J.LAW: 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.LAW
Largest movements
- Cash +€19,885
up €19,885 (+90.3%), from €22,023 to €41,909
mainly Net result for the year (+€16,868) and Tax, wage and social debts (+€4,318)
- Reserves +€16,868
up €16,868 (+73.1%), from €23,089 to €39,957
- Tax, wage and social debts +€4,318
up €4,318 (+82.2%), from €5,252 to €9,570
of which Taxes: +€2,318
- Other debts -€1,976
down €1,976 (-100%), from €1,976 to €0
- Other operating charges +€567
up €567 (+116%), from €489 to €1,056
- Financial charges -€536
down €536 (-60.5%), from €886 to €350
- Gross operating margin +€266
up €266 (+1.1%), from €23,145 to €23,411
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 | €32,544 | €51,909 | +€19,365 | +59.5% |
| Current assets | 29/58 | €32,544 | €51,909 | +€19,365 | +59.5% |
| Amounts receivable within one year | 40/41 | €9,874 | €9,767 | -€107 | -1.1% |
| Trade receivables | 40 | €9,874 | €8,420 | -€1,454 | -14.7% |
| Other amounts receivable | 41 | €0 | €1,347 | +€1,347 | |
| Cash at bank and in hand | 54/58 | €22,023 | €41,909 | +€19,885 | +90.3% |
| Deferred charges and accrued income | 490/1 | €647 | €233 | -€414 | -64.0% |
| Total equity and liabilities | 10/49 | €32,544 | €51,909 | +€19,365 | +59.5% |
| Equity | 10/15 | €24,089 | €40,957 | +€16,868 | +70.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,089 | €39,957 | +€16,868 | +73.1% |
| Distributable reserves | 133 | €23,089 | €39,957 | +€16,868 | +73.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,455 | €10,952 | +€2,497 | +29.5% |
| Amounts payable within one year | 42/48 | €8,455 | €10,952 | +€2,497 | +29.5% |
| Trade debts | 44 | €1,227 | €1,382 | +€154 | +12.6% |
| Suppliers | 440/4 | €1,227 | €1,382 | +€154 | +12.6% |
| Taxes, remuneration and social security | 45 | €5,252 | €9,570 | +€4,318 | +82.2% |
| Taxes | 450/3 | €5,252 | €7,570 | +€2,318 | +44.1% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €1,976 | €0 | -€1,976 | -100% |
| Non-recurring operating income | 76A | - | €1,163 | +€1,163 | |
| Other operating charges | 640/8 | €489 | €1,056 | +€567 | +116% |
| Gross operating margin | 9900 | €23,145 | €23,411 | +€266 | +1.1% |
| Operating profit (loss) | 9901 | €22,656 | €22,355 | -€301 | -1.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €886 | €350 | -€536 | -60.5% |
| Recurring financial charges | 65 | €886 | €350 | -€536 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €21,770 | €22,005 | +€235 | +1.1% |
| Income taxes | 67/77 | €5,206 | €5,137 | -€69 | -1.3% |
| Profit (loss) for the period | 9904 | €16,564 | €16,868 | +€304 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,564 | €16,868 | +€304 | +1.8% |
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 21 October 2026 via checked.be.