J.L. TAX: what changed
J.L. TAX
Largest movements
- Cash +€16,122
up €16,122 (+73.7%), from €21,881 to €38,002
mainly Depreciation (+€15,977) and Trade debts (+€11,837)
- Tangible fixed assets -€15,977
down €15,977 (-93.0%), from €17,174 to €1,197
- Receivables within one year +€414
up €414 (+41.4%), from €1,001 to €1,415
of which Other amounts receivable: +€1,415
- Profit (loss) carried forward -€16,615
down €16,615, from €7,726 to -€8,889
- Trade debts +€11,837
up €11,837 (+1,853%), from €639 to €12,476
- Tax, wage and social debts +€5,133
up €5,133 (+30.5%), from €16,845 to €21,978
of which Remuneration and social security: +€12,031
- Turnover -€209,305
no longer reported in 2025 (was €209,305)
- Purchases and services -€83,284
no longer reported in 2025 (was €83,284)
- Gross operating margin -€32,832
down €32,832 (-25.6%), from €128,101 to €95,269
- Financial charges -€2,611
down €2,611 (-98.5%), from €2,650 to €39
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 | €40,055 | €40,614 | +€559 | +1.4% |
| Fixed assets | 21/28 | €17,174 | €1,197 | -€15,977 | -93.0% |
| Tangible fixed assets | 22/27 | €17,174 | €1,197 | -€15,977 | -93.0% |
| Furniture and vehicles | 24 | €17,174 | €1,197 | -€15,977 | -93.0% |
| Current assets | 29/58 | €22,882 | €39,417 | +€16,536 | +72.3% |
| Amounts receivable within one year | 40/41 | €1,001 | €1,415 | +€414 | +41.4% |
| Trade receivables | 40 | €1,001 | - | -€1,001 | |
| Other amounts receivable | 41 | - | €1,415 | +€1,415 | |
| Cash at bank and in hand | 54/58 | €21,881 | €38,002 | +€16,122 | +73.7% |
| Total equity and liabilities | 10/49 | €40,055 | €40,614 | +€559 | +1.4% |
| Equity | 10/15 | €9,586 | -€7,029 | -€16,615 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,726 | -€8,889 | -€16,615 | |
| Amounts payable | 17/49 | €30,469 | €47,643 | +€17,173 | +56.4% |
| Amounts payable within one year | 42/48 | €30,469 | €47,643 | +€17,173 | +56.4% |
| Trade debts | 44 | €639 | €12,476 | +€11,837 | +1,853% |
| Suppliers | 440/4 | €639 | €12,476 | +€11,837 | +1,853% |
| Taxes, remuneration and social security | 45 | €16,845 | €21,978 | +€5,133 | +30.5% |
| Taxes | 450/3 | €7,322 | €425 | -€6,897 | -94.2% |
| Remuneration and social security | 454/9 | €9,523 | €21,553 | +€12,031 | +126% |
| Other amounts payable | 47/48 | €12,985 | €13,189 | +€203 | +1.6% |
| Turnover | 70 | €209,305 | - | -€209,305 | |
| Non-recurring operating income | 76A | €2,080 | - | -€2,080 | |
| Goods, raw materials, services and sundry goods | 60/61 | €83,284 | - | -€83,284 | |
| Remuneration, social security and pensions | 62 | €91,555 | €90,088 | -€1,468 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,447 | €15,977 | +€1,530 | +10.6% |
| Other operating charges | 640/8 | €5,475 | €5,780 | +€305 | +5.6% |
| Non-recurring operating charges | 66A | €18,386 | - | -€18,386 | |
| Gross operating margin | 9900 | €128,101 | €95,269 | -€32,832 | -25.6% |
| Operating profit (loss) | 9901 | -€1,763 | -€16,576 | -€14,813 | -840% |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €2,650 | €39 | -€2,611 | -98.5% |
| Recurring financial charges | 65 | €2,650 | €39 | -€2,611 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,313 | -€16,615 | -€12,301 | -285% |
| Profit (loss) for the period | 9904 | -€4,313 | -€16,615 | -€12,301 | -285% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,313 | -€16,615 | -€12,301 | -285% |
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 8 November 2026 via checked.be.