JL&A PARTNERS: 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&A PARTNERS
Largest movements
- Cash -€15,028
down €15,028 (-28.5%), from €52,645 to €37,616
mainly Tax, wage and social debts (-€17,196) and Investment in fixed assets (net) (-€11,799)
- Receivables within one year +€10,926
up €10,926 (+57.6%), from €18,965 to €29,891
of which Trade receivables: +€8,926
- Tangible fixed assets +€3,701
up €3,701 (+31.7%), from €11,658 to €15,360
- Tax, wage and social debts -€17,196
down €17,196 (-80.0%), from €21,484 to €4,288
- Other debts +€7,019
up €7,019 (+760%), from €924 to €7,943
- Profit (loss) carried forward +€6,353
up €6,353 (+11.2%), from €56,495 to €62,848
- Trade debts +€1,892
up €1,892 (+99.3%), from €1,905 to €3,797
- Accrued charges and deferred income +€1,680
new in 2025: €1,680
- Gross operating margin -€62,957
down €62,957 (-76.1%), from €82,699 to €19,742
- Taxes -€12,049
down €12,049 (-74.2%), from €16,245 to €4,196
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 | €83,808 | €83,556 | -€253 | -0.3% |
| Fixed assets | 21/28 | €11,658 | €15,360 | +€3,701 | +31.7% |
| Tangible fixed assets | 22/27 | €11,658 | €15,360 | +€3,701 | +31.7% |
| Furniture and vehicles | 24 | €11,658 | €15,360 | +€3,701 | +31.7% |
| Current assets | 29/58 | €72,150 | €68,196 | -€3,954 | -5.5% |
| Amounts receivable within one year | 40/41 | €18,965 | €29,891 | +€10,926 | +57.6% |
| Trade receivables | 40 | €18,965 | €27,891 | +€8,926 | +47.1% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €52,645 | €37,616 | -€15,028 | -28.5% |
| Deferred charges and accrued income | 490/1 | €540 | €689 | +€149 | +27.5% |
| Total equity and liabilities | 10/49 | €83,808 | €83,556 | -€253 | -0.3% |
| Equity | 10/15 | €59,495 | €65,848 | +€6,353 | +10.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,495 | €62,848 | +€6,353 | +11.2% |
| Amounts payable | 17/49 | €24,313 | €17,708 | -€6,605 | -27.2% |
| Amounts payable within one year | 42/48 | €24,313 | €16,028 | -€8,285 | -34.1% |
| Trade debts | 44 | €1,905 | €3,797 | +€1,892 | +99.3% |
| Suppliers | 440/4 | €1,905 | €3,797 | +€1,892 | +99.3% |
| Taxes, remuneration and social security | 45 | €21,484 | €4,288 | -€17,196 | -80.0% |
| Taxes | 450/3 | €21,484 | €4,288 | -€17,196 | -80.0% |
| Other amounts payable | 47/48 | €924 | €7,943 | +€7,019 | +760% |
| Accrued charges and deferred income | 492/3 | - | €1,680 | +€1,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,342 | €8,098 | -€243 | -2.9% |
| Other operating charges | 640/8 | €1,273 | €1,030 | -€243 | -19.1% |
| Gross operating margin | 9900 | €82,699 | €19,742 | -€62,957 | -76.1% |
| Operating profit (loss) | 9901 | €73,084 | €10,614 | -€62,470 | -85.5% |
| Financial charges | 65/66B | €344 | €66 | -€278 | -80.9% |
| Recurring financial charges | 65 | €344 | €66 | -€278 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €72,740 | €10,548 | -€62,192 | -85.5% |
| Income taxes | 67/77 | €16,245 | €4,196 | -€12,049 | -74.2% |
| Profit (loss) for the period | 9904 | €56,495 | €6,353 | -€50,143 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,495 | €6,353 | -€50,143 | -88.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.