | €1,388 | €361 | -€1,027 | -74.0% |
| Other tangible fixed assets | 26 | €13,300 | €11,232 | -€2,068 | -15.5% |
| Current assets | 29/58 | €29,071 | €24,936 | -€4,135 | -14.2% |
| Amounts receivable within one year | 40/41 | €25,450 | €17,879 | -€7,571 | -29.7% |
| Trade receivables | 40 | €13,324 | €17,879 | +€4,555 | +34.2% |
| Other amounts receivable | 41 | €12,126 | - | -€12,126 | |
| Cash at bank and in hand | 54/58 | €386 | €5,489 | +€5,103 | +1,322% |
| Deferred charges and accrued income | 490/1 | €3,235 | €1,568 | -€1,667 | -51.5% |
| Total equity and liabilities | 10/49 | €43,759 | €36,529 | -€7,230 | -16.5% |
| Equity | 10/15 | €38,296 | €25,993 | -€12,303 | -32.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,296 | €20,993 | -€12,303 | -37.0% |
| Distributable reserves | 133 | €33,296 | €20,993 | -€12,303 | -37.0% |
| Amounts payable | 17/49 | €5,463 | €10,536 | +€5,073 | +92.9% |
| Amounts payable within one year | 42/48 | €5,463 | €10,536 | +€5,073 | +92.9% |
| Trade debts | 44 | €2,469 | €800 | -€1,669 | -67.6% |
| Suppliers | 440/4 | €2,469 | €800 | -€1,669 | -67.6% |
| Taxes, remuneration and social security | 45 | €2,986 | €8,252 | +€5,266 | +176% |
| Taxes | 450/3 | €2,986 | €8,252 | +€5,266 | +176% |
| Other amounts payable | 47/48 | €8 | €1,484 | +€1,476 | +18,450% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,280 | €3,830 | +€2,550 | +199% |
| Other operating charges | 640/8 | €565 | €393 | -€172 | -30.4% |
| Gross operating margin | 9900 | €41,373 | €31,816 | -€9,557 | -23.1% |
| Operating profit (loss) | 9901 | €39,528 | €27,593 | -€11,935 | -30.2% |
| Financial charges | 65/66B | €858 | €91 | -€767 | -89.4% |
| Recurring financial charges | 65 | €858 | €91 | -€767 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €38,670 | €27,502 | -€11,168 | -28.9% |
| Income taxes | 67/77 | €5,374 | €6,509 | +€1,135 | +21.1% |
| Profit (loss) for the period | 9904 | €33,296 | €20,993 | -€12,303 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,296 | €20,993 | -€12,303 | -37.0% |
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 18 October 2026 via checked.be.