J.L. SOUND: what changed
J.L. SOUND
Largest movements
- Stocks and contracts +€1,488
up €1,488 (+27.4%), from €5,437 to €6,925
- Cash +€351
up €351 (+67.1%), from €522 to €873
mainly Other debts (+€1,255) and Trade debts (+€686)
- Deferred charges and accrued income -€146
down €146 (-8.5%), from €1,712 to €1,566
- Other debts +€1,255
up €1,255 (+83.3%), from €1,506 to €2,761
- Trade debts +€686
up €686 (+98.1%), from €699 to €1,385
- Profit (loss) carried forward -€319
down €319 (-2.5%), from -€12,888 to -€13,207
- Gross operating margin -€1,926
down €1,926 (-94.1%), from €2,046 to €120
- Write-downs -€1,494
down €1,494, from €6 to -€1,488
- Purchases and services +€1,214
up €1,214 (+6.6%), from €18,391 to €19,606
- Other operating charges -€1,041
down €1,041 (-66.4%), from €1,569 to €528
- Turnover -€712
down €712 (-3.5%), from €20,438 to €19,726
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,281 | €9,903 | +€1,622 | +19.6% |
| Current assets | 29/58 | €8,281 | €9,903 | +€1,622 | +19.6% |
| Stocks and contracts in progress | 3 | €5,437 | €6,925 | +€1,488 | +27.4% |
| Stocks | 30/36 | €5,437 | €6,925 | +€1,488 | +27.4% |
| Amounts receivable within one year | 40/41 | €609 | €538 | -€71 | -11.7% |
| Trade receivables | 40 | €609 | €538 | -€71 | -11.7% |
| Cash at bank and in hand | 54/58 | €522 | €873 | +€351 | +67.1% |
| Deferred charges and accrued income | 490/1 | €1,712 | €1,566 | -€146 | -8.5% |
| Total equity and liabilities | 10/49 | €8,281 | €9,903 | +€1,622 | +19.6% |
| Equity | 10/15 | €6,076 | €5,757 | -€319 | -5.2% |
| Contributions | 10/11 | €18,964 | €18,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,888 | -€13,207 | -€319 | -2.5% |
| Amounts payable | 17/49 | €2,205 | €4,146 | +€1,941 | +88.0% |
| Amounts payable within one year | 42/48 | €2,205 | €4,146 | +€1,941 | +88.0% |
| Trade debts | 44 | €699 | €1,385 | +€686 | +98.1% |
| Suppliers | 440/4 | €699 | €1,385 | +€686 | +98.1% |
| Other amounts payable | 47/48 | €1,506 | €2,761 | +€1,255 | +83.3% |
| Turnover | 70 | €20,438 | €19,726 | -€712 | -3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,391 | €19,606 | +€1,214 | +6.6% |
| Remuneration, social security and pensions | 62 | €1,400 | €1,400 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6 | -€1,488 | -€1,494 | |
| Other operating charges | 640/8 | €1,569 | €528 | -€1,041 | -66.4% |
| Gross operating margin | 9900 | €2,046 | €120 | -€1,926 | -94.1% |
| Operating profit (loss) | 9901 | -€929 | -€319 | +€610 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | -€929 | -€319 | +€610 | +65.7% |
| Profit (loss) for the period | 9904 | -€929 | -€319 | +€610 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€929 | -€319 | +€610 | +65.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.