JL algemene bouwonderneming: 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 algemene bouwonderneming
Largest movements
- Tangible fixed assets +€29,507
new in 2025: €29,507
- Receivables within one year +€6,834
up €6,834 (+1106.8%), from €617 to €7,452
of which Trade receivables: +€5,718
- Intangible fixed assets +€1,112
new in 2025: €1,112
- Deferred charges and accrued income +€1,066
new in 2025: €1,066
- Stocks and contracts +€800
new in 2025: €800
- Debts after one year +€21,118
new in 2025: €21,118
- Current portion of long-term debt +€5,969
new in 2025: €5,969
- Profit (loss) carried forward +€4,345
up €4,345, from -€4,345 to €0
- Advances received +€2,813
new in 2025: €2,813
- Tax, wage and social debts +€1,924
new in 2025: €1,924
of which Remuneration and social security: +€1,250
- Gross operating margin +€19,072
up €19,072, from -€4,345 to €14,727
- Depreciation +€5,239
new in 2025: €5,239
- Staff costs +€2,210
new in 2025: €2,210
- Financial charges +€1,280
new in 2025: €1,280
- Taxes +€675
new in 2025: €675
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.
Cash bridge derived
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 | €3,617 | €43,116 | +€39,498 | +1091.9% |
| Fixed assets | 21/28 | - | €31,075 | +€31,075 | |
| Intangible fixed assets | 21 | - | €1,112 | +€1,112 | |
| Tangible fixed assets | 22/27 | - | €29,507 | +€29,507 | |
| Leasing and similar rights | 25 | - | €29,507 | +€29,507 | |
| Financial fixed assets | 28 | - | €456 | +€456 | |
| Current assets | 29/58 | €3,617 | €12,041 | +€8,423 | +232.8% |
| Stocks and contracts in progress | 3 | - | €800 | +€800 | |
| Stocks | 30/36 | - | €800 | +€800 | |
| Amounts receivable within one year | 40/41 | €617 | €7,452 | +€6,834 | +1106.8% |
| Trade receivables | 40 | - | €5,718 | +€5,718 | |
| Other amounts receivable | 41 | €617 | €1,734 | +€1,116 | +180.8% |
| Cash at bank and in hand | 54/58 | €3,000 | €2,723 | -€277 | -9.2% |
| Deferred charges and accrued income | 490/1 | - | €1,066 | +€1,066 | |
| Total equity and liabilities | 10/49 | €3,617 | €43,116 | +€39,498 | +1091.9% |
| Equity | 10/15 | -€1,345 | €3,737 | +€5,083 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €737 | +€737 | |
| Distributable reserves | 133 | - | €737 | +€737 | |
| Profit (loss) carried forward | 14 | -€4,345 | €0 | +€4,345 | |
| Amounts payable | 17/49 | €4,963 | €39,378 | +€34,416 | +693.5% |
| Amounts payable after more than one year | 17 | - | €21,118 | +€21,118 | |
| Financial debts | 170/4 | - | €21,118 | +€21,118 | |
| Amounts payable within one year | 42/48 | €4,963 | €18,260 | +€13,297 | +267.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,969 | +€5,969 | |
| Trade debts | 44 | €2,582 | €3,382 | +€800 | +31.0% |
| Suppliers | 440/4 | €2,582 | €3,382 | +€800 | +31.0% |
| Advances received on contracts in progress | 46 | - | €2,813 | +€2,813 | |
| Taxes, remuneration and social security | 45 | - | €1,924 | +€1,924 | |
| Taxes | 450/3 | - | €674 | +€674 | |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €2,380 | €4,171 | +€1,791 | +75.2% |
| Remuneration, social security and pensions | 62 | - | €2,210 | +€2,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,239 | +€5,239 | |
| Other operating charges | 640/8 | - | €306 | +€306 | |
| Gross operating margin | 9900 | -€4,345 | €14,727 | +€19,072 | |
| Operating profit (loss) | 9901 | -€4,345 | €6,971 | +€11,317 | |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | - | €1,280 | +€1,280 | |
| Recurring financial charges | 65 | - | €1,280 | +€1,280 | |
| Profit (loss) for the period before taxes | 9903 | -€4,345 | €5,758 | +€10,103 | |
| Income taxes | 67/77 | - | €675 | +€675 | |
| Profit (loss) for the period | 9904 | -€4,345 | €5,083 | +€9,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,345 | €5,083 | +€9,428 |
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 12 October 2026 via checked.be.