JELP: 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.
JELP
Largest movements
- Cash +€72,664
up €72,664 (+85.7%), from €84,781 to €157,445
mainly Net result for the year (+€72,984) and Tax, wage and social debts (+€20,988)
- Receivables within one year +€17,734
up €17,734 (+170.0%), from €10,429 to €28,163
of which Trade receivables: +€12,908
- Profit (loss) carried forward +€72,184
up €72,184 (+102.0%), from €70,787 to €142,971
- Tax, wage and social debts +€20,988
up €20,988 (+131.1%), from €16,003 to €36,991
- Gross operating margin +€17,236
up €17,236 (+23.0%), from €74,817 to €92,053
- Taxes +€3,942
up €3,942 (+25.5%), from €15,436 to €19,378
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 | €95,303 | €186,121 | +€90,818 | +95.3% |
| Current assets | 29/58 | €95,303 | €186,121 | +€90,818 | +95.3% |
| Amounts receivable within one year | 40/41 | €10,429 | €28,163 | +€17,734 | +170.0% |
| Trade receivables | 40 | €1,047 | €13,955 | +€12,908 | +1232.8% |
| Other amounts receivable | 41 | €9,382 | €14,207 | +€4,826 | +51.4% |
| Cash at bank and in hand | 54/58 | €84,781 | €157,445 | +€72,664 | +85.7% |
| Deferred charges and accrued income | 490/1 | €93 | €513 | +€420 | +451.0% |
| Total equity and liabilities | 10/49 | €95,303 | €186,121 | +€90,818 | +95.3% |
| Equity | 10/15 | €75,787 | €147,971 | +€72,184 | +95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,787 | €142,971 | +€72,184 | +102.0% |
| Amounts payable | 17/49 | €19,516 | €38,150 | +€18,634 | +95.5% |
| Amounts payable within one year | 42/48 | €19,516 | €38,150 | +€18,634 | +95.5% |
| Trade debts | 44 | €2,713 | €1,158 | -€1,555 | -57.3% |
| Suppliers | 440/4 | €2,713 | €1,158 | -€1,555 | -57.3% |
| Taxes, remuneration and social security | 45 | €16,003 | €36,991 | +€20,988 | +131.1% |
| Taxes | 450/3 | €16,003 | €36,991 | +€20,988 | +131.1% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €74,817 | €92,053 | +€17,236 | +23.0% |
| Operating profit (loss) | 9901 | €74,817 | €91,909 | +€17,092 | +22.8% |
| Financial income | 75/76B | €13 | €508 | +€494 | +3731.2% |
| Recurring financial income | 75 | €13 | €508 | +€494 | +3731.2% |
| Financial charges | 65/66B | €212 | €54 | -€158 | -74.6% |
| Recurring financial charges | 65 | €212 | €54 | -€158 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €74,618 | €92,362 | +€17,745 | +23.8% |
| Income taxes | 67/77 | €15,436 | €19,378 | +€3,942 | +25.5% |
| Profit (loss) for the period | 9904 | €59,181 | €72,984 | +€13,803 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,181 | €72,984 | +€13,803 | +23.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.