JL corp: 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 corp
Largest movements
- Cash -€40,526
down €40,526 (-25.7%), from €157,640 to €117,113
mainly Contributions, distributions and other (-€215,701) and Investment in fixed assets (net) (-€39,990)
- Tangible fixed assets +€32,365
new in 2025: €32,365
- Reserves -€161,998
no longer reported in 2025 (was €161,998)
- Other debts +€151,581
up €151,581 (+9,127%), from €1,661 to €153,242
- Gross operating margin -€25,840
down €25,840 (-24.9%), from €103,653 to €77,814
- Depreciation +€7,625
new in 2025: €7,625
- Taxes -€7,263
down €7,263 (-33.8%), from €21,510 to €14,247
- Other operating charges +€1,915
up €1,915 (+782%), from €245 to €2,160
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 | €166,919 | €157,164 | -€9,755 | -5.8% |
| Fixed assets | 21/28 | - | €32,365 | +€32,365 | |
| Tangible fixed assets | 22/27 | - | €32,365 | +€32,365 | |
| Furniture and vehicles | 24 | - | €32,365 | +€32,365 | |
| Current assets | 29/58 | €166,919 | €124,799 | -€42,120 | -25.2% |
| Amounts receivable within one year | 40/41 | €9,279 | €7,656 | -€1,623 | -17.5% |
| Trade receivables | 40 | €2,779 | €5,403 | +€2,624 | +94.4% |
| Other amounts receivable | 41 | €6,500 | €2,253 | -€4,247 | -65.3% |
| Cash at bank and in hand | 54/58 | €157,640 | €117,113 | -€40,526 | -25.7% |
| Deferred charges and accrued income | 490/1 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €166,919 | €157,164 | -€9,755 | -5.8% |
| Equity | 10/15 | €164,498 | €2,500 | -€161,998 | -98.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €161,998 | - | -€161,998 | |
| Distributable reserves | 133 | €161,998 | - | -€161,998 | |
| Amounts payable | 17/49 | €2,421 | €154,664 | +€152,242 | +6,287% |
| Amounts payable within one year | 42/48 | €2,421 | €154,664 | +€152,242 | +6,287% |
| Trade debts | 44 | €751 | €812 | +€61 | +8.2% |
| Suppliers | 440/4 | €751 | €812 | +€61 | +8.2% |
| Taxes, remuneration and social security | 45 | €10 | €610 | +€600 | +6,000% |
| Taxes | 450/3 | €10 | €610 | +€600 | +6,000% |
| Other amounts payable | 47/48 | €1,661 | €153,242 | +€151,581 | +9,127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,625 | +€7,625 | |
| Other operating charges | 640/8 | €245 | €2,160 | +€1,915 | +782% |
| Gross operating margin | 9900 | €103,653 | €77,814 | -€25,840 | -24.9% |
| Operating profit (loss) | 9901 | €103,408 | €68,028 | -€35,380 | -34.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €78 | +€78 | |
| Recurring financial charges | 65 | - | €78 | +€78 | |
| Profit (loss) for the period before taxes | 9903 | €103,408 | €67,950 | -€35,458 | -34.3% |
| Income taxes | 67/77 | €21,510 | €14,247 | -€7,263 | -33.8% |
| Profit (loss) for the period | 9904 | €81,898 | €53,704 | -€28,195 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,898 | €53,704 | -€28,195 | -34.4% |
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 18 October 2026 via checked.be.