JL CONSEIL: 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 CONSEIL
Largest movements
- Receivables within one year -€34,791
down €34,791 (-79.2%), from €43,944 to €9,152
of which Trade receivables: -€32,406
- Cash -€22,650
down €22,650 (-31.4%), from €72,145 to €49,495
mainly Other debts (-€57,430) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€6,962
down €6,962 (-14.2%), from €49,192 to €42,230
of which Other tangible fixed assets: -€4,880
- Other debts -€57,430
down €57,430 (-53.5%), from €107,430 to €50,000
- Tax, wage and social debts -€9,632
down €9,632 (-19.5%), from €49,294 to €39,662
of which Taxes: -€9,632
- Trade debts +€2,420
up €2,420 (+259%), from €935 to €3,355
- Gross operating margin -€40,996
down €40,996 (-35.5%), from €115,480 to €74,484
- Taxes -€10,097
down €10,097 (-40.0%), from €25,244 to €15,147
- Depreciation +€4,683
up €4,683 (+124%), from €3,788 to €8,472
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 | €165,508 | €101,134 | -€64,374 | -38.9% |
| Fixed assets | 21/28 | €49,192 | €42,230 | -€6,962 | -14.2% |
| Tangible fixed assets | 22/27 | €49,192 | €42,230 | -€6,962 | -14.2% |
| Furniture and vehicles | 24 | €13,382 | €11,300 | -€2,082 | -15.6% |
| Other tangible fixed assets | 26 | €35,810 | €30,930 | -€4,880 | -13.6% |
| Current assets | 29/58 | €116,316 | €58,904 | -€57,412 | -49.4% |
| Amounts receivable within one year | 40/41 | €43,944 | €9,152 | -€34,791 | -79.2% |
| Trade receivables | 40 | €40,926 | €8,520 | -€32,406 | -79.2% |
| Other amounts receivable | 41 | €3,018 | €632 | -€2,385 | -79.0% |
| Cash at bank and in hand | 54/58 | €72,145 | €49,495 | -€22,650 | -31.4% |
| Deferred charges and accrued income | 490/1 | €228 | €257 | +€29 | +12.6% |
| Total equity and liabilities | 10/49 | €165,508 | €101,134 | -€64,374 | -38.9% |
| Equity | 10/15 | €7,850 | €8,117 | +€267 | +3.4% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €7,850 | €8,117 | +€267 | +3.4% |
| Amounts payable | 17/49 | €157,658 | €93,017 | -€64,641 | -41.0% |
| Amounts payable within one year | 42/48 | €157,658 | €93,017 | -€64,641 | -41.0% |
| Trade debts | 44 | €935 | €3,355 | +€2,420 | +259% |
| Suppliers | 440/4 | €935 | €3,355 | +€2,420 | +259% |
| Taxes, remuneration and social security | 45 | €49,294 | €39,662 | -€9,632 | -19.5% |
| Taxes | 450/3 | €49,294 | €39,662 | -€9,632 | -19.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €107,430 | €50,000 | -€57,430 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €8,472 | +€4,683 | +124% |
| Other operating charges | 640/8 | €488 | €400 | -€89 | -18.1% |
| Non-recurring operating charges | 66A | - | €198 | +€198 | |
| Gross operating margin | 9900 | €115,480 | €74,484 | -€40,996 | -35.5% |
| Operating profit (loss) | 9901 | €111,203 | €65,414 | -€45,789 | -41.2% |
| Financial charges | 65/66B | €99 | €0 | -€99 | -100% |
| Recurring financial charges | 65 | €99 | €0 | -€99 | -100% |
| Profit (loss) for the period before taxes | 9903 | €111,104 | €65,414 | -€45,690 | -41.1% |
| Income taxes | 67/77 | €25,244 | €15,147 | -€10,097 | -40.0% |
| Profit (loss) for the period | 9904 | €85,861 | €50,267 | -€35,594 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,861 | €50,267 | -€35,594 | -41.5% |
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 24 October 2026 via checked.be.