JL Aannemingen: what changed
JL Aannemingen
Largest movements
- Cash +€23,280
up €23,280 (+78.4%), from €29,712 to €52,992
mainly Other debts (+€51,000) and Net result for the year (+€18,745)
- Tangible fixed assets -€13,278
down €13,278 (-26.7%), from €49,665 to €36,387
- Receivables within one year +€6,374
up €6,374 (+32.8%), from €19,444 to €25,818
of which Other amounts receivable: +€8,381
- Other debts +€51,000
new in 2025: €51,000
- Profit (loss) carried forward -€41,255
down €41,255 (-49.1%), from €84,048 to €42,793
- Tax, wage and social debts +€9,000
up €9,000 (+1,507%), from €597 to €9,597
- Debts after one year -€4,067
down €4,067 (-40.7%), from €9,992 to €5,925
- Trade debts +€1,653
up €1,653 (+126%), from €1,316 to €2,969
- Gross operating margin -€4,715
down €4,715 (-10.0%), from €47,060 to €42,345
- Purchases and services +€4,520
up €4,520 (+5.1%), from €88,379 to €92,899
- Depreciation +€3,787
up €3,787 (+36.9%), from €10,257 to €14,044
- Taxes -€1,597
down €1,597 (-23.1%), from €6,901 to €5,304
- Financial charges -€569
down €569 (-14.8%), from €3,832 to €3,263
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 | €100,884 | €117,597 | +€16,714 | +16.6% |
| Fixed assets | 21/28 | €49,665 | €36,387 | -€13,278 | -26.7% |
| Tangible fixed assets | 22/27 | €49,665 | €36,387 | -€13,278 | -26.7% |
| Land and buildings | 22 | €8,236 | €7,197 | -€1,038 | -12.6% |
| Plant, machinery and equipment | 23 | €891 | €527 | -€363 | -40.8% |
| Furniture and vehicles | 24 | €26,537 | €20,390 | -€6,147 | -23.2% |
| Leasing and similar rights | 25 | €14,001 | €8,272 | -€5,729 | -40.9% |
| Current assets | 29/58 | €51,219 | €81,211 | +€29,992 | +58.6% |
| Amounts receivable within one year | 40/41 | €19,444 | €25,818 | +€6,374 | +32.8% |
| Trade receivables | 40 | €12,192 | €10,184 | -€2,007 | -16.5% |
| Other amounts receivable | 41 | €7,252 | €15,633 | +€8,381 | +116% |
| Cash at bank and in hand | 54/58 | €29,712 | €52,992 | +€23,280 | +78.4% |
| Deferred charges and accrued income | 490/1 | €2,063 | €2,401 | +€337 | +16.4% |
| Total equity and liabilities | 10/49 | €100,884 | €117,597 | +€16,714 | +16.6% |
| Equity | 10/15 | €85,548 | €44,293 | -€41,255 | -48.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,048 | €42,793 | -€41,255 | -49.1% |
| Amounts payable | 17/49 | €15,336 | €73,304 | +€57,969 | +378% |
| Amounts payable after more than one year | 17 | €9,992 | €5,925 | -€4,067 | -40.7% |
| Financial debts | 170/4 | €9,992 | €5,925 | -€4,067 | -40.7% |
| Amounts payable within one year | 42/48 | €5,344 | €67,379 | +€62,036 | +1,161% |
| Current portion of amounts payable after more than one year | 42 | €3,431 | €3,813 | +€383 | +11.2% |
| Trade debts | 44 | €1,316 | €2,969 | +€1,653 | +126% |
| Suppliers | 440/4 | €1,316 | €2,969 | +€1,653 | +126% |
| Taxes, remuneration and social security | 45 | €597 | €9,597 | +€9,000 | +1,507% |
| Taxes | 450/3 | €597 | €9,597 | +€9,000 | +1,507% |
| Other amounts payable | 47/48 | - | €51,000 | +€51,000 | |
| Non-recurring operating income | 76A | €1,225 | - | -€1,225 | |
| Goods, raw materials, services and sundry goods | 60/61 | €88,379 | €92,899 | +€4,520 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,257 | €14,044 | +€3,787 | +36.9% |
| Other operating charges | 640/8 | €991 | €989 | -€2 | -0.2% |
| Gross operating margin | 9900 | €47,060 | €42,345 | -€4,715 | -10.0% |
| Operating profit (loss) | 9901 | €35,811 | €27,312 | -€8,499 | -23.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,832 | €3,263 | -€569 | -14.8% |
| Recurring financial charges | 65 | €3,832 | €3,263 | -€569 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €31,980 | €24,049 | -€7,931 | -24.8% |
| Income taxes | 67/77 | €6,901 | €5,304 | -€1,597 | -23.1% |
| Profit (loss) for the period | 9904 | €25,079 | €18,745 | -€6,334 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,079 | €18,745 | -€6,334 | -25.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.