JL 2280: 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.
JL 2280
Largest movements
- Deferred charges and accrued income +€79,133
up €79,133, from €0 to €79,133
- Tangible fixed assets -€47,000
down €47,000 (-3.4%), from €1.4m to €1.3m
- Reserves +€61,455
up €61,455 (+352%), from €17,470 to €78,925
- Debts after one year -€48,000
down €48,000 (-3.4%), from €1.4m to €1.3m
- Tax, wage and social debts +€15,632
up €15,632 (+1,389%), from €1,125 to €16,757
- Gross operating margin +€64,054
up €64,054 (+66.6%), from €96,192 to €160,246
- Taxes +€16,632
up €16,632 (+324%), from €5,125 to €21,757
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 | €1,469,075 | €1,499,144 | +€30,069 | +2.0% |
| Fixed assets | 21/28 | €1,380,586 | €1,333,586 | -€47,000 | -3.4% |
| Tangible fixed assets | 22/27 | €1,380,586 | €1,333,586 | -€47,000 | -3.4% |
| Land and buildings | 22 | €1,380,586 | €1,333,586 | -€47,000 | -3.4% |
| Current assets | 29/58 | €88,488 | €165,558 | +€77,069 | +87.1% |
| Cash at bank and in hand | 54/58 | €88,488 | €86,425 | -€2,063 | -2.3% |
| Deferred charges and accrued income | 490/1 | €0 | €79,133 | +€79,133 | |
| Total equity and liabilities | 10/49 | €1,469,075 | €1,499,144 | +€30,069 | +2.0% |
| Equity | 10/15 | €22,470 | €83,925 | +€61,455 | +274% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,470 | €78,925 | +€61,455 | +352% |
| Distributable reserves | 133 | €17,470 | €78,925 | +€61,455 | +352% |
| Amounts payable | 17/49 | €1,446,605 | €1,415,219 | -€31,385 | -2.2% |
| Amounts payable after more than one year | 17 | €1,397,457 | €1,349,457 | -€48,000 | -3.4% |
| Financial debts | 170/4 | €1,397,457 | €1,349,457 | -€48,000 | -3.4% |
| Amounts payable within one year | 42/48 | €49,148 | €65,762 | +€16,614 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €47,522 | €48,000 | +€477 | +1.0% |
| Trade debts | 44 | - | €505 | +€505 | |
| Suppliers | 440/4 | - | €505 | +€505 | |
| Taxes, remuneration and social security | 45 | €1,125 | €16,757 | +€15,632 | +1,389% |
| Taxes | 450/3 | €1,125 | €16,757 | +€15,632 | +1,389% |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,000 | €47,000 | = | 0.0% |
| Other operating charges | 640/8 | €14,210 | €15,726 | +€1,517 | +10.7% |
| Gross operating margin | 9900 | €96,192 | €160,246 | +€64,054 | +66.6% |
| Operating profit (loss) | 9901 | €34,982 | €97,519 | +€62,538 | +179% |
| Financial charges | 65/66B | €14,779 | €14,307 | -€471 | -3.2% |
| Recurring financial charges | 65 | €14,779 | €14,307 | -€471 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €20,203 | €83,212 | +€63,009 | +312% |
| Income taxes | 67/77 | €5,125 | €21,757 | +€16,632 | +324% |
| Profit (loss) for the period | 9904 | €15,078 | €61,455 | +€46,377 | +308% |
| Profit (loss) for the period to be appropriated | 9905 | €15,078 | €61,455 | +€46,377 | +308% |
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.