JL Création & Design: 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.
What changed
JL Création & Design
NACE 25.110, Manufacture of metal structures and parts of structures
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€17,679
2024 · €10,002+€7,676
Equity
€201,996
2024 · €184,317+€17,679
Cash
€159
2024 · €120+€39
Balance sheet total
€498,528
2024 · €578,923-€80,396
Largest movements
Assets
- Receivables within one year -€51,420
down €51,420 (-22.4%), from €229,283 to €177,863
of which Trade receivables: -€43,976
- Tangible fixed assets -€25,471
down €25,471 (-8.7%), from €291,540 to €266,069
Equity and liabilities
- Trade debts -€50,006
down €50,006 (-23.1%), from €216,538 to €166,532
- Short-term financial debts -€34,433
down €34,433 (-69.4%), from €49,623 to €15,190
- Debts after one year -€21,222
down €21,222 (-26.0%), from €81,566 to €60,345
- Reserves +€17,679
up €17,679 (+10.7%), from €165,717 to €183,396
of which Distributable reserves: +€17,679
Income statement
- Gross operating margin +€13,221
up €13,221 (+7.2%), from €184,370 to €197,592
- Taxes +€6,219
up €6,219 (+622%), from €1,000 to €7,219
- Depreciation +€6,060
up €6,060 (+13.7%), from €44,157 to €50,218
- Staff costs +€4,730
up €4,730 (+4.4%), from €107,593 to €112,323
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.
Result 2024
€10,002
Gross operating margin
+€13,221
Staff costs
-€4,730
Depreciation
-€6,060
Other operating charges
+€1,701
Other operating items
+€10,000
Financial income
+€16
Financial charges
-€253
Taxes
-€6,219
Result 2025
€17,679
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€77,651
Investment
-€24,187
Financing
-€53,425
Cash 2024
€120
From operations (derived)
+€77,651
Net result for the year
+€17,679
Depreciation
+€50,218
Stocks and contracts
+€1,797
Receivables within one year
+€51,420
Deferred charges and accrued income
+€1,187
Trade debts
-€50,006
Tax, wage and social debts
-€6
Advances received
+€5,646
Accrued charges and deferred income
-€283
Investment (derived)
-€24,187
Investment in fixed assets (net)
-€24,187
Financing
-€53,425
Debts after one year
-€21,222
Current portion of long-term debt
+€2,229
Short-term financial debts
-€34,433
Cash 2025
€159
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €578,923 | €498,528 | -€80,396 | -13.9% |
| Fixed assets | 21/28 | €292,100 | €266,069 | -€26,031 | -8.9% |
| Intangible fixed assets | 21 | €560 | - | -€560 | |
| Tangible fixed assets | 22/27 | €291,540 | €266,069 | -€25,471 | -8.7% |
| Plant, machinery and equipment | 23 | €103,000 | €91,960 | -€11,039 | -10.7% |
| Furniture and vehicles | 24 | €27,677 | €19,534 | -€8,144 | -29.4% |
| Other tangible fixed assets | 26 | €160,863 | €154,575 | -€6,288 | -3.9% |
| Current assets | 29/58 | €286,823 | €232,459 | -€54,365 | -19.0% |
| Stocks and contracts in progress | 3 | €54,739 | €52,942 | -€1,797 | -3.3% |
| Stocks | 30/36 | €54,739 | €52,942 | -€1,797 | -3.3% |
| Amounts receivable within one year | 40/41 | €229,283 | €177,863 | -€51,420 | -22.4% |
| Trade receivables | 40 | €201,811 | €157,834 | -€43,976 | -21.8% |
| Other amounts receivable | 41 | €27,472 | €20,028 | -€7,443 | -27.1% |
| Cash at bank and in hand | 54/58 | €120 | €159 | +€39 | +32.6% |
| Deferred charges and accrued income | 490/1 | €2,682 | €1,495 | -€1,187 | -44.3% |
| Total equity and liabilities | 10/49 | €578,923 | €498,528 | -€80,396 | -13.9% |
| Equity | 10/15 | €184,317 | €201,996 | +€17,679 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,717 | €183,396 | +€17,679 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €163,857 | €181,536 | +€17,679 | +10.8% |
| Amounts payable | 17/49 | €394,606 | €296,532 | -€98,074 | -24.9% |
| Amounts payable after more than one year | 17 | €81,566 | €60,345 | -€21,222 | -26.0% |
| Financial debts | 170/4 | €81,566 | €60,345 | -€21,222 | -26.0% |
| Amounts payable within one year | 42/48 | €312,286 | €235,716 | -€76,570 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €22,464 | €24,694 | +€2,229 | +9.9% |
| Financial debts | 43 | €49,623 | €15,190 | -€34,433 | -69.4% |
| Credit institutions | 430/8 | €49,623 | €15,190 | -€34,433 | -69.4% |
| Trade debts | 44 | €216,538 | €166,532 | -€50,006 | -23.1% |
| Suppliers | 440/4 | €216,538 | €166,532 | -€50,006 | -23.1% |
| Advances received on contracts in progress | 46 | €1,422 | €7,068 | +€5,646 | +397% |
| Taxes, remuneration and social security | 45 | €22,239 | €22,232 | -€6 | 0.0% |
| Taxes | 450/3 | €8,742 | €8,884 | +€142 | +1.6% |
| Remuneration and social security | 454/9 | €13,496 | €13,348 | -€148 | -1.1% |
| Accrued charges and deferred income | 492/3 | €754 | €471 | -€283 | -37.5% |
| Remuneration, social security and pensions | 62 | €107,593 | €112,323 | +€4,730 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,157 | €50,218 | +€6,060 | +13.7% |
| Other operating charges | 640/8 | €3,976 | €2,275 | -€1,701 | -42.8% |
| Non-recurring operating charges | 66A | €10,000 | - | -€10,000 | |
| Gross operating margin | 9900 | €184,370 | €197,592 | +€13,221 | +7.2% |
| Operating profit (loss) | 9901 | €18,644 | €32,776 | +€14,131 | +75.8% |
| Financial income | 75/76B | €0 | €16 | +€16 | +14,773% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +14,773% |
| Financial charges | 65/66B | €7,642 | €7,894 | +€253 | +3.3% |
| Recurring financial charges | 65 | €7,642 | €7,894 | +€253 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €11,003 | €24,898 | +€13,895 | +126% |
| Income taxes | 67/77 | €1,000 | €7,219 | +€6,219 | +622% |
| Profit (loss) for the period | 9904 | €10,002 | €17,679 | +€7,676 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,002 | €17,679 | +€7,676 | +76.7% |
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 27 October 2026 via checked.be.