JL CONSTRUCTION: what changed
Two fiscal 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 CONSTRUCTION
Largest movements
- Tangible fixed assets -€6,116
down €6,116 (-26.4%), from €23,206 to €17,090
- Receivables within one year -€2,650
down €2,650 (-18.6%), from €14,280 to €11,630
of which Trade receivables: -€3,327
- Current portion of long-term debt -€8,133
no longer reported in 2025 (was €8,133)
- Tax, wage and social debts -€1,000
down €1,000 (-87.2%), from €1,147 to €147
- Gross operating margin -€5,190
down €5,190 (-34.9%), from €14,863 to €9,674
- Financial charges +€1,826
up €1,826 (+1804.0%), from €101 to €1,927
- Other operating charges +€818
up €818 (+269.3%), from €304 to €1,121
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 | €52,657 | €43,471 | -€9,186 | -17.4% |
| Fixed assets | 21/28 | €23,206 | €17,090 | -€6,116 | -26.4% |
| Tangible fixed assets | 22/27 | €23,206 | €17,090 | -€6,116 | -26.4% |
| Furniture and vehicles | 24 | €23,206 | €17,090 | -€6,116 | -26.4% |
| Current assets | 29/58 | €29,452 | €26,381 | -€3,070 | -10.4% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 290 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €14,280 | €11,630 | -€2,650 | -18.6% |
| Trade receivables | 40 | €13,975 | €10,648 | -€3,327 | -23.8% |
| Other amounts receivable | 41 | €305 | €982 | +€677 | +221.5% |
| Cash at bank and in hand | 54/58 | €5,171 | €4,751 | -€420 | -8.1% |
| Total equity and liabilities | 10/49 | €52,657 | €43,471 | -€9,186 | -17.4% |
| Equity | 10/15 | €25,600 | €26,110 | +€510 | +2.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,600 | €16,110 | +€510 | +3.3% |
| Amounts payable | 17/49 | €27,057 | €17,361 | -€9,696 | -35.8% |
| Amounts payable within one year | 42/48 | €27,057 | €17,361 | -€9,696 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €8,133 | - | -€8,133 | |
| Trade debts | 44 | €545 | €27 | -€517 | -95.0% |
| Suppliers | 440/4 | €545 | €27 | -€517 | -95.0% |
| Advances received on contracts in progress | 46 | €14,635 | €14,635 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,147 | €147 | -€1,000 | -87.2% |
| Taxes | 450/3 | €1,147 | €147 | -€1,000 | -87.2% |
| Other amounts payable | 47/48 | €2,598 | €2,552 | -€46 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,116 | €6,116 | = | 0.0% |
| Other operating charges | 640/8 | €304 | €1,121 | +€818 | +269.3% |
| Gross operating margin | 9900 | €14,863 | €9,674 | -€5,190 | -34.9% |
| Operating profit (loss) | 9901 | €8,444 | €2,437 | -€6,007 | -71.1% |
| Financial charges | 65/66B | €101 | €1,927 | +€1,826 | +1804.0% |
| Recurring financial charges | 65 | €101 | €1,927 | +€1,826 | +1804.0% |
| Profit (loss) for the period before taxes | 9903 | €8,343 | €510 | -€7,833 | -93.9% |
| Profit (loss) for the period | 9904 | €8,343 | €510 | -€7,833 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,343 | €510 | -€7,833 | -93.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.