J&L17: what changed
Two fiscal 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&L17
Largest movements
- Receivables within one year +€13,290
up €13,290 (+90.7%), from €14,647 to €27,937
of which Trade receivables: +€19,554
- Tangible fixed assets -€2,059
down €2,059 (-43.4%), from €4,743 to €2,684
of which Furniture and vehicles: -€1,891
- Reserves +€13,387
up €13,387 (+47.8%), from €27,988 to €41,375
- Other debts -€6,017
down €6,017 (-95.8%), from €6,281 to €264
- Tax, wage and social debts +€4,205
up €4,205 (+208.3%), from €2,019 to €6,225
of which Taxes: +€4,205
- Trade debts -€3,518
down €3,518 (-97.7%), from €3,601 to €82
- Accrued charges and deferred income +€3,454
new in 2025: €3,454
- Gross operating margin +€15,689
up €15,689 (+192.5%), from €8,152 to €23,840
- Taxes +€3,132
up €3,132 (+270.9%), from €1,156 to €4,288
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.
Cash bridge derived
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 | €42,390 | €53,900 | +€11,510 | +27.2% |
| Fixed assets | 21/28 | €4,743 | €2,684 | -€2,059 | -43.4% |
| Tangible fixed assets | 22/27 | €4,743 | €2,684 | -€2,059 | -43.4% |
| Plant, machinery and equipment | 23 | €461 | €293 | -€168 | -36.5% |
| Furniture and vehicles | 24 | €4,282 | €2,391 | -€1,891 | -44.2% |
| Current assets | 29/58 | €37,647 | €51,216 | +€13,569 | +36.0% |
| Amounts receivable within one year | 40/41 | €14,647 | €27,937 | +€13,290 | +90.7% |
| Trade receivables | 40 | €7,671 | €27,225 | +€19,554 | +254.9% |
| Other amounts receivable | 41 | €6,976 | €712 | -€6,263 | -89.8% |
| Cash at bank and in hand | 54/58 | €22,374 | €22,829 | +€455 | +2.0% |
| Deferred charges and accrued income | 490/1 | €626 | €449 | -€176 | -28.2% |
| Total equity and liabilities | 10/49 | €42,390 | €53,900 | +€11,510 | +27.2% |
| Equity | 10/15 | €30,488 | €43,875 | +€13,387 | +43.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €27,988 | €41,375 | +€13,387 | +47.8% |
| Distributable reserves | 133 | €27,988 | €41,375 | +€13,387 | +47.8% |
| Amounts payable | 17/49 | €11,901 | €10,025 | -€1,876 | -15.8% |
| Amounts payable within one year | 42/48 | €11,901 | €6,571 | -€5,330 | -44.8% |
| Trade debts | 44 | €3,601 | €82 | -€3,518 | -97.7% |
| Suppliers | 440/4 | €3,601 | €82 | -€3,518 | -97.7% |
| Taxes, remuneration and social security | 45 | €2,019 | €6,225 | +€4,205 | +208.3% |
| Taxes | 450/3 | - | €4,205 | +€4,205 | |
| Remuneration and social security | 454/9 | €2,019 | €2,019 | = | 0.0% |
| Other amounts payable | 47/48 | €6,281 | €264 | -€6,017 | -95.8% |
| Accrued charges and deferred income | 492/3 | - | €3,454 | +€3,454 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €2,059 | +€192 | +10.3% |
| Other operating charges | 640/8 | €873 | €762 | -€111 | -12.7% |
| Gross operating margin | 9900 | €8,152 | €23,840 | +€15,689 | +192.5% |
| Operating profit (loss) | 9901 | €5,412 | €21,019 | +€15,607 | +288.4% |
| Financial income | 75/76B | €0 | €11 | +€11 | +3503.3% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +3503.3% |
| Financial charges | 65/66B | €3,213 | €3,356 | +€143 | +4.5% |
| Recurring financial charges | 65 | €3,213 | €3,356 | +€143 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €2,199 | €17,674 | +€15,475 | +703.6% |
| Income taxes | 67/77 | €1,156 | €4,288 | +€3,132 | +270.9% |
| Profit (loss) for the period | 9904 | €1,043 | €13,387 | +€12,343 | +1183.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,043 | €13,387 | +€12,343 | +1183.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.