JG 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.
JG LAW
Largest movements
- Cash +€104,318
up €104,318 (+67.1%), from €155,527 to €259,845
mainly Net result for the year (+€129,603) and Other debts (+€2,441)
- Receivables after one year +€22,157
up €22,157 (+107%), from €20,803 to €42,960
- Receivables within one year +€4,819
up €4,819 (+1,198%), from €402 to €5,221
- Profit (loss) carried forward +€129,603
up €129,603 (+75.7%), from €171,269 to €300,872
- Gross operating margin +€3,999
up €3,999 (+2.5%), from €160,423 to €164,422
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 | €177,013 | €308,485 | +€131,472 | +74.3% |
| Current assets | 29/58 | €177,013 | €308,485 | +€131,472 | +74.3% |
| Amounts receivable after more than one year | 29 | €20,803 | €42,960 | +€22,157 | +107% |
| Other amounts receivable | 291 | €20,803 | €42,960 | +€22,157 | +107% |
| Amounts receivable within one year | 40/41 | €402 | €5,221 | +€4,819 | +1,198% |
| Other amounts receivable | 41 | €402 | €5,221 | +€4,819 | +1,198% |
| Cash at bank and in hand | 54/58 | €155,527 | €259,845 | +€104,318 | +67.1% |
| Deferred charges and accrued income | 490/1 | €280 | €458 | +€178 | +63.6% |
| Total equity and liabilities | 10/49 | €177,013 | €308,485 | +€131,472 | +74.3% |
| Equity | 10/15 | €173,269 | €302,872 | +€129,603 | +74.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,269 | €300,872 | +€129,603 | +75.7% |
| Amounts payable | 17/49 | €3,744 | €5,612 | +€1,868 | +49.9% |
| Amounts payable within one year | 42/48 | €3,744 | €5,612 | +€1,868 | +49.9% |
| Trade debts | 44 | €727 | €154 | -€573 | -78.8% |
| Suppliers | 440/4 | €727 | €154 | -€573 | -78.8% |
| Other amounts payable | 47/48 | €3,017 | €5,458 | +€2,441 | +80.9% |
| Gross operating margin | 9900 | €160,423 | €164,422 | +€3,999 | +2.5% |
| Operating profit (loss) | 9901 | €160,423 | €164,422 | +€3,999 | +2.5% |
| Financial income | 75/76B | €803 | €2,158 | +€1,354 | +169% |
| Recurring financial income | 75 | €803 | €2,158 | +€1,354 | +169% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.7% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €161,183 | €166,534 | +€5,352 | +3.3% |
| Income taxes | 67/77 | €35,598 | €36,931 | +€1,333 | +3.7% |
| Profit (loss) for the period | 9904 | €125,585 | €129,603 | +€4,018 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €125,585 | €129,603 | +€4,018 | +3.2% |
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 29 October 2026 via checked.be.