JGlaw: 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.
JGlaw
Largest movements
- Financial fixed assets +€30,000
new in 2025: €30,000
- Cash -€25,389
down €25,389 (-71.7%), from €35,413 to €10,025
mainly Contributions, distributions and other (-€70,329) and Investment in fixed assets (net) (-€42,574)
- Tangible fixed assets +€10,980
new in 2025: €10,980
of which Furniture and vehicles: +€5,547
- Receivables within one year -€3,244
down €3,244 (-16.0%), from €20,247 to €17,004
of which Other amounts receivable: -€9,681
- Other debts +€38,816
up €38,816 (+370%), from €10,500 to €49,316
- Profit (loss) carried forward -€23,646
no longer reported in 2025 (was €23,646)
- Trade debts -€4,365
down €4,365 (-38.3%), from €11,388 to €7,024
- Tax, wage and social debts +€1,649
up €1,649 (+23.1%), from €7,127 to €8,776
of which Remuneration and social security: +€2,623
- Gross operating margin +€35,164
up €35,164 (+111%), from €31,597 to €66,761
- Taxes +€10,305
up €10,305 (+159%), from €6,473 to €16,778
- Depreciation +€792
up €792 (+98.7%), from €803 to €1,594
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 | €55,661 | €68,116 | +€12,455 | +22.4% |
| Fixed assets | 21/28 | - | €40,980 | +€40,980 | |
| Tangible fixed assets | 22/27 | - | €10,980 | +€10,980 | |
| Land and buildings | 22 | - | €5,433 | +€5,433 | |
| Furniture and vehicles | 24 | - | €5,547 | +€5,547 | |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €55,661 | €27,136 | -€28,525 | -51.2% |
| Amounts receivable within one year | 40/41 | €20,247 | €17,004 | -€3,244 | -16.0% |
| Trade receivables | 40 | €10,063 | €16,500 | +€6,437 | +64.0% |
| Other amounts receivable | 41 | €10,185 | €504 | -€9,681 | -95.1% |
| Cash at bank and in hand | 54/58 | €35,413 | €10,025 | -€25,389 | -71.7% |
| Deferred charges and accrued income | 490/1 | - | €107 | +€107 | |
| Total equity and liabilities | 10/49 | €55,661 | €68,116 | +€12,455 | +22.4% |
| Equity | 10/15 | €26,646 | €3,000 | -€23,646 | -88.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,646 | - | -€23,646 | |
| Amounts payable | 17/49 | €29,015 | €65,116 | +€36,101 | +124% |
| Amounts payable within one year | 42/48 | €29,015 | €65,116 | +€36,101 | +124% |
| Trade debts | 44 | €11,388 | €7,024 | -€4,365 | -38.3% |
| Suppliers | 440/4 | €11,388 | €7,024 | -€4,365 | -38.3% |
| Taxes, remuneration and social security | 45 | €7,127 | €8,776 | +€1,649 | +23.1% |
| Taxes | 450/3 | €7,127 | €6,152 | -€974 | -13.7% |
| Remuneration and social security | 454/9 | - | €2,623 | +€2,623 | |
| Other amounts payable | 47/48 | €10,500 | €49,316 | +€38,816 | +370% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,594 | +€792 | +98.7% |
| Other operating charges | 640/8 | €1,445 | €1,249 | -€195 | -13.5% |
| Gross operating margin | 9900 | €31,597 | €66,761 | +€35,164 | +111% |
| Operating profit (loss) | 9901 | €29,350 | €63,917 | +€34,567 | +118% |
| Financial income | 75/76B | €517 | €271 | -€246 | -47.6% |
| Recurring financial income | 75 | €517 | €271 | -€246 | -47.6% |
| Financial charges | 65/66B | €1,267 | €727 | -€540 | -42.6% |
| Recurring financial charges | 65 | €1,267 | €727 | -€540 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €28,600 | €63,461 | +€34,861 | +122% |
| Income taxes | 67/77 | €6,473 | €16,778 | +€10,305 | +159% |
| Profit (loss) for the period | 9904 | €22,127 | €46,683 | +€24,556 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €22,127 | €46,683 | +€24,556 | +111% |
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 15 October 2026 via checked.be.