JL-A CONSULT: what changed
JL-A CONSULT
Largest movements
- Tangible fixed assets +€814,484
up €814,484 (+939%), from €86,709 to €901,193
of which Land and buildings: +€779,231
- Receivables after one year -€73,750
down €73,750 (-59.4%), from €124,125 to €50,375
- Cash -€41,270
down €41,270 (-97.4%), from €42,388 to €1,118
mainly Investment in fixed assets (net) (-€856,538) and Current portion of long-term debt (-€35,736)
- Stocks and contracts +€31,133
up €31,133 (+8.6%), from €361,403 to €392,536
- Receivables within one year +€15,690
up €15,690 (+40.0%), from €39,224 to €54,914
of which Other amounts receivable: +€42,564
- Trade debts +€723,280
up €723,280 (+2,280%), from €31,722 to €755,002
- Reserves +€77,063
up €77,063 (+12.9%), from €596,943 to €674,006
- Current portion of long-term debt -€35,736
down €35,736 (-68.8%), from €51,951 to €16,215
- Other debts -€18,045
down €18,045 (-78.2%), from €23,076 to €5,031
- Tax, wage and social debts +€17,301
up €17,301 (+52.3%), from €33,103 to €50,403
- Gross operating margin +€30,149
up €30,149 (+21.8%), from €138,309 to €168,458
- Taxes +€7,408
up €7,408 (+24.5%), from €30,287 to €37,695
- Depreciation +€5,081
up €5,081 (+13.7%), from €36,973 to €42,054
- Financial charges +€2,764
up €2,764 (+52.0%), from €5,314 to €8,078
- Financial income -€2,172
down €2,172 (-44.8%), from €4,844 to €2,672
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €764,823 | €1,512,471 | +€747,648 | +97.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €190,559 | €1,005,043 | +€814,484 | +427% |
| Tangible fixed assets | 22/27 | €86,709 | €901,193 | +€814,484 | +939% |
| Land and buildings | 22 | - | €779,231 | +€779,231 | |
| Plant, machinery and equipment | 23 | €9,879 | €8,519 | -€1,360 | -13.8% |
| Furniture and vehicles | 24 | €21,350 | €15,117 | -€6,233 | -29.2% |
| Leasing and similar rights | 25 | €15,469 | €1,289 | -€14,180 | -91.7% |
| Other tangible fixed assets | 26 | €40,011 | €97,037 | +€57,027 | +143% |
| Financial fixed assets | 28 | €103,850 | €103,850 | = | 0.0% |
| Current assets | 29/58 | €574,264 | €507,428 | -€66,836 | -11.6% |
| Amounts receivable after more than one year | 29 | €124,125 | €50,375 | -€73,750 | -59.4% |
| Other amounts receivable | 291 | €124,125 | €50,375 | -€73,750 | -59.4% |
| Stocks and contracts in progress | 3 | €361,403 | €392,536 | +€31,133 | +8.6% |
| Stocks | 30/36 | €361,403 | €392,536 | +€31,133 | +8.6% |
| Amounts receivable within one year | 40/41 | €39,224 | €54,914 | +€15,690 | +40.0% |
| Trade receivables | 40 | €39,224 | €12,350 | -€26,874 | -68.5% |
| Other amounts receivable | 41 | - | €42,564 | +€42,564 | |
| Cash at bank and in hand | 54/58 | €42,388 | €1,118 | -€41,270 | -97.4% |
| Deferred charges and accrued income | 490/1 | €7,124 | €8,486 | +€1,362 | +19.1% |
| Total equity and liabilities | 10/49 | €764,823 | €1,512,471 | +€747,648 | +97.8% |
| Equity | 10/15 | €603,143 | €680,206 | +€77,063 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €596,943 | €674,006 | +€77,063 | +12.9% |
| Distributable reserves | 133 | €596,943 | €674,006 | +€77,063 | +12.9% |
| Amounts payable | 17/49 | €161,680 | €832,265 | +€670,585 | +415% |
| Amounts payable after more than one year | 17 | €21,829 | €5,614 | -€16,215 | -74.3% |
| Financial debts | 170/4 | €21,829 | €5,614 | -€16,215 | -74.3% |
| Amounts payable within one year | 42/48 | €139,852 | €826,651 | +€686,800 | +491% |
| Current portion of amounts payable after more than one year | 42 | €51,951 | €16,215 | -€35,736 | -68.8% |
| Trade debts | 44 | €31,722 | €755,002 | +€723,280 | +2,280% |
| Suppliers | 440/4 | €31,722 | €755,002 | +€723,280 | +2,280% |
| Taxes, remuneration and social security | 45 | €33,103 | €50,403 | +€17,301 | +52.3% |
| Taxes | 450/3 | €33,103 | €50,403 | +€17,301 | +52.3% |
| Other amounts payable | 47/48 | €23,076 | €5,031 | -€18,045 | -78.2% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €259 | €167 | -€91 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,973 | €42,054 | +€5,081 | +13.7% |
| Other operating charges | 640/8 | €6,308 | €4,407 | -€1,901 | -30.1% |
| Gross operating margin | 9900 | €138,309 | €168,458 | +€30,149 | +21.8% |
| Operating profit (loss) | 9901 | €94,769 | €121,830 | +€27,060 | +28.6% |
| Financial income | 75/76B | €4,844 | €2,672 | -€2,172 | -44.8% |
| Recurring financial income | 75 | €4,844 | €2,672 | -€2,172 | -44.8% |
| Financial charges | 65/66B | €5,314 | €8,078 | +€2,764 | +52.0% |
| Recurring financial charges | 65 | €5,314 | €8,078 | +€2,764 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €94,299 | €116,424 | +€22,125 | +23.5% |
| Income taxes | 67/77 | €30,287 | €37,695 | +€7,408 | +24.5% |
| Profit (loss) for the period | 9904 | €64,013 | €78,729 | +€14,716 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,013 | €78,729 | +€14,716 | +23.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.