JL CONSULT: 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 CONSULT
Largest movements
- Cash +€26,893
up €26,893 (+120.9%), from €22,240 to €49,133
mainly Receivables within one year (+€18,878) and Net result for the year (+€10,236)
- Receivables within one year -€18,878
down €18,878 (-29.7%), from €63,584 to €44,706
of which Other amounts receivable: -€20,378
- Tangible fixed assets +€5,214
new in 2025: €5,214
- Reserves +€10,236
up €10,236 (+18.1%), from €56,657 to €66,892
- Trade debts +€2,870
up €2,870 (+111.4%), from €2,575 to €5,445
- Gross operating margin -€60,025
down €60,025 (-80.2%), from €74,830 to €14,805
- Taxes -€19,113
down €19,113 (-83.8%), from €22,797 to €3,684
- Depreciation +€826
new in 2025: €826
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 | €85,823 | €99,053 | +€13,229 | +15.4% |
| Fixed assets | 21/28 | - | €5,214 | +€5,214 | |
| Tangible fixed assets | 22/27 | - | €5,214 | +€5,214 | |
| Furniture and vehicles | 24 | - | €5,214 | +€5,214 | |
| Current assets | 29/58 | €85,823 | €93,839 | +€8,016 | +9.3% |
| Amounts receivable within one year | 40/41 | €63,584 | €44,706 | -€18,878 | -29.7% |
| Trade receivables | 40 | €12,000 | €13,500 | +€1,500 | +12.5% |
| Other amounts receivable | 41 | €51,584 | €31,206 | -€20,378 | -39.5% |
| Cash at bank and in hand | 54/58 | €22,240 | €49,133 | +€26,893 | +120.9% |
| Total equity and liabilities | 10/49 | €85,823 | €99,053 | +€13,229 | +15.4% |
| Equity | 10/15 | €56,657 | €66,892 | +€10,236 | +18.1% |
| Reserves | 13 | €56,657 | €66,892 | +€10,236 | +18.1% |
| Distributable reserves | 133 | €56,657 | €66,892 | +€10,236 | +18.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,166 | €32,160 | +€2,994 | +10.3% |
| Amounts payable within one year | 42/48 | €29,166 | €32,160 | +€2,994 | +10.3% |
| Trade debts | 44 | €2,575 | €5,445 | +€2,870 | +111.4% |
| Suppliers | 440/4 | €2,575 | €5,445 | +€2,870 | +111.4% |
| Taxes, remuneration and social security | 45 | €26,031 | €26,715 | +€684 | +2.6% |
| Taxes | 450/3 | €26,031 | €26,684 | +€653 | +2.5% |
| Remuneration and social security | 454/9 | - | €31 | +€31 | |
| Other amounts payable | 47/48 | €560 | - | -€560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €826 | +€826 | |
| Other operating charges | 640/8 | €682 | - | -€682 | |
| Gross operating margin | 9900 | €74,830 | €14,805 | -€60,025 | -80.2% |
| Operating profit (loss) | 9901 | €74,148 | €13,979 | -€60,168 | -81.1% |
| Financial charges | 65/66B | €54 | €60 | +€6 | +10.6% |
| Recurring financial charges | 65 | €54 | €60 | +€6 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €74,094 | €13,920 | -€60,174 | -81.2% |
| Income taxes | 67/77 | €22,797 | €3,684 | -€19,113 | -83.8% |
| Profit (loss) for the period | 9904 | €51,297 | €10,236 | -€41,061 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,297 | €10,236 | -€41,061 | -80.0% |
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 2 October 2026 via checked.be.