JL CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€38,057
down €38,057 (-96.0%), from €39,642 to €1,584
of which Furniture and vehicles: -€37,179
- Receivables within one year +€27,663
new in 2025: €27,663
of which Trade receivables: +€23,601
- Cash +€17,651
up €17,651 (+46.1%), from €38,280 to €55,931
mainly Investment in fixed assets (net) (+€37,179) and Net result for the year (+€15,933)
- Deferred charges and accrued income +€1,305
up €1,305 (+143%), from €913 to €2,217
- Reserves +€14,000
up €14,000 (+117%), from €12,000 to €26,000
- Debts after one year -€6,411
down €6,411 (-26.3%), from €24,408 to €17,996
- Tax, wage and social debts -€2,506
down €2,506 (-18.0%), from €13,897 to €11,391
of which Remuneration and social security: -€1,700
- Profit (loss) carried forward +€1,933
up €1,933 (+89.5%), from €2,159 to €4,093
- Trade debts +€912
up €912 (+87.1%), from €1,047 to €1,959
- Gross operating margin +€24,471
up €24,471 (+94.0%), from €26,019 to €50,490
- Depreciation -€3,028
down €3,028 (-77.5%), from €3,906 to €879
- Other operating charges -€729
down €729 (-39.5%), from €1,846 to €1,117
- Taxes +€714
up €714 (+13.7%), from €5,224 to €5,938
- Financial charges +€536
up €536 (+60.6%), from €884 to €1,420
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 | €78,834 | €87,396 | +€8,561 | +10.9% |
| Fixed assets | 21/28 | €39,642 | €1,584 | -€38,057 | -96.0% |
| Tangible fixed assets | 22/27 | €39,642 | €1,584 | -€38,057 | -96.0% |
| Plant, machinery and equipment | 23 | €2,463 | €1,584 | -€879 | -35.7% |
| Furniture and vehicles | 24 | €37,179 | - | -€37,179 | |
| Current assets | 29/58 | €39,193 | €85,812 | +€46,619 | +119% |
| Amounts receivable within one year | 40/41 | - | €27,663 | +€27,663 | |
| Trade receivables | 40 | - | €23,601 | +€23,601 | |
| Other amounts receivable | 41 | - | €4,062 | +€4,062 | |
| Cash at bank and in hand | 54/58 | €38,280 | €55,931 | +€17,651 | +46.1% |
| Deferred charges and accrued income | 490/1 | €913 | €2,217 | +€1,305 | +143% |
| Total equity and liabilities | 10/49 | €78,834 | €87,396 | +€8,561 | +10.9% |
| Equity | 10/15 | €17,159 | €33,093 | +€15,933 | +92.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €26,000 | +€14,000 | +117% |
| Distributable reserves | 133 | €12,000 | €26,000 | +€14,000 | +117% |
| Profit (loss) carried forward | 14 | €2,159 | €4,093 | +€1,933 | +89.5% |
| Amounts payable | 17/49 | €61,675 | €54,303 | -€7,372 | -12.0% |
| Amounts payable after more than one year | 17 | €24,408 | €17,996 | -€6,411 | -26.3% |
| Financial debts | 170/4 | €24,408 | €17,996 | -€6,411 | -26.3% |
| Amounts payable within one year | 42/48 | €37,267 | €36,307 | -€961 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €6,123 | €6,411 | +€289 | +4.7% |
| Trade debts | 44 | €1,047 | €1,959 | +€912 | +87.1% |
| Suppliers | 440/4 | €1,047 | €1,959 | +€912 | +87.1% |
| Taxes, remuneration and social security | 45 | €13,897 | €11,391 | -€2,506 | -18.0% |
| Taxes | 450/3 | €12,197 | €11,391 | -€806 | -6.6% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €16,200 | €16,545 | +€345 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,906 | €879 | -€3,028 | -77.5% |
| Other operating charges | 640/8 | €1,846 | €1,117 | -€729 | -39.5% |
| Non-recurring operating charges | 66A | - | €25,206 | +€25,206 | |
| Gross operating margin | 9900 | €26,019 | €50,490 | +€24,471 | +94.0% |
| Operating profit (loss) | 9901 | €20,267 | €23,289 | +€3,022 | +14.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €884 | €1,420 | +€536 | +60.6% |
| Recurring financial charges | 65 | €884 | €1,420 | +€536 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €19,383 | €21,871 | +€2,488 | +12.8% |
| Income taxes | 67/77 | €5,224 | €5,938 | +€714 | +13.7% |
| Profit (loss) for the period | 9904 | €14,159 | €15,933 | +€1,774 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,159 | €15,933 | +€1,774 | +12.5% |
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 23 October 2026 via checked.be.