JL BATIT: 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 BATIT
Largest movements
- Cash +€24,249
up €24,249 (+89.9%), from €26,982 to €51,231
mainly Net result for the year (+€23,805) and Depreciation (+€5,067)
- Tangible fixed assets -€3,206
down €3,206 (-26.8%), from €11,973 to €8,767
- Stocks and contracts +€1,251
new in 2025: €1,251
- Reserves +€22,900
up €22,900 (+123%), from €18,570 to €41,470
- Trade debts +€1,179
up €1,179 (+121%), from €975 to €2,153
- Tax, wage and social debts -€1,117
down €1,117 (-41.5%), from €2,688 to €1,571
of which Remuneration and social security: -€1,317
- Gross operating margin +€7,767
up €7,767 (+25.3%), from €30,732 to €38,499
- Taxes +€1,983
up €1,983 (+27.3%), from €7,271 to €9,254
- Depreciation +€1,295
up €1,295 (+34.3%), from €3,772 to €5,067
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 | €46,093 | €69,125 | +€23,032 | +50.0% |
| Fixed assets | 21/28 | €11,973 | €8,767 | -€3,206 | -26.8% |
| Tangible fixed assets | 22/27 | €11,973 | €8,767 | -€3,206 | -26.8% |
| Furniture and vehicles | 24 | €11,973 | €8,767 | -€3,206 | -26.8% |
| Current assets | 29/58 | €34,119 | €60,358 | +€26,239 | +76.9% |
| Stocks and contracts in progress | 3 | - | €1,251 | +€1,251 | |
| Stocks | 30/36 | - | €1,251 | +€1,251 | |
| Amounts receivable within one year | 40/41 | €7,016 | €7,672 | +€656 | +9.4% |
| Trade receivables | 40 | €3,899 | €4,517 | +€618 | +15.9% |
| Other amounts receivable | 41 | €3,117 | €3,155 | +€38 | +1.2% |
| Cash at bank and in hand | 54/58 | €26,982 | €51,231 | +€24,249 | +89.9% |
| Deferred charges and accrued income | 490/1 | €122 | €204 | +€82 | +67.3% |
| Total equity and liabilities | 10/49 | €46,093 | €69,125 | +€23,032 | +50.0% |
| Equity | 10/15 | €28,580 | €51,552 | +€22,972 | +80.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €18,570 | €41,470 | +€22,900 | +123% |
| Distributable reserves | 133 | €18,570 | €41,470 | +€22,900 | +123% |
| Profit (loss) carried forward | 14 | €10 | €82 | +€72 | +704% |
| Amounts payable | 17/49 | €17,513 | €17,573 | +€60 | +0.3% |
| Amounts payable within one year | 42/48 | €17,513 | €17,543 | +€30 | +0.2% |
| Trade debts | 44 | €975 | €2,153 | +€1,179 | +121% |
| Suppliers | 440/4 | €975 | €2,153 | +€1,179 | +121% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,688 | €1,571 | -€1,117 | -41.5% |
| Taxes | 450/3 | €1,371 | €1,571 | +€200 | +14.6% |
| Remuneration and social security | 454/9 | €1,317 | €0 | -€1,317 | -100% |
| Other amounts payable | 47/48 | €13,850 | €13,818 | -€32 | -0.2% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,772 | €5,067 | +€1,295 | +34.3% |
| Other operating charges | 640/8 | €125 | €297 | +€172 | +138% |
| Gross operating margin | 9900 | €30,732 | €38,499 | +€7,767 | +25.3% |
| Operating profit (loss) | 9901 | €26,836 | €33,135 | +€6,300 | +23.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €134 | €76 | -€58 | -43.0% |
| Recurring financial charges | 65 | €134 | €76 | -€58 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €26,702 | €33,059 | +€6,357 | +23.8% |
| Income taxes | 67/77 | €7,271 | €9,254 | +€1,983 | +27.3% |
| Profit (loss) for the period | 9904 | €19,430 | €23,805 | +€4,375 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,430 | €23,805 | +€4,375 | +22.5% |
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 16 October 2026 via checked.be.