JL AGCONSULT: 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 AGCONSULT
Largest movements
- Receivables within one year +€15,091
up €15,091 (+18.1%), from €83,521 to €98,612
- Deferred charges and accrued income -€6,896
no longer reported in 2025 (was €6,896)
- Cash -€5,043
down €5,043 (-96.8%), from €5,210 to €167
mainly Receivables within one year (-€15,091) and Trade debts (-€6,324)
- Tangible fixed assets -€1,238
down €1,238 (-68.4%), from €1,810 to €572
of which Furniture and vehicles: -€964
- Trade debts -€6,324
down €6,324 (-36.9%), from €17,147 to €10,823
- Other debts +€5,372
up €5,372 (+7.3%), from €73,727 to €79,099
- Profit (loss) carried forward +€1,459
up €1,459 (+8.6%), from -€16,992 to -€15,532
- Tax, wage and social debts +€1,406
new in 2025: €1,406
- Gross operating margin +€18,641
up €18,641, from -€15,017 to €3,624
- Taxes +€227
new in 2025: €227
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 | €98,137 | €100,050 | +€1,914 | +1.9% |
| Fixed assets | 21/28 | €2,510 | €1,272 | -€1,238 | -49.3% |
| Tangible fixed assets | 22/27 | €1,810 | €572 | -€1,238 | -68.4% |
| Plant, machinery and equipment | 23 | €666 | €392 | -€274 | -41.1% |
| Furniture and vehicles | 24 | €1,144 | €180 | -€964 | -84.3% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €95,627 | €98,778 | +€3,151 | +3.3% |
| Amounts receivable within one year | 40/41 | €83,521 | €98,612 | +€15,091 | +18.1% |
| Trade receivables | 40 | €83,521 | €98,612 | +€15,091 | +18.1% |
| Cash at bank and in hand | 54/58 | €5,210 | €167 | -€5,043 | -96.8% |
| Deferred charges and accrued income | 490/1 | €6,896 | - | -€6,896 | |
| Total equity and liabilities | 10/49 | €98,137 | €100,050 | +€1,914 | +1.9% |
| Equity | 10/15 | €7,262 | €8,722 | +€1,459 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,654 | €5,654 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,794 | €3,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,992 | -€15,532 | +€1,459 | +8.6% |
| Amounts payable | 17/49 | €90,874 | €91,329 | +€454 | +0.5% |
| Amounts payable within one year | 42/48 | €90,874 | €91,329 | +€454 | +0.5% |
| Trade debts | 44 | €17,147 | €10,823 | -€6,324 | -36.9% |
| Suppliers | 440/4 | €17,147 | €10,823 | -€6,324 | -36.9% |
| Taxes, remuneration and social security | 45 | - | €1,406 | +€1,406 | |
| Taxes | 450/3 | - | €1,406 | +€1,406 | |
| Other amounts payable | 47/48 | €73,727 | €79,099 | +€5,372 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,119 | €1,238 | +€119 | +10.6% |
| Other operating charges | 640/8 | €742 | €657 | -€85 | -11.5% |
| Gross operating margin | 9900 | -€15,017 | €3,624 | +€18,641 | |
| Operating profit (loss) | 9901 | -€16,878 | €1,729 | +€18,607 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €114 | €43 | -€71 | -61.9% |
| Recurring financial charges | 65 | €114 | €43 | -€71 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,992 | €1,686 | +€18,678 | |
| Income taxes | 67/77 | - | €227 | +€227 | |
| Profit (loss) for the period | 9904 | -€16,992 | €1,459 | +€18,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,992 | €1,459 | +€18,451 |
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 16 October 2026 via checked.be.