JL ENSEIGNES: 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 ENSEIGNES
Largest movements
- Receivables within one year +€7,657
up €7,657 (+46.3%), from €16,548 to €24,204
of which Other amounts receivable: +€6,176
- Cash +€493
up €493 (+13.0%), from €3,781 to €4,274
mainly Trade debts (+€21,421) and Tax, wage and social debts (+€3,780)
- Trade debts +€21,421
up €21,421 (+480%), from €4,462 to €25,883
- Profit (loss) carried forward -€15,589
down €15,589, from €10,295 to -€5,293
- Tax, wage and social debts +€3,780
up €3,780 (+91.6%), from €4,124 to €7,903
- Other debts -€1,447
no longer reported in 2025 (was €1,447)
- Gross operating margin -€21,873
down €21,873, from €10,301 to -€11,572
- Taxes +€2,265
new in 2025: €2,265
- Other operating charges +€1,550
new in 2025: €1,550
- Financial charges +€198
up €198 (+3,376%), from €6 to €204
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 | €20,328 | €28,493 | +€8,165 | +40.2% |
| Current assets | 29/58 | €20,328 | €28,493 | +€8,165 | +40.2% |
| Amounts receivable within one year | 40/41 | €16,548 | €24,204 | +€7,657 | +46.3% |
| Trade receivables | 40 | €16,548 | €18,028 | +€1,480 | +8.9% |
| Other amounts receivable | 41 | - | €6,176 | +€6,176 | |
| Cash at bank and in hand | 54/58 | €3,781 | €4,274 | +€493 | +13.0% |
| Deferred charges and accrued income | 490/1 | - | €16 | +€16 | |
| Total equity and liabilities | 10/49 | €20,328 | €28,493 | +€8,165 | +40.2% |
| Equity | 10/15 | €10,295 | -€5,293 | -€15,589 | |
| Profit (loss) carried forward | 14 | €10,295 | -€5,293 | -€15,589 | |
| Amounts payable | 17/49 | €10,033 | €33,787 | +€23,754 | +237% |
| Amounts payable within one year | 42/48 | €10,033 | €33,787 | +€23,754 | +237% |
| Trade debts | 44 | €4,462 | €25,883 | +€21,421 | +480% |
| Suppliers | 440/4 | €4,462 | €25,883 | +€21,421 | +480% |
| Taxes, remuneration and social security | 45 | €4,124 | €7,903 | +€3,780 | +91.6% |
| Taxes | 450/3 | €4,124 | €7,903 | +€3,780 | +91.6% |
| Other amounts payable | 47/48 | €1,447 | - | -€1,447 | |
| Other operating charges | 640/8 | - | €1,550 | +€1,550 | |
| Gross operating margin | 9900 | €10,301 | -€11,572 | -€21,873 | |
| Operating profit (loss) | 9901 | €10,301 | -€13,122 | -€23,423 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,200% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,200% |
| Financial charges | 65/66B | €6 | €204 | +€198 | +3,376% |
| Recurring financial charges | 65 | €6 | €204 | +€198 | +3,376% |
| Profit (loss) for the period before taxes | 9903 | €10,295 | -€13,324 | -€23,619 | |
| Income taxes | 67/77 | - | €2,265 | +€2,265 | |
| Profit (loss) for the period | 9904 | €10,295 | -€15,589 | -€25,884 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,295 | -€15,589 | -€25,884 |
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 17 October 2026 via checked.be.