JL FACADE: 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 FACADE
Largest movements
- Cash -€97,794
down €97,794 (-75.5%), from €129,602 to €31,807
mainly Net result for the year (-€47,676) and Trade debts (-€15,806)
- Receivables within one year +€14,167
up €14,167 (+42.7%), from €33,212 to €47,379
of which Trade receivables: +€7,898
- Stocks and contracts +€3,871
up €3,871 (+21.5%), from €17,974 to €21,845
- Deferred charges and accrued income +€3,130
up €3,130 (+47.9%), from €6,529 to €9,660
- Profit (loss) carried forward -€47,676
down €47,676, from €18,566 to -€29,110
- Trade debts -€15,806
down €15,806 (-21.8%), from €72,500 to €56,694
- Tax, wage and social debts -€10,701
down €10,701 (-27.3%), from €39,202 to €28,501
of which Taxes: -€15,266
- Gross operating margin -€32,483
down €32,483 (-10.6%), from €307,786 to €275,304
- Other operating charges -€10,763
down €10,763 (-86.4%), from €12,453 to €1,689
- Staff costs -€10,445
down €10,445 (-3.2%), from €324,152 to €313,707
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 | €193,693 | €116,437 | -€77,256 | -39.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,376 | €5,746 | -€630 | -9.9% |
| Tangible fixed assets | 22/27 | €6,316 | €5,686 | -€630 | -10.0% |
| Plant, machinery and equipment | 23 | €1,846 | €1,168 | -€678 | -36.7% |
| Furniture and vehicles | 24 | €4,470 | €4,518 | +€48 | +1.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €187,317 | €110,691 | -€76,626 | -40.9% |
| Stocks and contracts in progress | 3 | €17,974 | €21,845 | +€3,871 | +21.5% |
| Stocks | 30/36 | €17,974 | €21,845 | +€3,871 | +21.5% |
| Amounts receivable within one year | 40/41 | €33,212 | €47,379 | +€14,167 | +42.7% |
| Trade receivables | 40 | €26,780 | €34,679 | +€7,898 | +29.5% |
| Other amounts receivable | 41 | €6,432 | €12,700 | +€6,269 | +97.5% |
| Cash at bank and in hand | 54/58 | €129,602 | €31,807 | -€97,794 | -75.5% |
| Deferred charges and accrued income | 490/1 | €6,529 | €9,660 | +€3,130 | +47.9% |
| Total equity and liabilities | 10/49 | €193,693 | €116,437 | -€77,256 | -39.9% |
| Equity | 10/15 | €39,026 | -€8,650 | -€47,676 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,566 | -€29,110 | -€47,676 | |
| Amounts payable | 17/49 | €154,667 | €125,087 | -€29,580 | -19.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €153,397 | €125,087 | -€28,310 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €40,670 | €39,892 | -€778 | -1.9% |
| Trade debts | 44 | €72,500 | €56,694 | -€15,806 | -21.8% |
| Suppliers | 440/4 | €72,500 | €56,694 | -€15,806 | -21.8% |
| Taxes, remuneration and social security | 45 | €39,202 | €28,501 | -€10,701 | -27.3% |
| Taxes | 450/3 | €15,266 | - | -€15,266 | |
| Remuneration and social security | 454/9 | €23,936 | €28,501 | +€4,565 | +19.1% |
| Other amounts payable | 47/48 | €1,024 | - | -€1,024 | |
| Accrued charges and deferred income | 492/3 | €1,270 | - | -€1,270 | |
| Remuneration, social security and pensions | 62 | €324,152 | €313,707 | -€10,445 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,039 | €2,618 | -€421 | -13.9% |
| Other operating charges | 640/8 | €12,453 | €1,689 | -€10,763 | -86.4% |
| Gross operating margin | 9900 | €307,786 | €275,304 | -€32,483 | -10.6% |
| Operating profit (loss) | 9901 | -€31,857 | -€42,710 | -€10,853 | -34.1% |
| Financial income | 75/76B | €1 | €1 | +€0 | +22.6% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +22.6% |
| Financial charges | 65/66B | €5,001 | €4,967 | -€34 | -0.7% |
| Recurring financial charges | 65 | €5,001 | €4,967 | -€34 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,857 | -€47,676 | -€10,819 | -29.4% |
| Income taxes | 67/77 | - | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€36,857 | -€47,676 | -€10,819 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,857 | -€47,676 | -€10,819 | -29.4% |
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 10 October 2026 via checked.be.