JL 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 Consult
Largest movements
- Receivables within one year -€30,621
no longer reported in 2025 (was €30,621)
of which Trade receivables: -€16,807
- Cash +€12,469
up €12,469 (+359,337%), from €3 to €12,472
mainly Receivables within one year (+€30,621) and Other debts (+€14,384)
- Advances received -€26,387
no longer reported in 2025 (was €26,387)
- Other debts +€14,384
new in 2025: €14,384
- Profit (loss) carried forward -€3,463
down €3,463 (-20.7%), from -€16,721 to -€20,184
- Tax, wage and social debts -€2,114
down €2,114 (-50.8%), from €4,159 to €2,045
- Trade debts -€645
down €645 (-12.6%), from €5,136 to €4,492
- Gross operating margin +€13,878
up €13,878 (+83.0%), from -€16,711 to -€2,833
- Financial income -€1,154
down €1,154 (-99.9%), from €1,155 to €1
- Financial charges -€531
down €531 (-59.2%), from €898 to €367
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 | €30,757 | €12,532 | -€18,225 | -59.3% |
| Fixed assets | 21/28 | €132 | €60 | -€73 | -54.9% |
| Tangible fixed assets | 22/27 | €132 | €60 | -€73 | -54.9% |
| Plant, machinery and equipment | 23 | €132 | €60 | -€73 | -54.9% |
| Current assets | 29/58 | €30,625 | €12,472 | -€18,152 | -59.3% |
| Amounts receivable within one year | 40/41 | €30,621 | - | -€30,621 | |
| Trade receivables | 40 | €16,807 | - | -€16,807 | |
| Other amounts receivable | 41 | €13,814 | - | -€13,814 | |
| Cash at bank and in hand | 54/58 | €3 | €12,472 | +€12,469 | +359,337% |
| Total equity and liabilities | 10/49 | €30,757 | €12,532 | -€18,225 | -59.3% |
| Equity | 10/15 | -€4,925 | -€8,388 | -€3,463 | -70.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,796 | €9,796 | = | 0.0% |
| Distributable reserves | 133 | €9,796 | €9,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,721 | -€20,184 | -€3,463 | -20.7% |
| Amounts payable | 17/49 | €35,682 | €20,920 | -€14,762 | -41.4% |
| Amounts payable within one year | 42/48 | €35,682 | €20,920 | -€14,762 | -41.4% |
| Trade debts | 44 | €5,136 | €4,492 | -€645 | -12.6% |
| Suppliers | 440/4 | €5,136 | €4,492 | -€645 | -12.6% |
| Advances received on contracts in progress | 46 | €26,387 | - | -€26,387 | |
| Taxes, remuneration and social security | 45 | €4,159 | €2,045 | -€2,114 | -50.8% |
| Taxes | 450/3 | €4,159 | €2,045 | -€2,114 | -50.8% |
| Other amounts payable | 47/48 | - | €14,384 | +€14,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €73 | = | 0.0% |
| Gross operating margin | 9900 | -€16,711 | -€2,833 | +€13,878 | +83.0% |
| Operating profit (loss) | 9901 | -€16,783 | -€2,905 | +€13,878 | +82.7% |
| Financial income | 75/76B | €1,155 | €1 | -€1,154 | -99.9% |
| Recurring financial income | 75 | €1,155 | €1 | -€1,154 | -99.9% |
| Financial charges | 65/66B | €898 | €367 | -€531 | -59.2% |
| Recurring financial charges | 65 | €898 | €367 | -€531 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,526 | -€3,272 | +€13,255 | +80.2% |
| Income taxes | 67/77 | €195 | €191 | -€3 | -1.7% |
| Profit (loss) for the period | 9904 | -€16,721 | -€3,463 | +€13,258 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,721 | -€3,463 | +€13,258 | +79.3% |
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 13 October 2026 via checked.be.