JL&C-CONSULT: 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&C-CONSULT
Largest movements
- Tangible fixed assets -€24,990
down €24,990 (-63.9%), from €39,108 to €14,118
- Receivables within one year +€5,687
up €5,687 (+8.2%), from €69,047 to €74,734
of which Trade receivables: +€3,234
- Cash -€5,113
down €5,113 (-28.4%), from €18,021 to €12,908
mainly Tax, wage and social debts (-€9,085) and Debts after one year (-€8,455)
- Tax, wage and social debts -€9,085
no longer reported in 2025 (was €9,085)
- Debts after one year -€8,455
no longer reported in 2025 (was €8,455)
- Current portion of long-term debt -€8,127
down €8,127 (-40.4%), from €20,107 to €11,979
- Trade debts -€1,834
down €1,834 (-54.8%), from €3,346 to €1,512
- Gross operating margin +€4,348
up €4,348 (+16.8%), from €25,877 to €30,225
- Taxes +€840
up €840 (+29.8%), from €2,814 to €3,654
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 | €128,229 | €102,952 | -€25,277 | -19.7% |
| Fixed assets | 21/28 | €39,108 | €14,118 | -€24,990 | -63.9% |
| Tangible fixed assets | 22/27 | €39,108 | €14,118 | -€24,990 | -63.9% |
| Furniture and vehicles | 24 | €39,108 | €14,118 | -€24,990 | -63.9% |
| Current assets | 29/58 | €89,121 | €88,835 | -€287 | -0.3% |
| Amounts receivable within one year | 40/41 | €69,047 | €74,734 | +€5,687 | +8.2% |
| Trade receivables | 40 | €69,047 | €72,280 | +€3,234 | +4.7% |
| Other amounts receivable | 41 | - | €2,453 | +€2,453 | |
| Cash at bank and in hand | 54/58 | €18,021 | €12,908 | -€5,113 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,054 | €1,193 | -€861 | -41.9% |
| Total equity and liabilities | 10/49 | €128,229 | €102,952 | -€25,277 | -19.7% |
| Equity | 10/15 | €55,697 | €56,806 | +€1,109 | +2.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,697 | €51,806 | +€1,109 | +2.2% |
| Distributable reserves | 133 | €50,697 | €51,806 | +€1,109 | +2.2% |
| Amounts payable | 17/49 | €72,532 | €46,146 | -€26,386 | -36.4% |
| Amounts payable after more than one year | 17 | €8,455 | - | -€8,455 | |
| Financial debts | 170/4 | €8,455 | - | -€8,455 | |
| Amounts payable within one year | 42/48 | €64,077 | €46,146 | -€17,931 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €20,107 | €11,979 | -€8,127 | -40.4% |
| Trade debts | 44 | €3,346 | €1,512 | -€1,834 | -54.8% |
| Suppliers | 440/4 | €3,346 | €1,512 | -€1,834 | -54.8% |
| Taxes, remuneration and social security | 45 | €9,085 | - | -€9,085 | |
| Taxes | 450/3 | €9,085 | - | -€9,085 | |
| Other amounts payable | 47/48 | €31,540 | €32,655 | +€1,115 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,861 | €24,990 | +€130 | +0.5% |
| Other operating charges | 640/8 | €109 | - | -€109 | |
| Gross operating margin | 9900 | €25,877 | €30,225 | +€4,348 | +16.8% |
| Operating profit (loss) | 9901 | €907 | €5,234 | +€4,327 | +477% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €662 | €471 | -€191 | -28.9% |
| Recurring financial charges | 65 | €662 | €471 | -€191 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €245 | €4,763 | +€4,518 | +1,844% |
| Income taxes | 67/77 | €2,814 | €3,654 | +€840 | +29.8% |
| Profit (loss) for the period | 9904 | -€2,569 | €1,109 | +€3,679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,569 | €1,109 | +€3,679 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.