JL ASSISTANCE: 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 ASSISTANCE
Largest movements
- Cash +€6,009
up €6,009 (+22.9%), from €26,224 to €32,233
mainly Other debts (+€4,996) and Tax, wage and social debts (+€1,169)
- Receivables within one year +€1,193
up €1,193 (+41.6%), from €2,868 to €4,061
of which Other amounts receivable: +€1,179
- Deferred charges and accrued income -€829
down €829 (-75.4%), from €1,100 to €271
- Financial fixed assets -€710
down €710 (-64.0%), from €1,110 to €400
- Other debts +€4,996
up €4,996 (+64.1%), from €7,799 to €12,795
- Trade debts -€1,682
down €1,682 (-16.5%), from €10,213 to €8,531
- Tax, wage and social debts +€1,169
up €1,169 (+60.3%), from €1,937 to €3,106
of which Remuneration and social security: +€1,887
- Reserves +€1,111
up €1,111 (+21.3%), from €5,223 to €6,333
- Gross operating margin -€178
down €178 (-7.3%), from €2,453 to €2,275
- Depreciation -€133
down €133 (-65.8%), from €203 to €69
- Other operating charges -€46
down €46 (-8.9%), from €511 to €465
- Financial charges +€40
up €40 (+14.6%), from €271 to €311
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 | €31,372 | €36,965 | +€5,593 | +17.8% |
| Fixed assets | 21/28 | €1,179 | €400 | -€779 | -66.1% |
| Tangible fixed assets | 22/27 | €69 | €0 | -€69 | -100% |
| Plant, machinery and equipment | 23 | €69 | €0 | -€69 | -100% |
| Financial fixed assets | 28 | €1,110 | €400 | -€710 | -64.0% |
| Current assets | 29/58 | €30,192 | €36,565 | +€6,373 | +21.1% |
| Amounts receivable within one year | 40/41 | €2,868 | €4,061 | +€1,193 | +41.6% |
| Trade receivables | 40 | €1,700 | €1,713 | +€14 | +0.8% |
| Other amounts receivable | 41 | €1,169 | €2,348 | +€1,179 | +101% |
| Cash at bank and in hand | 54/58 | €26,224 | €32,233 | +€6,009 | +22.9% |
| Deferred charges and accrued income | 490/1 | €1,100 | €271 | -€829 | -75.4% |
| Total equity and liabilities | 10/49 | €31,372 | €36,965 | +€5,593 | +17.8% |
| Equity | 10/15 | €11,423 | €12,533 | +€1,111 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,223 | €6,333 | +€1,111 | +21.3% |
| Distributable reserves | 133 | €5,223 | €6,333 | +€1,111 | +21.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,949 | €24,432 | +€4,483 | +22.5% |
| Amounts payable within one year | 42/48 | €19,949 | €24,432 | +€4,483 | +22.5% |
| Trade debts | 44 | €10,213 | €8,531 | -€1,682 | -16.5% |
| Suppliers | 440/4 | €10,213 | €8,531 | -€1,682 | -16.5% |
| Taxes, remuneration and social security | 45 | €1,937 | €3,106 | +€1,169 | +60.3% |
| Taxes | 450/3 | €1,937 | €1,219 | -€718 | -37.1% |
| Remuneration and social security | 454/9 | - | €1,887 | +€1,887 | |
| Other amounts payable | 47/48 | €7,799 | €12,795 | +€4,996 | +64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €69 | -€133 | -65.8% |
| Other operating charges | 640/8 | €511 | €465 | -€46 | -8.9% |
| Gross operating margin | 9900 | €2,453 | €2,275 | -€178 | -7.3% |
| Operating profit (loss) | 9901 | €1,739 | €1,740 | +€1 | 0.0% |
| Financial income | 75/76B | €17 | €2 | -€14 | -87.0% |
| Recurring financial income | 75 | €17 | €2 | -€14 | -87.0% |
| Financial charges | 65/66B | €271 | €311 | +€40 | +14.6% |
| Recurring financial charges | 65 | €271 | €311 | +€40 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €1,485 | €1,432 | -€53 | -3.6% |
| Income taxes | 67/77 | €331 | €321 | -€10 | -3.1% |
| Profit (loss) for the period | 9904 | €1,154 | €1,111 | -€43 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,154 | €1,111 | -€43 | -3.7% |
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 28 October 2026 via checked.be.