J & L SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€8,675
up €8,675 (+281%), from €3,085 to €11,760
of which Trade receivables: +€4,942
- Tangible fixed assets +€7,476
up €7,476 (+34.0%), from €22,009 to €29,485
of which Plant, machinery and equipment: +€4,204
- Cash -€1,414
down €1,414 (-71.7%), from €1,972 to €557
mainly Investment in fixed assets (net) (-€18,453) and Receivables within one year (-€8,675)
- Deferred charges and accrued income -€912
down €912 (-70.8%), from €1,289 to €377
- Other debts +€24,762
up €24,762 (+106%), from €23,265 to €48,028
- Profit (loss) carried forward -€7,989
down €7,989 (-70.6%), from -€11,319 to -€19,307
- Current portion of long-term debt -€3,785
down €3,785 (-74.9%), from €5,056 to €1,271
- Trade debts +€2,106
up €2,106 (+174%), from €1,211 to €3,317
- Debts after one year -€1,271
no longer reported in 2025 (was €1,271)
- Gross operating margin -€2,853
down €2,853 (-39.2%), from €7,270 to €4,417
- Depreciation +€857
up €857 (+8.5%), from €10,121 to €10,978
- Other operating charges +€176
up €176 (+25.5%), from €687 to €863
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 | €28,355 | €42,178 | +€13,824 | +48.8% |
| Fixed assets | 21/28 | €22,009 | €29,485 | +€7,476 | +34.0% |
| Tangible fixed assets | 22/27 | €22,009 | €29,485 | +€7,476 | +34.0% |
| Plant, machinery and equipment | 23 | €588 | €4,792 | +€4,204 | +715% |
| Furniture and vehicles | 24 | €21,421 | €24,693 | +€3,272 | +15.3% |
| Current assets | 29/58 | €6,346 | €12,694 | +€6,348 | +100% |
| Amounts receivable within one year | 40/41 | €3,085 | €11,760 | +€8,675 | +281% |
| Trade receivables | 40 | €789 | €5,731 | +€4,942 | +626% |
| Other amounts receivable | 41 | €2,296 | €6,028 | +€3,732 | +163% |
| Cash at bank and in hand | 54/58 | €1,972 | €557 | -€1,414 | -71.7% |
| Deferred charges and accrued income | 490/1 | €1,289 | €377 | -€912 | -70.8% |
| Total equity and liabilities | 10/49 | €28,355 | €42,178 | +€13,824 | +48.8% |
| Equity | 10/15 | -€2,841 | -€10,829 | -€7,989 | -281% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,478 | €3,478 | = | 0.0% |
| Distributable reserves | 133 | €3,478 | €3,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,319 | -€19,307 | -€7,989 | -70.6% |
| Amounts payable | 17/49 | €31,195 | €53,008 | +€21,813 | +69.9% |
| Amounts payable after more than one year | 17 | €1,271 | - | -€1,271 | |
| Financial debts | 170/4 | €1,271 | - | -€1,271 | |
| Amounts payable within one year | 42/48 | €29,904 | €53,008 | +€23,104 | +77.3% |
| Current portion of amounts payable after more than one year | 42 | €5,056 | €1,271 | -€3,785 | -74.9% |
| Trade debts | 44 | €1,211 | €3,317 | +€2,106 | +174% |
| Suppliers | 440/4 | €1,211 | €3,317 | +€2,106 | +174% |
| Taxes, remuneration and social security | 45 | €371 | €391 | +€20 | +5.5% |
| Taxes | 450/3 | €371 | €391 | +€20 | +5.5% |
| Other amounts payable | 47/48 | €23,265 | €48,028 | +€24,762 | +106% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,121 | €10,978 | +€857 | +8.5% |
| Other operating charges | 640/8 | €687 | €863 | +€176 | +25.5% |
| Gross operating margin | 9900 | €7,270 | €4,417 | -€2,853 | -39.2% |
| Operating profit (loss) | 9901 | -€3,538 | -€7,423 | -€3,885 | -110% |
| Financial charges | 65/66B | €228 | €174 | -€54 | -23.5% |
| Recurring financial charges | 65 | €228 | €174 | -€54 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,766 | -€7,598 | -€3,832 | -102% |
| Income taxes | 67/77 | €371 | €391 | +€20 | +5.5% |
| Profit (loss) for the period | 9904 | -€4,137 | -€7,989 | -€3,852 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,137 | -€7,989 | -€3,852 | -93.1% |
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.